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Tax Return 2011 Deadline

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Tax Return 2011 Deadline

Tax return 2011 deadline 5. Tax return 2011 deadline   Manufacturers Taxes Table of Contents Importer. Tax return 2011 deadline Use considered sale. Tax return 2011 deadline Lease considered sale. Tax return 2011 deadline Bonus goods. Tax return 2011 deadline Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. Tax return 2011 deadline Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. Tax return 2011 deadline CoalExported. Tax return 2011 deadline Taxable TiresQualifying intercity or local bus. Tax return 2011 deadline Qualifying school bus. Tax return 2011 deadline Gas Guzzler TaxVehicles not subject to tax. Tax return 2011 deadline Imported automobiles. Tax return 2011 deadline VaccinesConditions to allowance. Tax return 2011 deadline 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. Tax return 2011 deadline Manufacturer. Tax return 2011 deadline   The term “manufacturer” includes a producer or importer. Tax return 2011 deadline 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. Tax return 2011 deadline 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. Tax return 2011 deadline   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. Tax return 2011 deadline 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. Tax return 2011 deadline Importer. Tax return 2011 deadline   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. Tax return 2011 deadline Sale. Tax return 2011 deadline   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. Tax return 2011 deadline Use considered sale. Tax return 2011 deadline   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. Tax return 2011 deadline Lease considered sale. Tax return 2011 deadline   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. Tax return 2011 deadline 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. Tax return 2011 deadline Manufacturers taxes based on sale price. Tax return 2011 deadline   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. Tax return 2011 deadline The taxes imposed on coal are based either on the sale price or the weight. Tax return 2011 deadline   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. Tax return 2011 deadline However, you include certain charges made when a taxable article is sold and you exclude others. Tax return 2011 deadline To figure the price on which you base the tax, use the following rules. Tax return 2011 deadline Include both the following charges in the price. Tax return 2011 deadline Any charge for coverings or containers (regardless of their nature). Tax return 2011 deadline Any charge incident to placing the article in a condition packed ready for shipment. Tax return 2011 deadline Exclude all the following amounts from the price. Tax return 2011 deadline The manufacturers excise tax, whether or not it is stated as a separate charge. Tax return 2011 deadline The transportation charges pursuant to the sale. Tax return 2011 deadline The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. Tax return 2011 deadline 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. Tax return 2011 deadline Discounts, rebates, and similar allowances actually granted to the purchaser. Tax return 2011 deadline Local advertising charges. Tax return 2011 deadline 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. Tax return 2011 deadline Charges for warranty paid at the purchaser's option. Tax return 2011 deadline 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. Tax return 2011 deadline Bonus goods. Tax return 2011 deadline   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. Tax return 2011 deadline Figure the tax only on the sale price attributable to the taxable articles. Tax return 2011 deadline Example. Tax return 2011 deadline A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. Tax return 2011 deadline The sale price of the shipment is $1,500. Tax return 2011 deadline The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. Tax return 2011 deadline 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). Tax return 2011 deadline The remaining $375 is allocated to the nontaxable articles. Tax return 2011 deadline Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. Tax return 2011 deadline When the title passes depends on the intention of the parties as gathered from the contract of sale. Tax return 2011 deadline In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. Tax return 2011 deadline If the taxable article is used by the manufacturer, the tax attaches at the time use begins. Tax return 2011 deadline The manufacturer is liable for the tax. Tax return 2011 deadline Partial payments. Tax return 2011 deadline   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. Tax return 2011 deadline To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. Tax return 2011 deadline Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. Tax return 2011 deadline Sale of an article to a state or local government for the exclusive use of the state or local government. Tax return 2011 deadline This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Tax return 2011 deadline State is defined in Definitions in chapter 1. Tax return 2011 deadline Sale of an article to a nonprofit educational organization for its exclusive use. Tax return 2011 deadline This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. Tax return 2011 deadline Nonprofit educational organization is defined under Communications Tax in chapter 4. Tax return 2011 deadline Sale of an article to a qualified blood collector organization. Tax return 2011 deadline This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. Tax return 2011 deadline Qualified blood collector organizations are defined under Communications Tax in chapter 4. Tax return 2011 deadline Sale of an article for use by the purchaser as supplies for vessels. Tax return 2011 deadline This exemption does not apply to the taxes on coal and vaccines. Tax return 2011 deadline 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. Tax return 2011 deadline 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. Tax return 2011 deadline This exemption does not apply to the tax on coal and tires. Tax return 2011 deadline Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. Tax return 2011 deadline 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. Tax return 2011 deadline Sale of an article for export or for resale by the purchaser to a second purchaser for export. Tax return 2011 deadline The article may be exported to a foreign country or to a possession of the United States. Tax return 2011 deadline A vaccine shipped to a possession of the United States is not considered to be exported. Tax return 2011 deadline 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. Tax return 2011 deadline Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. Tax return 2011 deadline S. Tax return 2011 deadline jurisdiction in Alaska. Tax return 2011 deadline For tire exemptions, see section 4221(e)(2). Tax return 2011 deadline Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. Tax return 2011 deadline Registration requirements. Tax return 2011 deadline   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. Tax return 2011 deadline See the Form 637 instructions for more information. Tax return 2011 deadline Exceptions to registration requirements. Tax return 2011 deadline   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. Tax return 2011 deadline Certification requirement. Tax return 2011 deadline   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. Tax return 2011 deadline 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. Tax return 2011 deadline   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. Tax return 2011 deadline See Regulations section 48. Tax return 2011 deadline 4221-5(c) for the certificate requirements. Tax return 2011 deadline   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. Tax return 2011 deadline See Regulations section 48. Tax return 2011 deadline 4221-4(d) for the certificate requirements. Tax return 2011 deadline Proof of export requirement. Tax return 2011 deadline   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. Tax return 2011 deadline See Regulations section 48. Tax return 2011 deadline 4221-3(d) for evidence that qualifies as proof of exportation. Tax return 2011 deadline Proof of resale for further manufacture requirement. Tax return 2011 deadline   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. Tax return 2011 deadline See Regulations section 48. Tax return 2011 deadline 4221-2(c) for evidence that qualifies as proof of resale. Tax return 2011 deadline Information to be furnished to purchaser. Tax return 2011 deadline   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. Tax return 2011 deadline 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. Tax return 2011 deadline The claim must set forth in detail the facts upon which the claim is based. Tax return 2011 deadline Uses, sales, and exports. Tax return 2011 deadline   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). Tax return 2011 deadline Export. Tax return 2011 deadline   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. Tax return 2011 deadline In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. Tax return 2011 deadline Price readjustments. Tax return 2011 deadline   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. Tax return 2011 deadline Conditions to allowance. Tax return 2011 deadline   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. Tax return 2011 deadline The claimant sold the article at a tax-excluded price. Tax return 2011 deadline The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. Tax return 2011 deadline The person has obtained the written consent of the ultimate vendor to make the claim. Tax return 2011 deadline The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. Tax return 2011 deadline Claim for further manufacture. Tax return 2011 deadline   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. Tax return 2011 deadline The name and address of the manufacturer and the date of payment. Tax return 2011 deadline An identification of the article for which the credit or refund is claimed. Tax return 2011 deadline The amount of tax paid on the article and the date on which it was paid. Tax return 2011 deadline 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. Tax return 2011 deadline An identification of the second article. Tax return 2011 deadline   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. Tax return 2011 deadline The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. Tax return 2011 deadline Claim for price readjustment. Tax return 2011 deadline   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. Tax return 2011 deadline A description of the circumstances that gave rise to the price readjustment. Tax return 2011 deadline An identification of the article whose price was readjusted. Tax return 2011 deadline The price at which the article was sold. Tax return 2011 deadline The amount of tax paid on the article and the date on which it was paid. Tax return 2011 deadline The name and address of the purchaser. Tax return 2011 deadline The amount repaid to the purchaser or credited to the purchaser's account. Tax return 2011 deadline Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. Tax return 2011 deadline This includes any parts or accessories sold on or in connection with the sale of those articles. Tax return 2011 deadline Pay this tax with Form 720. Tax return 2011 deadline No tax deposits are required. Tax return 2011 deadline Sport fishing equipment includes all the following items. Tax return 2011 deadline 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. Tax return 2011 deadline 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)). Tax return 2011 deadline 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. Tax return 2011 deadline Fishing tip-ups and tilts. Tax return 2011 deadline Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. Tax return 2011 deadline See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. Tax return 2011 deadline Fishing rods and fishing poles. Tax return 2011 deadline   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. Tax return 2011 deadline The tax is paid by the manufacturer, producer, or importer. Tax return 2011 deadline Fishing tackle boxes. Tax return 2011 deadline   The tax on fishing tackle boxes is 3% of the sales price. Tax return 2011 deadline The tax is paid by the manufacturer, producer, or importer. Tax return 2011 deadline Electric outboard boat motors. Tax return 2011 deadline   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. Tax return 2011 deadline This includes any parts or accessories sold on or in connection with the sale of those articles. Tax return 2011 deadline Certain equipment resale. Tax return 2011 deadline   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. Tax return 2011 deadline If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. Tax return 2011 deadline 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. Tax return 2011 deadline The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. Tax return 2011 deadline   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. Tax return 2011 deadline The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. Tax return 2011 deadline Related person. Tax return 2011 deadline   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). Tax return 2011 deadline Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. Tax return 2011 deadline 11) of the sales price. Tax return 2011 deadline The tax is paid by the manufacturer, producer, or importer. Tax return 2011 deadline It applies to bows having a peak draw weight of 30 pounds or more. Tax return 2011 deadline 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. Tax return 2011 deadline Pay this tax with Form 720. Tax return 2011 deadline No tax deposits are required. Tax return 2011 deadline Arrow Shafts The tax on arrow shafts is listed on Form 720. Tax return 2011 deadline 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. Tax return 2011 deadline It measures 18 inches or more in overall length. Tax return 2011 deadline It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. Tax return 2011 deadline Exemption for certain wooden arrows. Tax return 2011 deadline   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. Tax return 2011 deadline It measures 5/16 of an inch or less in diameter. Tax return 2011 deadline It is not suitable for use with a taxable bow, described earlier. Tax return 2011 deadline Pay this tax with Form 720. Tax return 2011 deadline No tax deposits are required. Tax return 2011 deadline Coal A tax is imposed on the first sale of coal mined in the United States. Tax return 2011 deadline The producer of the coal is liable for the tax. Tax return 2011 deadline The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. Tax return 2011 deadline 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. Tax return 2011 deadline 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). Tax return 2011 deadline 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. Tax return 2011 deadline Tax rates. Tax return 2011 deadline   The tax on underground-mined coal is the lower of: $1. Tax return 2011 deadline 10 a ton, or 4. Tax return 2011 deadline 4% of the sale price. Tax return 2011 deadline   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. Tax return 2011 deadline 4% of the sale price. Tax return 2011 deadline   Coal will be taxed at the 4. Tax return 2011 deadline 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. Tax return 2011 deadline 50 a ton for surface-mined coal. Tax return 2011 deadline Apply the tax proportionately if a sale or use includes a portion of a ton. Tax return 2011 deadline Example. Tax return 2011 deadline If you sell 21,000 pounds (10. Tax return 2011 deadline 5 tons) of coal from an underground mine for $525, the price per ton is $50. Tax return 2011 deadline The tax is $1. Tax return 2011 deadline 10 × 10. Tax return 2011 deadline 5 tons ($11. Tax return 2011 deadline 55). Tax return 2011 deadline Coal production. Tax return 2011 deadline   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. Tax return 2011 deadline Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. Tax return 2011 deadline   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. Tax return 2011 deadline In some cases, a single mine may yield coal from both surface mining and underground mining. Tax return 2011 deadline 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. Tax return 2011 deadline Determining tonnage or selling price. Tax return 2011 deadline   The producer pays the tax on coal at the time of sale or use. Tax return 2011 deadline In figuring the selling price for applying the tax, the point of sale is f. Tax return 2011 deadline o. Tax return 2011 deadline b. Tax return 2011 deadline (free on board) mine or f. Tax return 2011 deadline o. Tax return 2011 deadline b. Tax return 2011 deadline cleaning plant if you clean the coal before selling it. Tax return 2011 deadline This applies even if you sell the coal for a delivered price. Tax return 2011 deadline The f. Tax return 2011 deadline o. Tax return 2011 deadline b. Tax return 2011 deadline mine or f. Tax return 2011 deadline o. Tax return 2011 deadline b. Tax return 2011 deadline 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. Tax return 2011 deadline 4% rate. Tax return 2011 deadline   The tax applies to the full amount of coal sold. Tax return 2011 deadline 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. Tax return 2011 deadline Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. Tax return 2011 deadline   Do not include in the sales price the excise tax imposed on coal. Tax return 2011 deadline Coal used by the producer. Tax return 2011 deadline   The tax on coal applies if the coal is used by the producer in other than a mining process. Tax return 2011 deadline A mining process means the same for this purpose as for percentage depletion. Tax return 2011 deadline 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. Tax return 2011 deadline In this case, the tax applies only when you sell the coal. Tax return 2011 deadline 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. Tax return 2011 deadline 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. Tax return 2011 deadline   You must use a constructive sale price to figure the tax under the 4. Tax return 2011 deadline 4% rate if you use the coal in other than a mining process. Tax return 2011 deadline Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. Tax return 2011 deadline o. Tax return 2011 deadline b. Tax return 2011 deadline mine or cleaning plant. Tax return 2011 deadline Normally, you use the same constructive price used to figure your percentage depletion deduction. Tax return 2011 deadline Blending. Tax return 2011 deadline   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. Tax return 2011 deadline Figure the tax separately for each type of coal in the blend. Tax return 2011 deadline 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. Tax return 2011 deadline 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. Tax return 2011 deadline However, the tax is limited to 4. Tax return 2011 deadline 4% of the sale price per ton of the blended coal. Tax return 2011 deadline Exemption from tax. Tax return 2011 deadline   The tax does not apply to sales of lignite and imported coal. Tax return 2011 deadline The only other exemption from the tax on the sale of coal is for coal exported as discussed next. Tax return 2011 deadline Exported. Tax return 2011 deadline   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. Tax return 2011 deadline   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. Tax return 2011 deadline 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. Tax return 2011 deadline   Proof of export includes any of the following items. Tax return 2011 deadline A copy of the export bill of lading issued by the delivering carrier. Tax return 2011 deadline A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. Tax return 2011 deadline A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. Tax return 2011 deadline If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. Tax return 2011 deadline Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. Tax return 2011 deadline A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. Tax return 2011 deadline 0945 ($. Tax return 2011 deadline 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. Tax return 2011 deadline The three categories for reporting the tax and the tax rate are listed below. Tax return 2011 deadline Taxable tires other than biasply or super single tires at $. Tax return 2011 deadline 0945. Tax return 2011 deadline Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. Tax return 2011 deadline 04725. Tax return 2011 deadline Taxable tires, super single tires designed for steering at $. Tax return 2011 deadline 0945. Tax return 2011 deadline 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. Tax return 2011 deadline 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. Tax return 2011 deadline A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Tax return 2011 deadline Special rule, manufacturer's retail stores. Tax return 2011 deadline   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. Tax return 2011 deadline Tires on imported articles. Tax return 2011 deadline   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). Tax return 2011 deadline Tires exempt from tax. Tax return 2011 deadline   The tax on taxable tires does not apply to the following items. Tax return 2011 deadline 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. Tax return 2011 deadline Tire carcasses not suitable for commercial use. Tax return 2011 deadline Tires for use on qualifying intercity, local, and school buses. Tax return 2011 deadline For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. Tax return 2011 deadline Tires sold for the exclusive use of the Department of Defense or the Coast Guard. Tax return 2011 deadline Tires of a type used exclusively on mobile machinery. Tax return 2011 deadline A taxable tire used on mobile machinery is not exempt from tax. Tax return 2011 deadline Qualifying intercity or local bus. Tax return 2011 deadline   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). Tax return 2011 deadline Qualifying school bus. Tax return 2011 deadline   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. Tax return 2011 deadline Credit or refund. Tax return 2011 deadline   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. Tax return 2011 deadline   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. Tax return 2011 deadline   The person who paid the tax is eligible to make the claim. Tax return 2011 deadline 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. Tax return 2011 deadline 5 miles per gallon. Tax return 2011 deadline If you import an automobile for personal use, you may be liable for this tax. Tax return 2011 deadline Figure the tax on Form 6197, as discussed later. Tax return 2011 deadline The tax rate is based on fuel economy rating. Tax return 2011 deadline The tax rates for the gas guzzler tax are shown on Form 6197. Tax return 2011 deadline A person that lengthens an existing automobile is the manufacturer of an automobile. Tax return 2011 deadline Automobiles. Tax return 2011 deadline   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. Tax return 2011 deadline Vehicles not subject to tax. Tax return 2011 deadline   For the gas guzzler tax, the following vehicles are not considered automobiles. Tax return 2011 deadline Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. Tax return 2011 deadline Vehicles operated exclusively on a rail or rails. Tax return 2011 deadline 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. Tax return 2011 deadline Vehicles treated under 49 U. Tax return 2011 deadline S. Tax return 2011 deadline C. Tax return 2011 deadline 32901 (1978) as non-passenger automobiles. Tax return 2011 deadline This includes limousines manufactured primarily to transport more than 10 persons. Tax return 2011 deadline   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. Tax return 2011 deadline   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. Tax return 2011 deadline Model type. Tax return 2011 deadline   Model type is a particular class of automobile as determined by EPA regulations. Tax return 2011 deadline Fuel economy. Tax return 2011 deadline   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. Tax return 2011 deadline 1 mile as figured by the EPA. Tax return 2011 deadline Imported automobiles. Tax return 2011 deadline   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. Tax return 2011 deadline 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. Tax return 2011 deadline   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. Tax return 2011 deadline   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. Tax return 2011 deadline 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). Tax return 2011 deadline   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. Tax return 2011 deadline Exemptions. Tax return 2011 deadline   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. Tax return 2011 deadline However, see Vehicles not subject to tax, earlier. Tax return 2011 deadline Form 6197. Tax return 2011 deadline   Use Form 6197 to figure your tax liability for each quarter. Tax return 2011 deadline Attach Form 6197 to your Form 720 for the quarter. Tax return 2011 deadline See the Form 6197 instructions for more information and the one-time filing rules. Tax return 2011 deadline Credit or refund. Tax return 2011 deadline   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. Tax return 2011 deadline For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Tax return 2011 deadline Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. Tax return 2011 deadline A taxable vaccine means any of the following vaccines. Tax return 2011 deadline Any vaccine containing diphtheria toxoid. Tax return 2011 deadline Any vaccine containing tetanus toxoid. Tax return 2011 deadline Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. Tax return 2011 deadline Any vaccine containing polio virus. Tax return 2011 deadline Any vaccine against measles. Tax return 2011 deadline Any vaccine against mumps. Tax return 2011 deadline Any vaccine against rubella. Tax return 2011 deadline Any vaccine against hepatitis A. Tax return 2011 deadline Any vaccine against hepatitis B. Tax return 2011 deadline Any vaccine against chicken pox. Tax return 2011 deadline Any vaccine against rotavirus gastroenteritis. Tax return 2011 deadline Any HIB vaccine. Tax return 2011 deadline Any conjugate vaccine against streptococcus pneumoniae. Tax return 2011 deadline Any trivalent vaccine against influenza or any other vaccine against influenza. Tax return 2011 deadline Any meningococcal vaccine. Tax return 2011 deadline Any vaccine against the human papillomavirus. Tax return 2011 deadline 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. Tax return 2011 deadline The tax is $. Tax return 2011 deadline 75 per dose of each taxable vaccine. Tax return 2011 deadline The tax per dose on a vaccine that contains more than one taxable vaccine is $. Tax return 2011 deadline 75 times the number of taxable vaccines. Tax return 2011 deadline Taxable use. Tax return 2011 deadline   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. Tax return 2011 deadline Credit or refund. Tax return 2011 deadline   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. Tax return 2011 deadline The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. Tax return 2011 deadline Conditions to allowance. Tax return 2011 deadline   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. Tax return 2011 deadline Taxable Medical Devices Taxable medical devices. Tax return 2011 deadline   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. Tax return 2011 deadline 3% (. Tax return 2011 deadline 023) of the sales price. Tax return 2011 deadline 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. Tax return 2011 deadline There are specific exemptions for eyeglasses, contact lenses, and hearing aids. Tax return 2011 deadline 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). Tax return 2011 deadline See T. Tax return 2011 deadline D. Tax return 2011 deadline 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. Tax return 2011 deadline More information. Tax return 2011 deadline   For more information on the medical device tax, see section 4191, T. Tax return 2011 deadline D. Tax return 2011 deadline 9604, and Notice 2012-77. Tax return 2011 deadline You can find T. Tax return 2011 deadline D. Tax return 2011 deadline 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. Tax return 2011 deadline R. Tax return 2011 deadline B. Tax return 2011 deadline 2012-52 at www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/pub/irs-irbs/irb12-52. Tax return 2011 deadline pdf. Tax return 2011 deadline Prev  Up  Next   Home   More Online Publications
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The Tax Return 2011 Deadline

Tax return 2011 deadline 5. Tax return 2011 deadline   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Tax return 2011 deadline Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax return 2011 deadline Free help with your tax return. Tax return 2011 deadline    Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax return 2011 deadline The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax return 2011 deadline The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax return 2011 deadline Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax return 2011 deadline Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax return 2011 deadline To find the nearest VITA or TCE site, visit IRS. Tax return 2011 deadline gov or call 1-800-906-9887. Tax return 2011 deadline   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax return 2011 deadline To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax return 2011 deadline aarp. Tax return 2011 deadline org/money/taxaide or call 1-888-227-7669. Tax return 2011 deadline   For more information on these programs, go to IRS. Tax return 2011 deadline gov and enter “VITA” in the search box. Tax return 2011 deadline Internet. Tax return 2011 deadline IRS. Tax return 2011 deadline gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax return 2011 deadline Apply for an Employer Identification Number (EIN). Tax return 2011 deadline Go to IRS. Tax return 2011 deadline gov and enter Apply for an EIN in the search box. Tax return 2011 deadline Request an Electronic Filing PIN by going to IRS. Tax return 2011 deadline gov and entering Electronic Filing PIN in the search box. Tax return 2011 deadline Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax return 2011 deadline gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return 2011 deadline If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax return 2011 deadline Check the status of your amended return. Tax return 2011 deadline Go to IRS. Tax return 2011 deadline gov and enter Where's My Amended Return in the search box. Tax return 2011 deadline Download forms, instructions, and publications, including some accessible versions. Tax return 2011 deadline Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax return 2011 deadline gov or IRS2Go. Tax return 2011 deadline Tax return and tax account transcripts are generally available for the current year and past three years. Tax return 2011 deadline Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax return 2011 deadline gov. Tax return 2011 deadline Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax return 2011 deadline Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax return 2011 deadline gov. Tax return 2011 deadline Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax return 2011 deadline gov or IRS2Go. Tax return 2011 deadline Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax return 2011 deadline An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax return 2011 deadline Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax return 2011 deadline If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax return 2011 deadline Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax return 2011 deadline Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax return 2011 deadline gov. Tax return 2011 deadline Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax return 2011 deadline The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax return 2011 deadline Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax return 2011 deadline AARP offers the Tax-Aide counseling program as part of the TCE program. Tax return 2011 deadline Visit AARP's website to find the nearest Tax-Aide location. Tax return 2011 deadline Research your tax questions. Tax return 2011 deadline Search publications and instructions by topic or keyword. Tax return 2011 deadline Read the Internal Revenue Code, regulations, or other official guidance. Tax return 2011 deadline Read Internal Revenue Bulletins. Tax return 2011 deadline Sign up to receive local and national tax news by email. Tax return 2011 deadline Phone. Tax return 2011 deadline You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax return 2011 deadline Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax return 2011 deadline Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax return 2011 deadline Call to locate the nearest volunteer help site, 1-800-906-9887. Tax return 2011 deadline Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax return 2011 deadline The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax return 2011 deadline Most VITA and TCE sites offer free electronic filing. Tax return 2011 deadline Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax return 2011 deadline Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax return 2011 deadline Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax return 2011 deadline The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax return 2011 deadline If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax return 2011 deadline Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax return 2011 deadline Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax return 2011 deadline Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax return 2011 deadline Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax return 2011 deadline Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Tax return 2011 deadline You should receive your order within 10 business days. Tax return 2011 deadline Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax return 2011 deadline Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax return 2011 deadline Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax return 2011 deadline Call to ask tax questions, 1-800-829-1040. Tax return 2011 deadline Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax return 2011 deadline The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax return 2011 deadline These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax return 2011 deadline gsa. Tax return 2011 deadline gov/fedrelay. Tax return 2011 deadline Walk-in. Tax return 2011 deadline You can find a selection of forms, publications and services — in-person, face-to-face. Tax return 2011 deadline Products. Tax return 2011 deadline You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax return 2011 deadline Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax return 2011 deadline Services. Tax return 2011 deadline You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax return 2011 deadline An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax return 2011 deadline If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Tax return 2011 deadline No appointment is necessary—just walk in. Tax return 2011 deadline Before visiting, check www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/localcontacts for hours of operation and services provided. Tax return 2011 deadline Mail. Tax return 2011 deadline You can send your order for forms, instructions, and publications to the address below. Tax return 2011 deadline You should receive a response within 10 business days after your request is received. Tax return 2011 deadline  Internal Revenue Service 1201 N. Tax return 2011 deadline Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax return 2011 deadline    The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax return 2011 deadline Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax return 2011 deadline What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. Tax return 2011 deadline We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax return 2011 deadline You face (or your business is facing) an immediate threat of adverse action. Tax return 2011 deadline You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax return 2011 deadline   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax return 2011 deadline Here's why we can help: TAS is an independent organization within the IRS. Tax return 2011 deadline Our advocates know how to work with the IRS. Tax return 2011 deadline Our services are free and tailored to meet your needs. Tax return 2011 deadline We have offices in every state, the District of Columbia, and Puerto Rico. Tax return 2011 deadline How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/advocate, or call us toll-free at 1-877-777-4778. Tax return 2011 deadline How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax return 2011 deadline If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax return 2011 deadline irs. Tax return 2011 deadline gov/sams. Tax return 2011 deadline Low Income Taxpayer Clinics. Tax return 2011 deadline    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax return 2011 deadline Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax return 2011 deadline Visit www. Tax return 2011 deadline TaxpayerAdvocate. Tax return 2011 deadline irs. Tax return 2011 deadline gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax return 2011 deadline Prev  Up  Next   Home   More Online Publications