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

Filing back taxes online 6. Filing back taxes online   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. Filing back taxes online However, to determine these costs, you must value your inventory at the beginning and end of each tax year. Filing back taxes online This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. Filing back taxes online This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. Filing back taxes online However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. Filing back taxes online If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. Filing back taxes online For more information, see chapter 2. Filing back taxes online Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. Filing back taxes online These lines are reproduced below and are explained in the discussion that follows. Filing back taxes online 35 Inventory at beginning of year. Filing back taxes online If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. Filing back taxes online Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. Filing back taxes online Subtract line 41 from line 40. Filing back taxes online  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. Filing back taxes online If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). Filing back taxes online Opening inventory usually will be identical to the closing inventory of the year before. Filing back taxes online You must explain any difference in a schedule attached to your return. Filing back taxes online Donation of inventory. Filing back taxes online   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. Filing back taxes online The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. Filing back taxes online You must remove the amount of your contribution deduction from your opening inventory. Filing back taxes online It is not part of the cost of goods sold. Filing back taxes online   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. Filing back taxes online Treat the inventory's cost as you would ordinarily treat it under your method of accounting. Filing back taxes online For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. Filing back taxes online   A special rule may apply to certain donations of food inventory. Filing back taxes online See Publication 526, Charitable Contributions. Filing back taxes online Example 1. Filing back taxes online You are a calendar year taxpayer who uses an accrual method of accounting. Filing back taxes online In 2013, you contributed property from inventory to a church. Filing back taxes online It had a fair market value of $600. Filing back taxes online The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. Filing back taxes online The charitable contribution allowed for 2013 is $400 ($600 − $200). Filing back taxes online The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. Filing back taxes online The cost of goods sold you use in determining gross income for 2013 must not include the $400. Filing back taxes online You remove that amount from opening inventory for 2013. Filing back taxes online Example 2. Filing back taxes online If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. Filing back taxes online You would not be allowed any charitable contribution deduction for the contributed property. Filing back taxes online Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. Filing back taxes online If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. Filing back taxes online Trade discounts. Filing back taxes online   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. Filing back taxes online You must use the prices you pay (not the stated prices) in figuring your cost of purchases. Filing back taxes online Do not show the discount amount separately as an item in gross income. Filing back taxes online   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. Filing back taxes online Cash discounts. Filing back taxes online   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. Filing back taxes online There are two methods of accounting for cash discounts. Filing back taxes online You can either credit them to a separate discount account or deduct them from total purchases for the year. Filing back taxes online Whichever method you use, you must be consistent. Filing back taxes online If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. Filing back taxes online For more information, see Change in Accounting Method in chapter 2. Filing back taxes online   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. Filing back taxes online If you use this method, do not reduce your cost of goods sold by the cash discounts. Filing back taxes online Purchase returns and allowances. Filing back taxes online   You must deduct all returns and allowances from your total purchases during the year. Filing back taxes online Merchandise withdrawn from sale. Filing back taxes online   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. Filing back taxes online Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. Filing back taxes online You must also charge the amount to your drawing account. Filing back taxes online   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. Filing back taxes online As stated above, you also use it to record withdrawals of merchandise for personal or family use. Filing back taxes online This account is also known as a “withdrawals account” or “personal account. Filing back taxes online ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. Filing back taxes online Small merchandisers (wholesalers, retailers, etc. Filing back taxes online ) usually do not have labor costs that can properly be charged to cost of goods sold. Filing back taxes online In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. Filing back taxes online Direct labor. Filing back taxes online   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. Filing back taxes online They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. Filing back taxes online Indirect labor. Filing back taxes online   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. Filing back taxes online Other labor. Filing back taxes online   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. Filing back taxes online Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. Filing back taxes online Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. Filing back taxes online Those that are not used in the manufacturing process are treated as deferred charges. Filing back taxes online You deduct them as a business expense when you use them. Filing back taxes online Business expenses are discussed in chapter 8. Filing back taxes online Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. Filing back taxes online Containers. Filing back taxes online   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. Filing back taxes online If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. Filing back taxes online Freight-in. Filing back taxes online   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. Filing back taxes online Overhead expenses. Filing back taxes online   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. Filing back taxes online The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. Filing back taxes online Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. Filing back taxes online Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. Filing back taxes online Inventory at the end of the year is also known as closing or ending inventory. Filing back taxes online Your ending inventory will usually become the beginning inventory of your next tax year. Filing back taxes online Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. Filing back taxes online Prev  Up  Next   Home   More Online Publications