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Taxact 2011 free Publication 510 - Introductory Material Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Excise Taxes Not Covered What's New Medical device excise tax. Taxact 2011 free  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Taxact 2011 free 3% (. Taxact 2011 free 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Taxact 2011 free The tax applies to sales of taxable medical devices after December 31, 2012. Taxact 2011 free See Taxable Medical Devices in chapter 5, later. Taxact 2011 free Tax on seasonal flu vaccines. Taxact 2011 free  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Taxact 2011 free 75 per dose of taxable vaccine. Taxact 2011 free Previously, only trivalent influenza vaccines were subject to this tax. Taxact 2011 free See Vaccines in chapter 5, later. Taxact 2011 free Patient-centered outcomes research fee. Taxact 2011 free  The Act imposes a fee on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4576) to help fund the Patient-Centered Outcomes Research Institute. Taxact 2011 free The fee, required to be reported annually on the 2nd quarter Form 720 and paid by its due date, July 31st, is based on the average number of lives covered under the policy or plan. Taxact 2011 free The fee applies to policy or plan years ending on or after October 1, 2012. Taxact 2011 free See chapter 11, later. Taxact 2011 free Extension of fuel tax credits. Taxact 2011 free  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Taxact 2011 free Biodiesel or renewable diesel mixture credit. Taxact 2011 free Alternative fuel credit. Taxact 2011 free Alternative fuel mixture credit. Taxact 2011 free See Notice 2013–26 (fuel tax credits) on page 984 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2013–18 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb13-18. Taxact 2011 free pdf; also see chapter 2, later. Taxact 2011 free Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Taxact 2011 free  For alternative fuel mixtures produced after December 31, 2011, the section 6426 alternative fuel mixture credit can be claimed on Schedule C (Form 720) only, not on Form 4136, Credit for Federal Tax Paid on Fuels, or Schedule 3 (Form 8849), Claim for Refund of Excise Taxes, and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel, and kerosene. Taxact 2011 free See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Taxact 2011 free Expiration of alcohol fuel mixture credit. Taxact 2011 free  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Taxact 2011 free Expiration of alcohol fuels credits. Taxact 2011 free  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Taxact 2011 free Second generation biofuel producer credit and excise tax. Taxact 2011 free  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Taxact 2011 free After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Taxact 2011 free The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Taxact 2011 free You are liable for an excise tax on each gallon of cellulosic or second generation biofuel at the rate you used to figure the credit if you do not use the fuel for the purposes described under Qualified Cellulosic Biofuel Production or Qualified Second Generation Biofuel Production, later. Taxact 2011 free Report the tax on Form 720. Taxact 2011 free See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Taxact 2011 free Extension of section 40A biodiesel fuels credit. Taxact 2011 free  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Taxact 2011 free Future developments. Taxact 2011 free  The IRS has created a page on IRS. Taxact 2011 free gov that includes information about Publication 510 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub510. Taxact 2011 free Information about any future developments will be posted on that page. Taxact 2011 free Reminders Publication 510 updates. Taxact 2011 free  Publication 510 is not updated annually. Taxact 2011 free Instead, it will be updated only when there are major changes in the tax law. Taxact 2011 free Use of international air travel facilities. Taxact 2011 free  Generally, the tax on the use of international air travel facilities increases annually. Taxact 2011 free See the Instructions for Form 720 for the tax rate. Taxact 2011 free For more information, see Air Transportation Taxes in chapter 4. Taxact 2011 free Aviation fuels for use in foreign trade. Taxact 2011 free  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Taxact 2011 free Arrow shafts, tax rate. Taxact 2011 free  Generally, the tax on arrow shafts increases annually. Taxact 2011 free See Form 720 for the tax rate. Taxact 2011 free Disregarded entities and qualified subchapter S subsidiaries. Taxact 2011 free  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Taxact 2011 free QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Taxact 2011 free 31, 51, and 117), register for most excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). Taxact 2011 free These actions cannot take place under the owner's taxpayer identification number (TIN). Taxact 2011 free Some QSubs and disregarded entities may already have an EIN. Taxact 2011 free However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Taxact 2011 free Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Taxact 2011 free For more information on these regulations, see Treasury Decision (T. Taxact 2011 free D. Taxact 2011 free ) 9356, T. Taxact 2011 free D. Taxact 2011 free 9462, and T. Taxact 2011 free D. Taxact 2011 free 9596. Taxact 2011 free You can find T. Taxact 2011 free D. Taxact 2011 free 9356 on page 675 of Internal Revenue Bulletin (I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free ) 2007-39 at  www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb07-39. Taxact 2011 free pdf;  T. Taxact 2011 free D. Taxact 2011 free 9462 on page 504 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2009-42 at  www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb09-42. Taxact 2011 free pdf;  and T. Taxact 2011 free D. Taxact 2011 free 9596 on page 84 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2012-30 at  www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb12-30. Taxact 2011 free pdf. Taxact 2011 free Registration for certain activities. Taxact 2011 free  You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. Taxact 2011 free See the instructions for Form 637 for the list of activities for which you must register. Taxact 2011 free Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Taxact 2011 free Each business unit that has, or is required to have, a separate employer identification number must be registered. Taxact 2011 free To apply for registration, complete Form 637 and provide the information requested in its instructions. Taxact 2011 free If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. Taxact 2011 free A copy of Form 637 is not a Letter of Registration. Taxact 2011 free Photographs of missing children. Taxact 2011 free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxact 2011 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact 2011 free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxact 2011 free Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Taxact 2011 free It also covers fuel tax credits and refunds. Taxact 2011 free For information on fuel credits against income tax (the section 40 credits for the production of cellulosic biofuel and second generation biofuel, and the section 40A credit for biodiesel and renewable diesel used as fuel) see the instructions for Form 6478 and Form 8864, Biodiesel and Renewable Diesel Fuels Credit. Taxact 2011 free Comments and suggestions. Taxact 2011 free   We welcome your comments about this publication and your suggestions for future editions. Taxact 2011 free   You can write to us at the following address: Internal Revenue Service Individual and Specialty Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Taxact 2011 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxact 2011 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact 2011 free   You can email us at taxforms@irs. Taxact 2011 free gov. Taxact 2011 free Please put “Publications Comment” on the subject line. Taxact 2011 free You can also send us comments from www. Taxact 2011 free irs. Taxact 2011 free gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Taxact 2011 free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxact 2011 free Useful Items - You may want to see: Publication 509 Tax Calendars Form (and Instructions) 11-C Occupational Tax and Registration Return for Wagering 637 Application for Registration (For Certain Excise Tax Activities) 720 Quarterly Federal Excise Tax Return 720X Amended Quarterly Federal Excise Tax Return 730 Monthly Tax Return for Wagers 1363 Export Exemption Certificate 2290 Heavy Highway Vehicle Use Tax Return 2290(SP) Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras 4136 Credit for Federal Tax Paid on Fuels 6197 Gas Guzzler Tax 6478 Biofuel Producer Credit 6627 Environmental Taxes 8849 Claim for Refund of Excise Taxes, and Schedules 1–3, 5, 6, and 8 8864 Biodiesel and Renewable Diesel Fuels Credit Information Returns    Form 720-TO, Terminal Operator Report Form 720-CS, Carrier Summary Report   See How To Get Tax Help in chapter 17 for information about ordering forms and publications. Taxact 2011 free Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2005-2 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb05-02. Taxact 2011 free pdf. Taxact 2011 free Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2005-35 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb05-35. Taxact 2011 free pdf. Taxact 2011 free Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2005-46 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb05-46. Taxact 2011 free pdf. Taxact 2011 free Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2006-43 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb06-43. Taxact 2011 free pdf. Taxact 2011 free Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2008-51 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb08-51. Taxact 2011 free pdf. Taxact 2011 free Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2010-44 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb10-44. Taxact 2011 free pdf. Taxact 2011 free Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2012-17 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb12-17. Taxact 2011 free pdf. Taxact 2011 free Notice 2013-26 (fuel tax credits) on page 984 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2013-18 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb13-18. Taxact 2011 free pdf. Taxact 2011 free T. Taxact 2011 free D. Taxact 2011 free 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2012-52 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb12-52. Taxact 2011 free pdf. Taxact 2011 free T. Taxact 2011 free D. Taxact 2011 free 9602 (patient-centered outcomes research fee) on page 746 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2012-52 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb12-52. Taxact 2011 free pdf. Taxact 2011 free Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2012-45 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb12-45. Taxact 2011 free pdf. Taxact 2011 free T. Taxact 2011 free D. Taxact 2011 free 9621 (indoor tanning services tax) on page 49 of I. Taxact 2011 free R. Taxact 2011 free B. Taxact 2011 free 2013-28 at www. Taxact 2011 free irs. Taxact 2011 free gov/pub/irs-irbs/irb13-28. Taxact 2011 free pdf. Taxact 2011 free Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Taxact 2011 free For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Taxact 2011 free ttb. Taxact 2011 free gov. Taxact 2011 free Heavy highway vehicle use tax. Taxact 2011 free   You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. Taxact 2011 free The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Taxact 2011 free Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Taxact 2011 free Note. Taxact 2011 free A Spanish version (Formulario 2290(SP)) is also available. Taxact 2011 free See How To Get Tax Help in chapter 17. Taxact 2011 free Registration of vehicles. Taxact 2011 free   Generally, you must prove that you paid your heavy highway vehicle use tax to register your taxable vehicle with your state motor vehicle department or to enter the United States in a Canadian or Mexican registered taxable vehicle. Taxact 2011 free Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Taxact 2011 free    If you have questions on Form 2290, see its separate instructions, or you can call the Form 2290 call site at 1-866-699-4096 (toll free) from the United States, and 1-859-669-5733 (not toll free) from Canada and Mexico. Taxact 2011 free The hours of service are 8:00 a. Taxact 2011 free m. Taxact 2011 free to 6:00 p. Taxact 2011 free m. Taxact 2011 free Eastern time. Taxact 2011 free Wagering tax and occupational tax. Taxact 2011 free   The information on wagering tax can be found in the instructions for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration Return for Wagering. Taxact 2011 free Prev  Up  Next   Home   More Online Publications
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