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Hnr Block Taxes

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Hnr Block Taxes

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Understanding your CP08 Notice

You may qualify for the Additional Child Tax Credit and be entitled to some additional money.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully.
  • Complete the Additional Child Tax Credit Worksheet. If the worksheet confirms that you have at least one qualifying child, sign and date the worksheet, and complete Form 1040 Schedule 8812.
  • Mail both the worksheet and Form 1040 Schedule 8812 in the envelope provided.

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Answers to Common Questions

I lost the return envelope. Where do I mail my worksheet and Form 8812?
Mail the worksheet and form to the address listed on the top left corner of the worksheet. This is the IRS center that handles cases in your region, so it’s important you send it there to avoid potential delays in processing.

What’s the difference between the "Child Tax Credit" and the "Additional Child Tax Credit"? Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit.

I sent you my worksheet and form. When will I get the refund?
We’ll review your form and worksheet and make a determination for your credit. If we deny your credit, we’ll send you a letter explaining why, but if you owe no other amount, you should receive your refund in 8 to 10 weeks. If you don't hear from us after 8 to 10 weeks, call our "Where’s My Refund?" toll free line at 1-800-829-1954 to check on the status of your refund.

My son/daughter is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under age 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

If you have dependent children, remember to claim the Additional Child Tax Credit the next time your file your 1040 or 1040A tax return. To do this, complete and attach Form 1040 Schedule 8812 to your return.

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

Page Last Reviewed or Updated: 28-Mar-2014

The Hnr Block Taxes

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