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E File 2012 Taxes Free

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E File 2012 Taxes Free

E file 2012 taxes free 6. E file 2012 taxes free   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. E file 2012 taxes free Vehicles not considered highway vehicles. E file 2012 taxes free Idling reduction device. E file 2012 taxes free Separate purchase. E file 2012 taxes free Leases. E file 2012 taxes free Exported vehicle. E file 2012 taxes free Tax on resale of tax-paid trailers and semitrailers. E file 2012 taxes free Use treated as sale. E file 2012 taxes free Sale. E file 2012 taxes free Long-term lease. E file 2012 taxes free Short-term lease. E file 2012 taxes free Related person. E file 2012 taxes free Exclusions from tax base. E file 2012 taxes free Sales not at arm's length. E file 2012 taxes free Installment sales. E file 2012 taxes free Repairs and modifications. E file 2012 taxes free Further manufacture. E file 2012 taxes free Rail trailers and rail vans. E file 2012 taxes free Parts and accessories. E file 2012 taxes free Trash containers. E file 2012 taxes free House trailers. E file 2012 taxes free Camper coaches or bodies for self-propelled mobile homes. E file 2012 taxes free Farm feed, seed, and fertilizer equipment. E file 2012 taxes free Ambulances and hearses. E file 2012 taxes free Truck-tractors. E file 2012 taxes free Concrete mixers. E file 2012 taxes free Registration requirement. E file 2012 taxes free Further manufacture. E file 2012 taxes free A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. E file 2012 taxes free Truck chassis and bodies. E file 2012 taxes free Truck trailer and semitrailer chassis and bodies. E file 2012 taxes free Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. E file 2012 taxes free A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. E file 2012 taxes free A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. E file 2012 taxes free A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. E file 2012 taxes free A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. E file 2012 taxes free The seller is liable for the tax. E file 2012 taxes free Chassis or body. E file 2012 taxes free   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. E file 2012 taxes free Highway vehicle. E file 2012 taxes free   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. E file 2012 taxes free Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. E file 2012 taxes free A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. E file 2012 taxes free A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). E file 2012 taxes free A special kind of cargo, goods, supplies, or materials. E file 2012 taxes free Some off-highway task unrelated to highway transportation, except as discussed next. E file 2012 taxes free Vehicles not considered highway vehicles. E file 2012 taxes free   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. E file 2012 taxes free Specially designed mobile machinery for nontransportation functions. E file 2012 taxes free A self-propelled vehicle is not a highway vehicle if all the following apply. E file 2012 taxes free The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. E file 2012 taxes free The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. E file 2012 taxes free The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. E file 2012 taxes free Vehicles specially designed for off-highway transportation. E file 2012 taxes free A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. E file 2012 taxes free To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. E file 2012 taxes free It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. E file 2012 taxes free Nontransportation trailers and semitrailers. E file 2012 taxes free A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. E file 2012 taxes free For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. E file 2012 taxes free Gross vehicle weight. E file 2012 taxes free   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. E file 2012 taxes free It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. E file 2012 taxes free Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. E file 2012 taxes free   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. E file 2012 taxes free Platform truck bodies 21 feet or less in length. E file 2012 taxes free Dry freight and refrigerated truck van bodies 24 feet or less in length. E file 2012 taxes free Dump truck bodies with load capacities of 8 cubic yards or less. E file 2012 taxes free Refuse packer truck bodies with load capacities of 20 cubic yards or less. E file 2012 taxes free For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. E file 2012 taxes free R. E file 2012 taxes free B. E file 2012 taxes free 2005-14 at www. E file 2012 taxes free irs. E file 2012 taxes free gov/pub/irs-irbs/irb05-14. E file 2012 taxes free pdf. E file 2012 taxes free   The gross vehicle weight means the maximum total weight of a loaded vehicle. E file 2012 taxes free Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. E file 2012 taxes free The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. E file 2012 taxes free The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. E file 2012 taxes free See Regulations section 145. E file 2012 taxes free 4051-1(e)(3) for more information. E file 2012 taxes free Parts or accessories. E file 2012 taxes free   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. E file 2012 taxes free For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. E file 2012 taxes free The tax applies in this case whether or not the retailer bills the parts or accessories separately. E file 2012 taxes free   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. E file 2012 taxes free The tax applies unless there is evidence to the contrary. E file 2012 taxes free For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. E file 2012 taxes free The tax does not apply to parts and accessories that are spares or replacements. E file 2012 taxes free   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. E file 2012 taxes free Idling reduction device. E file 2012 taxes free   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. E file 2012 taxes free The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. E file 2012 taxes free The EPA discusses idling reduction technologies on its website at www. E file 2012 taxes free epa. E file 2012 taxes free gov/smartway/technology/idling. E file 2012 taxes free htm. E file 2012 taxes free Separate purchase. E file 2012 taxes free   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. E file 2012 taxes free The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. E file 2012 taxes free The installation occurs within 6 months after the vehicle is first placed in service. E file 2012 taxes free   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. E file 2012 taxes free   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. E file 2012 taxes free This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. E file 2012 taxes free   The tax does not apply if the installed part or accessory is a replacement part or accessory. E file 2012 taxes free The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. E file 2012 taxes free However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. E file 2012 taxes free Example. E file 2012 taxes free You bought a taxable vehicle and placed it in service on April 8. E file 2012 taxes free On May 3, you bought and installed parts and accessories at a cost of $850. E file 2012 taxes free On July 15, you bought and installed parts and accessories for $300. E file 2012 taxes free Tax of $138 (12% of $1,150) applies on July 15. E file 2012 taxes free Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. E file 2012 taxes free First retail sale defined. E file 2012 taxes free   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. E file 2012 taxes free There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). E file 2012 taxes free The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). E file 2012 taxes free The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. E file 2012 taxes free There is no registration requirement. E file 2012 taxes free Leases. E file 2012 taxes free   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. E file 2012 taxes free The tax is imposed on the lessor at the time of the lease. E file 2012 taxes free   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. E file 2012 taxes free The tax is imposed on the lessor at the time of the lease. E file 2012 taxes free Exported vehicle. E file 2012 taxes free   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. E file 2012 taxes free Tax on resale of tax-paid trailers and semitrailers. E file 2012 taxes free   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. E file 2012 taxes free The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. E file 2012 taxes free The credit cannot exceed the tax on the resale. E file 2012 taxes free See Regulations section 145. E file 2012 taxes free 4052-1(a)(4) for information on the conditions to allowance for the credit. E file 2012 taxes free Use treated as sale. E file 2012 taxes free   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. E file 2012 taxes free Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. E file 2012 taxes free The tax attaches when the use begins. E file 2012 taxes free   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. E file 2012 taxes free   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. E file 2012 taxes free   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. E file 2012 taxes free Presumptive retail sales price. E file 2012 taxes free   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. E file 2012 taxes free If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. E file 2012 taxes free Table 6-1 outlines the appropriate tax base calculation for various transactions. E file 2012 taxes free   The presumed markup percentage to be used for trucks and truck-tractors is 4%. E file 2012 taxes free But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. E file 2012 taxes free Sale. E file 2012 taxes free   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. E file 2012 taxes free Long-term lease. E file 2012 taxes free   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. E file 2012 taxes free Short-term lease. E file 2012 taxes free   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. E file 2012 taxes free   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. E file 2012 taxes free   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. E file 2012 taxes free Related person. E file 2012 taxes free   A related person is any member of the same controlled group as the manufacturer, producer, or importer. E file 2012 taxes free Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. E file 2012 taxes free Table 6-1. E file 2012 taxes free Tax Base IF the transaction is a. E file 2012 taxes free . E file 2012 taxes free . E file 2012 taxes free THEN figuring the base by using the. E file 2012 taxes free . E file 2012 taxes free . E file 2012 taxes free Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. E file 2012 taxes free   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. E file 2012 taxes free   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. E file 2012 taxes free However, you do add a markup if all the following apply. E file 2012 taxes free You do not perform any significant activities relating to the processing of the sale of a taxable article. E file 2012 taxes free The main reason for processing the sale through you is to avoid or evade the presumed markup. E file 2012 taxes free You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. E file 2012 taxes free In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. E file 2012 taxes free Determination of tax base. E file 2012 taxes free   These rules apply to both normal retail sales price and presumptive retail sales price computations. E file 2012 taxes free To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. E file 2012 taxes free However, see Presumptive retail sales price, earlier. E file 2012 taxes free Exclusions from tax base. E file 2012 taxes free   Exclude from the tax base the retail excise tax imposed on the sale. E file 2012 taxes free Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. E file 2012 taxes free Also exclude the value of any used component of the article furnished by the first user of the article. E file 2012 taxes free   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. E file 2012 taxes free These expenses are those incurred in delivery from the retail dealer to the customer. E file 2012 taxes free In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. E file 2012 taxes free   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. E file 2012 taxes free For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. E file 2012 taxes free Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. E file 2012 taxes free Sales not at arm's length. E file 2012 taxes free   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. E file 2012 taxes free   A sale is not at arm's length if either of the following apply. E file 2012 taxes free One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. E file 2012 taxes free The sale is made under special arrangements between a seller and a purchaser. E file 2012 taxes free Installment sales. E file 2012 taxes free   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. E file 2012 taxes free The tax is figured on the entire sales price. E file 2012 taxes free No part of the tax is deferred because the sales price is paid in installments. E file 2012 taxes free Repairs and modifications. E file 2012 taxes free   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. E file 2012 taxes free This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. E file 2012 taxes free However, this exception generally does not apply to an article that was not subject to the tax when it was new. E file 2012 taxes free Further manufacture. E file 2012 taxes free   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. E file 2012 taxes free Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. E file 2012 taxes free Combining an article with an item in this list does not give rise to taxability. E file 2012 taxes free However, see Parts or accessories discussed earlier. E file 2012 taxes free Articles exempt from tax. E file 2012 taxes free   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. E file 2012 taxes free Rail trailers and rail vans. E file 2012 taxes free   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). E file 2012 taxes free Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. E file 2012 taxes free Parts and accessories. E file 2012 taxes free   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. E file 2012 taxes free Trash containers. E file 2012 taxes free   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. E file 2012 taxes free It is designed to be used as a trash container. E file 2012 taxes free It is not designed to carry freight other than trash. E file 2012 taxes free It is not designed to be permanently mounted on or affixed to a truck chassis or body. E file 2012 taxes free House trailers. E file 2012 taxes free   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. E file 2012 taxes free Camper coaches or bodies for self-propelled mobile homes. E file 2012 taxes free   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. E file 2012 taxes free Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. E file 2012 taxes free Farm feed, seed, and fertilizer equipment. E file 2012 taxes free   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. E file 2012 taxes free This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. E file 2012 taxes free Ambulances and hearses. E file 2012 taxes free   This is any ambulance, hearse, or combination ambulance-hearse. E file 2012 taxes free Truck-tractors. E file 2012 taxes free   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. E file 2012 taxes free Concrete mixers. E file 2012 taxes free   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. E file 2012 taxes free This exemption does not apply to the chassis on which the article is mounted. E file 2012 taxes free Sales exempt from tax. E file 2012 taxes free   The following sales are ordinarily exempt from tax. E file 2012 taxes free Sales to a state or local government for its exclusive use. E file 2012 taxes free Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. E file 2012 taxes free Sales to a nonprofit educational organization for its exclusive use. E file 2012 taxes free Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. E file 2012 taxes free Sales for use by the purchaser for further manufacture of other taxable articles (see below). E file 2012 taxes free Sales for export or for resale by the purchaser to a second purchaser for export. E file 2012 taxes free Sales to the United Nations for official use. E file 2012 taxes free Registration requirement. E file 2012 taxes free   In general, the seller and buyer must be registered for a sale to be tax free. E file 2012 taxes free See the Form 637 instructions for more information. E file 2012 taxes free Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. E file 2012 taxes free Further manufacture. E file 2012 taxes free   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. E file 2012 taxes free Credits or refunds. E file 2012 taxes free   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. E file 2012 taxes free The person using the article as a component part is eligible for the credit or refund. E file 2012 taxes free   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. E file 2012 taxes free A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. E file 2012 taxes free   See also Conditions to allowance in chapter 5. E file 2012 taxes free Tire credit. E file 2012 taxes free   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. E file 2012 taxes free The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). E file 2012 taxes free This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. E file 2012 taxes free Prev  Up  Next   Home   More Online Publications
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Understanding Your CP102 Notice

We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.


What you need to do

  • Read your notice carefully—it will explain why you owe.
  • Compare the figures on the notice with your tax return.
  • Pay the amount owed by the date on the notice’s payment coupon.
  • Make payment arrangements if you can’t pay the full amount you owe.
  • Contact us within 60 days of the date of your notice if you disagree with the change(s) we made.
  • If you agree with our change(s), correct the copy of your tax return that you kept for your records.

You may want to...


  • Answers to common questions

    How can I find out what caused my tax return to change?
    Please contact us at the number listed on your notice for specific information about your tax return.

    What should I do if I disagree with the changes you made?
    If you disagree, contact us at the toll free number listed on the top right corner of your notice. If you contact us in writing within 60 days of the date of this notice, we’ll reverse the change we made to your account. However, if you’re unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we’ll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don’t contact us within the 60-day period, you’ll lose your right to appeal our decision before payment of tax. If you don’t contact us within 60 days, the change won’t be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

    What happens if I can’t pay the full amount I owe?
    You can arrange to make a payment plan with us if you can’t pay the full amount you owe.

    Am I charged interest on the money I owe?
    Not if you pay the full amount you owe by the date on the payment coupon. However interest accrues on the unpaid balance after that date.

    Will I receive a penalty if I can’t pay the full amount?
    Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


    Tips for next year

    Consider filing your taxes electronically. Filing online can help you to avoid mistakes and to find credits and deductions for which you may qualify. In many cases you can file electronically for free. Learn more about e-file.

Page Last Reviewed or Updated: 24-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
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The E File 2012 Taxes Free

E file 2012 taxes free 6. E file 2012 taxes free   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. E file 2012 taxes free Dual status does not refer to your citizenship; it refers only to your resident status in the United States. E file 2012 taxes free In determining your U. E file 2012 taxes free S. E file 2012 taxes free income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. E file 2012 taxes free The most common dual-status tax years are the years of arrival and departure. E file 2012 taxes free See Dual-Status Aliens in chapter 1. E file 2012 taxes free If you are married and choose to be treated as a U. E file 2012 taxes free S. E file 2012 taxes free resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. E file 2012 taxes free Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. E file 2012 taxes free Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. E file 2012 taxes free S. E file 2012 taxes free Individual Income Tax Return 1040-C U. E file 2012 taxes free S. E file 2012 taxes free Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. E file 2012 taxes free S. E file 2012 taxes free Estimated Tax for Nonresident Alien Individuals 1040NR U. E file 2012 taxes free S. E file 2012 taxes free Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. E file 2012 taxes free Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. E file 2012 taxes free If you have not previously established a fiscal tax year, your tax year is the calendar year. E file 2012 taxes free A calendar year is 12 consecutive months ending on December 31. E file 2012 taxes free If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. E file 2012 taxes free S. E file 2012 taxes free resident for any calendar year, you will be treated as a U. E file 2012 taxes free S. E file 2012 taxes free resident for any part of your fiscal year that falls within that calendar year. E file 2012 taxes free Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. E file 2012 taxes free Income from sources outside the United States is taxable if you receive it while you are a resident alien. E file 2012 taxes free The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. E file 2012 taxes free For the part of the year you are a nonresident alien, you are taxed on income from U. E file 2012 taxes free S. E file 2012 taxes free sources and on certain foreign source income treated as effectively connected with a U. E file 2012 taxes free S. E file 2012 taxes free trade or business. E file 2012 taxes free (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. E file 2012 taxes free ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. E file 2012 taxes free The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. E file 2012 taxes free S. E file 2012 taxes free citizen after receiving it and before the end of the year. E file 2012 taxes free Income from U. E file 2012 taxes free S. E file 2012 taxes free sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. E file 2012 taxes free Generally, tax treaty provisions apply only to the part of the year you were a nonresident. E file 2012 taxes free In certain cases, however, treaty provisions may apply while you were a resident alien. E file 2012 taxes free See chapter 9 for more information. E file 2012 taxes free When determining what income is taxed in the United States, you must consider exemptions under U. E file 2012 taxes free S. E file 2012 taxes free tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. E file 2012 taxes free For a further discussion of tax treaties, see chapter 9. E file 2012 taxes free Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. E file 2012 taxes free 1) Standard deduction. E file 2012 taxes free   You cannot use the standard deduction allowed on Form 1040. E file 2012 taxes free However, you can itemize any allowable deductions. E file 2012 taxes free 2) Exemptions. E file 2012 taxes free   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. E file 2012 taxes free 3) Head of household. E file 2012 taxes free   You cannot use the head of household Tax Table column or Tax Computation Worksheet. E file 2012 taxes free 4) Joint return. E file 2012 taxes free   You cannot file a joint return. E file 2012 taxes free However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. E file 2012 taxes free 5) Tax rates. E file 2012 taxes free   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. E file 2012 taxes free S. E file 2012 taxes free trade or business. E file 2012 taxes free You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. E file 2012 taxes free However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. E file 2012 taxes free S. E file 2012 taxes free national. E file 2012 taxes free  See the instructions for Form 1040NR to see if you qualify. E file 2012 taxes free    A U. E file 2012 taxes free S. E file 2012 taxes free national is an individual who, although not a U. E file 2012 taxes free S. E file 2012 taxes free citizen, owes his or her allegiance to the United States. E file 2012 taxes free U. E file 2012 taxes free S. E file 2012 taxes free nationals include American Samoans and Northern Mariana Islanders who chose to become U. E file 2012 taxes free S. E file 2012 taxes free nationals instead of U. E file 2012 taxes free S. E file 2012 taxes free citizens. E file 2012 taxes free 6) Tax credits. E file 2012 taxes free   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. E file 2012 taxes free S. E file 2012 taxes free citizen or resident, as discussed in chapter 1. E file 2012 taxes free Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. E file 2012 taxes free Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. E file 2012 taxes free The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. E file 2012 taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. E file 2012 taxes free Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. E file 2012 taxes free S. E file 2012 taxes free national, or Student or business apprentice from India. E file 2012 taxes free For more information, see Exemptions in chapter 5. E file 2012 taxes free How To Figure Tax When you figure your U. E file 2012 taxes free S. E file 2012 taxes free tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. E file 2012 taxes free Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. E file 2012 taxes free S. E file 2012 taxes free citizens and residents. E file 2012 taxes free Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. E file 2012 taxes free You cannot take any deductions against this income. E file 2012 taxes free Social security and railroad retirement benefits. E file 2012 taxes free   During the part of the year you are a nonresident alien, 85% of any U. E file 2012 taxes free S. E file 2012 taxes free social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. E file 2012 taxes free (See The 30% Tax in chapter 4. E file 2012 taxes free )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. E file 2012 taxes free Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. E file 2012 taxes free If you received U. E file 2012 taxes free S. E file 2012 taxes free social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. E file 2012 taxes free You will not receive separate statements for the benefits received during your periods of U. E file 2012 taxes free S. E file 2012 taxes free residence and nonresidence. E file 2012 taxes free Therefore, it is important for you to keep careful records of these amounts. E file 2012 taxes free You will need this information to properly complete your return and determine your tax liability. E file 2012 taxes free If you received railroad retirement benefits while you were a nonresident alien, the U. E file 2012 taxes free S. E file 2012 taxes free Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. E file 2012 taxes free If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. E file 2012 taxes free Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. E file 2012 taxes free Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. E file 2012 taxes free There are certain restrictions that may apply. E file 2012 taxes free These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. E file 2012 taxes free Foreign tax credit. E file 2012 taxes free   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. E file 2012 taxes free   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. E file 2012 taxes free For more information, see the Instructions for Form 1116 and Publication 514. E file 2012 taxes free Child and dependent care credit. E file 2012 taxes free   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. E file 2012 taxes free Generally, you must be able to claim an exemption for your dependent. E file 2012 taxes free   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. E file 2012 taxes free   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. E file 2012 taxes free   For more information, get Publication 503 and Form 2441. E file 2012 taxes free Retirement savings contributions credit. E file 2012 taxes free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. E file 2012 taxes free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. E file 2012 taxes free Use Form 8880 to figure the credit. E file 2012 taxes free For more information, see Publication 590. E file 2012 taxes free Child tax credit. E file 2012 taxes free   You may be able to take this credit if you have a qualifying child. E file 2012 taxes free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. E file 2012 taxes free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). E file 2012 taxes free Is a U. E file 2012 taxes free S. E file 2012 taxes free citizen, a U. E file 2012 taxes free S. E file 2012 taxes free national, or a resident alien. E file 2012 taxes free Did not provide over half of his or her own support for 2013. E file 2012 taxes free Lived with you more than half of 2013. E file 2012 taxes free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. E file 2012 taxes free Is claimed as a dependent on your return. E file 2012 taxes free An adopted child is always treated as your own child. E file 2012 taxes free An adopted child includes a child lawfully placed with you for legal adoption. E file 2012 taxes free   See your form instructions for additional details. E file 2012 taxes free Adoption credit. E file 2012 taxes free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. E file 2012 taxes free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. E file 2012 taxes free To claim the adoption credit, file Form 8839 with the U. E file 2012 taxes free S. E file 2012 taxes free income tax return that you file. E file 2012 taxes free   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. E file 2012 taxes free S. E file 2012 taxes free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). E file 2012 taxes free Payments You can report as payments against your U. E file 2012 taxes free S. E file 2012 taxes free income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. E file 2012 taxes free These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. E file 2012 taxes free S. E file 2012 taxes free sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. E file 2012 taxes free Forms To File The U. E file 2012 taxes free S. E file 2012 taxes free income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. E file 2012 taxes free Resident at end of year. E file 2012 taxes free   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. E file 2012 taxes free S. E file 2012 taxes free resident on the last day of the tax year. E file 2012 taxes free Write “Dual-Status Return” across the top of the return. E file 2012 taxes free Attach a statement to your return to show the income for the part of the year you are a nonresident. E file 2012 taxes free You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. E file 2012 taxes free Nonresident at end of year. E file 2012 taxes free   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. E file 2012 taxes free S. E file 2012 taxes free resident on the last day of the tax year. E file 2012 taxes free Write “Dual-Status Return” across the top of the return. E file 2012 taxes free Attach a statement to your return to show the income for the part of the year you are a resident. E file 2012 taxes free You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. E file 2012 taxes free   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. E file 2012 taxes free For more information, see Expatriation Tax in chapter 4. E file 2012 taxes free Statement. E file 2012 taxes free   Any statement must have your name, address, and taxpayer identification number on it. E file 2012 taxes free You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. E file 2012 taxes free When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. E file 2012 taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. E file 2012 taxes free In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. E file 2012 taxes free If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. E file 2012 taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. E file 2012 taxes free If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. E file 2012 taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. E file 2012 taxes free In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. E file 2012 taxes free O. E file 2012 taxes free Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. E file 2012 taxes free Prev  Up  Next   Home   More Online Publications