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Turbo Tax Military

Turbo tax military Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Turbo tax military AGI limitation, Introduction, Community property states. Turbo tax military Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Turbo tax military Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Turbo tax military Operation and upkeep, Operation and upkeep. Turbo tax military Worksheet A, Capital expense worksheet. Turbo tax military Cars, Car Out-of-pocket expenses, Car expenses. Turbo tax military Standard medical mileage rates, Car expenses. Turbo tax military Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Turbo tax military Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Turbo tax military COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Turbo tax military Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Turbo tax military Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Turbo tax military Multiple support agreement, Support claimed under a multiple support agreement. Turbo tax military Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Turbo tax military Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Turbo tax military Improvements to rented property, Improvements to property rented by a person with a disability. Turbo tax military Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Turbo tax military Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Turbo tax military Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Turbo tax military Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Turbo tax military Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Turbo tax military Form 1040, Schedule E Impairment-related work expenses, Where to report. Turbo tax military Form 1040, Schedule F Impairment-related work expenses, Where to report. Turbo tax military Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Turbo tax military Form 2106-EZ Impairment-related work expenses, Where to report. Turbo tax military Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Turbo tax military Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Turbo tax military , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Turbo tax military Legally separated, Legally separated. Turbo tax military Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Turbo tax military TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Turbo tax military Paid by employer and you, Premiums paid by you and your employer. Turbo tax military Paid by you, Premiums paid by you. Turbo tax military Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Turbo tax military Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Turbo tax military I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Turbo tax military , Impairment-related expenses defined. Turbo tax military Reporting of, Where to report. Turbo tax military Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Turbo tax military Maintenance and personal care services, Maintenance and personal care services. Turbo tax military Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Turbo tax military Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Turbo tax military Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Turbo tax military , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Turbo tax military N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Turbo tax military Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Turbo tax military Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Turbo tax military One policy (Worksheet B), Worksheet B. Turbo tax military Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Turbo tax military Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Turbo tax military Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Turbo tax military Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Turbo tax military Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Turbo tax military Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Turbo tax military Medical and dental expenses, Separate returns. Turbo tax military Separated taxpayers Health coverage tax credit, Legally separated. Turbo tax military Medical expenses of child, Child of divorced or separated parents. Turbo tax military Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Turbo tax military Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Turbo tax military One policy (Worksheet B), Worksheet B. Turbo tax military Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Turbo tax military Includible expenses, You can include:, Transportation expenses you cannot include. Turbo tax military Parking fees and tolls, Car expenses. Turbo tax military Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Turbo tax military Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Turbo tax military Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Turbo tax military Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Turbo tax military One policy (Worksheet B), Worksheet B. Turbo tax military Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications
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Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bridgeport 915 Lafayette Blvd.
Bridgeport, CT 06604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(203) 384-5818
Danbury 131 West St.
Danbury, CT 06810

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(203) 840-4195 
Hartford  135 High St.
Hartford, CT 06103 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(860) 756-4505 
New Haven  150 Court St.
New Haven, CT 06510 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(203) 492-8609 
New London  Shaws Cove 2 Howard St.
New London, CT 06320 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(860) 439-7963 
Norwalk  761 Main Ave.
Norwalk, CT 06851 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for Lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(203) 840-4195 
Waterbury  14 Cottage Pl.
Waterbury, CT 06702 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(203) 596-4727 


* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (860) 756-4555 in Hartford or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
135 High St. Stop 116
Hartford, CT 06103

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Turbo Tax Military

Turbo tax military 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. Turbo tax military  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Turbo tax military 3% (. Turbo tax military 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Turbo tax military The tax applies to sales of taxable medical devices after December 31, 2012. Turbo tax military See Taxable Medical Devices in chapter 5, later. Turbo tax military Tax on seasonal flu vaccines. Turbo tax military  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Turbo tax military 75 per dose of taxable vaccine. Turbo tax military Previously, only trivalent influenza vaccines were subject to this tax. Turbo tax military See Vaccines in chapter 5, later. Turbo tax military Patient-centered outcomes research fee. Turbo tax military  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. Turbo tax military 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. Turbo tax military The fee applies to policy or plan years ending on or after October 1, 2012. Turbo tax military See chapter 11, later. Turbo tax military Extension of fuel tax credits. Turbo tax military  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Turbo tax military Biodiesel or renewable diesel mixture credit. Turbo tax military Alternative fuel credit. Turbo tax military Alternative fuel mixture credit. Turbo tax military See Notice 2013–26 (fuel tax credits) on page 984 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2013–18 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb13-18. Turbo tax military pdf; also see chapter 2, later. Turbo tax military Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Turbo tax military  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. Turbo tax military See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Turbo tax military Expiration of alcohol fuel mixture credit. Turbo tax military  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Turbo tax military Expiration of alcohol fuels credits. Turbo tax military  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Turbo tax military Second generation biofuel producer credit and excise tax. Turbo tax military  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Turbo tax military After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Turbo tax military The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Turbo tax military 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. Turbo tax military Report the tax on Form 720. Turbo tax military See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Turbo tax military Extension of section 40A biodiesel fuels credit. Turbo tax military  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Turbo tax military Future developments. Turbo tax military  The IRS has created a page on IRS. Turbo tax military gov that includes information about Publication 510 at www. Turbo tax military irs. Turbo tax military gov/pub510. Turbo tax military Information about any future developments will be posted on that page. Turbo tax military Reminders Publication 510 updates. Turbo tax military  Publication 510 is not updated annually. Turbo tax military Instead, it will be updated only when there are major changes in the tax law. Turbo tax military Use of international air travel facilities. Turbo tax military  Generally, the tax on the use of international air travel facilities increases annually. Turbo tax military See the Instructions for Form 720 for the tax rate. Turbo tax military For more information, see Air Transportation Taxes in chapter 4. Turbo tax military Aviation fuels for use in foreign trade. Turbo tax military  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Turbo tax military Arrow shafts, tax rate. Turbo tax military  Generally, the tax on arrow shafts increases annually. Turbo tax military See Form 720 for the tax rate. Turbo tax military Disregarded entities and qualified subchapter S subsidiaries. Turbo tax military  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Turbo tax military QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Turbo tax military 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). Turbo tax military These actions cannot take place under the owner's taxpayer identification number (TIN). Turbo tax military Some QSubs and disregarded entities may already have an EIN. Turbo tax military However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Turbo tax military 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). Turbo tax military For more information on these regulations, see Treasury Decision (T. Turbo tax military D. Turbo tax military ) 9356, T. Turbo tax military D. Turbo tax military 9462, and T. Turbo tax military D. Turbo tax military 9596. Turbo tax military You can find T. Turbo tax military D. Turbo tax military 9356 on page 675 of Internal Revenue Bulletin (I. Turbo tax military R. Turbo tax military B. Turbo tax military ) 2007-39 at  www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb07-39. Turbo tax military pdf;  T. Turbo tax military D. Turbo tax military 9462 on page 504 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2009-42 at  www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb09-42. Turbo tax military pdf;  and T. Turbo tax military D. Turbo tax military 9596 on page 84 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2012-30 at  www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb12-30. Turbo tax military pdf. Turbo tax military Registration for certain activities. Turbo tax military  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. Turbo tax military See the instructions for Form 637 for the list of activities for which you must register. Turbo tax military Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Turbo tax military Each business unit that has, or is required to have, a separate employer identification number must be registered. Turbo tax military To apply for registration, complete Form 637 and provide the information requested in its instructions. Turbo tax military 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. Turbo tax military A copy of Form 637 is not a Letter of Registration. Turbo tax military Photographs of missing children. Turbo tax military  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbo tax military Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbo tax military 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. Turbo tax military Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Turbo tax military It also covers fuel tax credits and refunds. Turbo tax military 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. Turbo tax military Comments and suggestions. Turbo tax military   We welcome your comments about this publication and your suggestions for future editions. Turbo tax military   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. Turbo tax military NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbo tax military Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbo tax military   You can email us at taxforms@irs. Turbo tax military gov. Turbo tax military Please put “Publications Comment” on the subject line. Turbo tax military You can also send us comments from www. Turbo tax military irs. Turbo tax military gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Turbo tax military   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. Turbo tax military 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. Turbo tax military Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2005-2 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb05-02. Turbo tax military pdf. Turbo tax military Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2005-35 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb05-35. Turbo tax military pdf. Turbo tax military Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2005-46 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb05-46. Turbo tax military pdf. Turbo tax military Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2006-43 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb06-43. Turbo tax military pdf. Turbo tax military Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2008-51 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb08-51. Turbo tax military pdf. Turbo tax military Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2010-44 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb10-44. Turbo tax military pdf. Turbo tax military Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2012-17 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb12-17. Turbo tax military pdf. Turbo tax military Notice 2013-26 (fuel tax credits) on page 984 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2013-18 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb13-18. Turbo tax military pdf. Turbo tax military T. Turbo tax military D. Turbo tax military 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2012-52 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb12-52. Turbo tax military pdf. Turbo tax military T. Turbo tax military D. Turbo tax military 9602 (patient-centered outcomes research fee) on page 746 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2012-52 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb12-52. Turbo tax military pdf. Turbo tax military Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2012-45 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb12-45. Turbo tax military pdf. Turbo tax military T. Turbo tax military D. Turbo tax military 9621 (indoor tanning services tax) on page 49 of I. Turbo tax military R. Turbo tax military B. Turbo tax military 2013-28 at www. Turbo tax military irs. Turbo tax military gov/pub/irs-irbs/irb13-28. Turbo tax military pdf. Turbo tax military Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Turbo tax military For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Turbo tax military ttb. Turbo tax military gov. Turbo tax military Heavy highway vehicle use tax. Turbo tax military   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. Turbo tax military The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Turbo tax military Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Turbo tax military Note. Turbo tax military A Spanish version (Formulario 2290(SP)) is also available. Turbo tax military See How To Get Tax Help in chapter 17. Turbo tax military Registration of vehicles. Turbo tax military   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. Turbo tax military Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Turbo tax military    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. Turbo tax military The hours of service are 8:00 a. Turbo tax military m. Turbo tax military to 6:00 p. Turbo tax military m. Turbo tax military Eastern time. Turbo tax military Wagering tax and occupational tax. Turbo tax military   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. Turbo tax military Prev  Up  Next   Home   More Online Publications