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Filing Extension

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Filing Extension

Filing extension Index A Archer MSAs, Archer MSAs, Employment taxes. Filing extension Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. Filing extension Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. Filing extension , Excess contributions. Filing extension 5498–SA, Form 8889. Filing extension , Reporting Contributions on Your Return 8853, Additional tax. Filing extension , Filing Form 8853 8889, Form 8889. Filing extension , Additional tax. Filing extension , Filing Form 8889 Free tax services, Free help with your tax return. Filing extension H Health plans, high deductible, High deductible health plan (HDHP). Filing extension , High deductible health plan (HDHP). Filing extension Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. Filing extension Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. Filing extension Distributions from, Distributions From an HSA Last-month rule, Last-month rule. Filing extension Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). Filing extension , High deductible health plan (HDHP). Filing extension M Medical expenses, qualified, Qualified medical expenses. Filing extension , Qualified medical expenses. Filing extension , Qualified medical expenses. Filing extension , Qualified medical expenses. Filing extension Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. Filing extension Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). Filing extension Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. Filing extension T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. Filing extension Qualified HSA funding distribution, Funding distribution – testing period. Filing extension TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications

Topic 305 - Recordkeeping

Well-organized records make it easier to prepare a tax return and help provide answers if your return is selected for examination, or to prepare a response if you receive an IRS notice.

Records such as receipts, canceled checks, and other documents that support an item of income or a deduction, or a credit appearing on a return must be kept so long as they may become material in the administration of any internal revenue law, which generally will be until the period of limitation expires for that return. For assessment of tax you owe, this generally is 3 years from the date you filed the return. Returns filed before the due date are treated as filed on the due date.

There is no period of limitations to assess tax when a return is fraudulent or when no return is filed. If income that you should have reported is not reported, and it is more than 25% of the gross income shown on the return, the time to assess is 6 years from when the return is filed. For filing a claim for credit or refund, the period to make the claim generally is 3 years from the date the original return was filed (or the due date for filing the return if the return was filed before that date), or 2 years from the date the tax was paid, whichever is later. For filing a claim for an overpayment resulting from a bad debt deduction or a loss from worthless securities the time to make the claim is 7 years from when the return was due.

If you have employees, you must keep all your employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. For more information, see Publication 15, (Circular E), Employer's Tax Guide.

If you are in business, there is no particular method of bookkeeping you must use. However, you must use a method that clearly and accurately reflects your gross income and expenses. The records should substantiate both your income and expenses. Publication 583, Starting a Business and Keeping Records, and Publication 463, Travel, Entertainment, Gift, and Car Expenses, provide additional information on required documentation for taxpayers with business expenses. Publication 17, Your Federal Income Tax for Individuals, provides more information on recordkeeping requirements for individuals.

Page Last Reviewed or Updated: January 22, 2014

The Filing Extension

Filing extension Index A Affiliated corporations, Aircraft used by affiliated corporations. Filing extension Agri-biodiesel, defined, Agri-biodiesel. Filing extension Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Filing extension Alaska, Transportation between the continental U. Filing extension S. Filing extension and Alaska or Hawaii. Filing extension , Transportation within Alaska or Hawaii. Filing extension , Alaska and Hawaii. Filing extension Baggage, Excess baggage. Filing extension Bonus tickets, Bonus tickets. Filing extension Credits or refunds, Credits or refunds. Filing extension Exemptions, Exemptions. Filing extension Export, Exportation. Filing extension Fixed-wing aircraft, Fixed-wing aircraft uses. Filing extension Hawaii, Transportation between the continental U. Filing extension S. Filing extension and Alaska or Hawaii. Filing extension , Transportation within Alaska or Hawaii. Filing extension , Alaska and Hawaii. Filing extension Helicopters, Certain helicopter uses. Filing extension , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Filing extension Package tours, Package tours. Filing extension Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Filing extension , Liability for tax. Filing extension Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Filing extension Travel agency, Liability for tax. Filing extension Uninterrupted international, Uninterrupted international air transportation. Filing extension Aircraft, Fixed-wing aircraft uses. Filing extension Affiliated corporations, Aircraft used by affiliated corporations. Filing extension Small planes, Small aircraft. Filing extension Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Filing extension 15). Filing extension Alaska Air transportation taxes, Transportation between the continental U. Filing extension S. Filing extension and Alaska or Hawaii. Filing extension Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Filing extension Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Filing extension Alternative fuel, defined, Other fuels. Filing extension American Red Cross, International organizations and the American Red Cross. Filing extension Answering service, Answering services. Filing extension Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Filing extension Approved terminal, defined, Approved terminal or refinery. Filing extension Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Filing extension B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Filing extension Blended taxable fuel, defined, Blended taxable fuel. Filing extension Blender, defined, Blender. Filing extension Blocked pump, Blocked pump. Filing extension Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Filing extension 11). Filing extension , Qualified blood collector organizations. Filing extension Boats, In a boat engaged in commercial fishing (No. Filing extension 4). Filing extension Bonus tickets, Bonus tickets. Filing extension Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Filing extension Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Filing extension Buses, In certain intercity and local buses (No. Filing extension 5). Filing extension , In a qualified local bus (No. Filing extension 6). Filing extension , In a school bus (No. Filing extension 7). Filing extension Tire tax, Qualifying intercity or local bus. Filing extension C Cellulosic biofuel, Cellulosic biofuel. Filing extension Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Filing extension Exemptions, Exemption from tax. Filing extension Producer, Coal Production, Coal production. Filing extension Selling price, Determining tonnage or selling price. Filing extension Tax rates, Tax rates. Filing extension Coin-operated telephones, Coin-operated telephones. Filing extension Comments, Comments and suggestions. Filing extension Commercial aviation, In commercial aviation (other than foreign trade). Filing extension Commercial fishing, In a boat engaged in commercial fishing (No. Filing extension 4). Filing extension Commercial waterway transportation, Commercial waterway transportation. Filing extension Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Filing extension Local telephone service, Local telephone service. Filing extension Local-only service, Local-only service. Filing extension Private communication service, Private communication service. Filing extension Teletypewriter exchange service, Teletypewriter exchange service. Filing extension Credit card purchases Aviation gasoline, Credit card purchases. Filing extension Gasoline, Credit card purchases. Filing extension Kerosene for use in aviation, Credit card purchases. Filing extension Undyed diesel fuel, Credit Card Purchases. Filing extension Undyed kerosene, Credit Card Purchases. Filing extension Credit or refund Gas guzzler tax, Credit or refund. Filing extension Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Filing extension Retail tax, Credits or refunds. Filing extension Tire tax, Credit or refund. Filing extension Vaccines, Credit or refund. Filing extension Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Filing extension Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Filing extension Enterer, defined, Enterer. Filing extension Entry, defined, Entry. Filing extension Environmental taxes Credit or refund, Credits or refunds. Filing extension Exceptions, Exceptions. Filing extension Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Filing extension Exempt communication services American Red Cross, International organizations and the American Red Cross. Filing extension Answering service, Answering services. Filing extension Coin-operated telephones, Coin-operated telephones. Filing extension Installation charges, Installation charges. Filing extension International organizations, International organizations and the American Red Cross. Filing extension Mobile radio telephone service, Mobile radio telephone service. Filing extension News services, News services. Filing extension Nonprofit educational organizations, Nonprofit educational organizations. Filing extension Nonprofit hospitals, Nonprofit hospitals. Filing extension Private communication service, Private communication service. Filing extension Qualified blood collector organizations, Qualified blood collector organizations. Filing extension Radio broadcasts, News services. Filing extension Security systems, Telephone-operated security systems. Filing extension Exempt sales, heavy trucks, Sales exempt from tax. Filing extension Exemptions Air transportation taxes, Exemptions. Filing extension Bonus tickets, Bonus tickets. Filing extension Coal, Exemption from tax. Filing extension Communications taxes, Exemptions Federal government, Federal, state, and local government. Filing extension Fixed-wing aircraft, Fixed-wing aircraft uses. Filing extension For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Filing extension Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Filing extension Military personnel, Military personnel on international trips. Filing extension Nonprofit educational organizations, Federal, state, and local government. Filing extension , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Filing extension , Exemptions Taxable tires, Tires exempt from tax. Filing extension Vessel supplies, Exemptions Export, Export (No. Filing extension 3). Filing extension Exported taxable fuel, Exported taxable fuel. Filing extension F Farming, On a farm for farming purposes (No. Filing extension 1). Filing extension Federal government, Federal, state, and local government. Filing extension Fishing, In a boat engaged in commercial fishing (No. Filing extension 4). Filing extension Fishing rods and fishing poles. Filing extension , Fishing rods and fishing poles. Filing extension Fishing tackle boxes, Fishing tackle boxes. Filing extension Fixed-wing aircraft, Fixed-wing aircraft uses. Filing extension Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Filing extension 9). Filing extension Form 1363, Exportation. Filing extension 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Filing extension , Attachments to Form 720. Filing extension 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Filing extension 720, Claiming A Refund, Form 6197. Filing extension , Filing Form 720 720X, Form 720X. Filing extension 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Filing extension Due dates, Due dates. Filing extension Final return, Final return. Filing extension Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Filing extension Gas guzzler tax Automobiles, Automobiles. Filing extension Credit or refund, Credit or refund. Filing extension Limousines, Automobiles. Filing extension Vehicles not subject to tax, Vehicles not subject to tax. Filing extension Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Filing extension H Hawaii, air transportation taxes, Transportation between the continental U. Filing extension S. Filing extension and Alaska or Hawaii. Filing extension Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Filing extension Further manufacture, Further manufacture. Filing extension Installment sales, Installment sales. Filing extension Parts or accessories, Parts or accessories. Filing extension Presumptive retail sales price, Presumptive retail sales price. Filing extension Related persons, Related person. Filing extension Separate purchases, Separate purchase. Filing extension Tax base, Determination of tax base. Filing extension Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Filing extension Help (see Tax help) Highway vehicle, Highway vehicle. Filing extension , In a highway vehicle owned by the United States that is not used on a highway (No. Filing extension 12). Filing extension Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Filing extension I Identifying number, Taxpayer identification number. Filing extension Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Filing extension 5). Filing extension Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Filing extension Local-only service, Local-only service. Filing extension M Manufacturer, defined, Manufacturer. Filing extension Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Filing extension Lease payments, Partial payments. Filing extension Partial payments, Partial payments. Filing extension Registration, Registration requirements. Filing extension Related person, Related person. Filing extension Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Filing extension Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Filing extension Military aircraft, In military aircraft (No. Filing extension 16). Filing extension Mobile radio telephone service, Mobile radio telephone service. Filing extension N News services, News services. Filing extension Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Filing extension 13). Filing extension Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Filing extension Nonprofit educational organizations, Nonprofit educational organizations. Filing extension , Federal, state, and local government. Filing extension Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Filing extension 2). Filing extension Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Filing extension Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Filing extension Dyed kerosene, Penalty. Filing extension Pipeline operator, defined, Pipeline operator. Filing extension Position holder, defined, Position holder. Filing extension Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Filing extension 6). Filing extension R Rack, defined, Rack. Filing extension Radio broadcasts, News services. Filing extension Records, Refiner, defined, Refiner. Filing extension Refinery, defined, Refinery. Filing extension Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Filing extension Registrant, Taxable fuel registrant. Filing extension Registrant, defined, Registrant. Filing extension Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Filing extension Sport fishing equipment, Related person. Filing extension Removal, defined, Removal. Filing extension Retail tax Credits or refunds, Credits or refunds. Filing extension Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Filing extension S Sale, defined, Sale. Filing extension Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Filing extension Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Filing extension Cost of transportation, Manufacturers taxes based on sale price. Filing extension Delivery costs, Manufacturers taxes based on sale price. Filing extension Discounts, Manufacturers taxes based on sale price. Filing extension Installation costs, Manufacturers taxes based on sale price. Filing extension Insurance costs, Manufacturers taxes based on sale price. Filing extension Local advertising charges, Manufacturers taxes based on sale price. Filing extension Manufacturers excise tax, Manufacturers taxes based on sale price. Filing extension Rebates, Manufacturers taxes based on sale price. Filing extension Retail dealer preparation costs, Manufacturers taxes based on sale price. Filing extension Warranty charges, Manufacturers taxes based on sale price. Filing extension School bus, In a school bus (No. Filing extension 7). Filing extension Second generation biofuel, Second generation biofuel. Filing extension Security systems, Telephone-operated security systems. Filing extension Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Filing extension Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Filing extension State and local governments, Federal, state, and local government. Filing extension State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Filing extension 14). Filing extension State or nonprofit educational organization use, Sales by registered ultimate vendors. Filing extension State use, Registered ultimate vendor (state use). Filing extension , State use. Filing extension State, defined, State. Filing extension Suggestions, Comments and suggestions. Filing extension T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Filing extension Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Filing extension Electric outboard motor, Electric outboard boat motors. Filing extension International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Filing extension Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Filing extension Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Filing extension Teletypewriter exchange service, Teletypewriter exchange service. Filing extension Terminal operator, defined, Terminal operator. Filing extension Terminal, defined, Terminal. Filing extension Throughputter, defined, Throughputter. Filing extension Tires Credit against heavy truck tax, Tire credit. Filing extension Credit or refund of tax, Credit or refund. Filing extension Train, Use in a train. Filing extension Train (Diesel-powered), Diesel-powered train. Filing extension Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Filing extension TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Filing extension , Two-party exchanges. Filing extension U Ultimate purchaser, Ultimate purchaser. Filing extension Uninterrupted international air transportation, Uninterrupted international air transportation. Filing extension , Military personnel on international trips. Filing extension Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Filing extension 8). Filing extension Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Filing extension Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Filing extension Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Filing extension Law enforcement, Vehicles not subject to tax. Filing extension Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Filing extension Vessel operator, defined, Vessel operator. Filing extension W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications