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Where To E- File 2012 Federal Tax Return For Free

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Where To E- File 2012 Federal Tax Return For Free

Where to e- file 2012 federal tax return for free 6. Where to e- file 2012 federal tax return for free   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Where to e- file 2012 federal tax return for free Vehicles not considered highway vehicles. Where to e- file 2012 federal tax return for free Idling reduction device. Where to e- file 2012 federal tax return for free Separate purchase. Where to e- file 2012 federal tax return for free Leases. Where to e- file 2012 federal tax return for free Exported vehicle. Where to e- file 2012 federal tax return for free Tax on resale of tax-paid trailers and semitrailers. Where to e- file 2012 federal tax return for free Use treated as sale. Where to e- file 2012 federal tax return for free Sale. Where to e- file 2012 federal tax return for free Long-term lease. Where to e- file 2012 federal tax return for free Short-term lease. Where to e- file 2012 federal tax return for free Related person. Where to e- file 2012 federal tax return for free Exclusions from tax base. Where to e- file 2012 federal tax return for free Sales not at arm's length. Where to e- file 2012 federal tax return for free Installment sales. Where to e- file 2012 federal tax return for free Repairs and modifications. Where to e- file 2012 federal tax return for free Further manufacture. Where to e- file 2012 federal tax return for free Rail trailers and rail vans. Where to e- file 2012 federal tax return for free Parts and accessories. Where to e- file 2012 federal tax return for free Trash containers. Where to e- file 2012 federal tax return for free House trailers. Where to e- file 2012 federal tax return for free Camper coaches or bodies for self-propelled mobile homes. Where to e- file 2012 federal tax return for free Farm feed, seed, and fertilizer equipment. Where to e- file 2012 federal tax return for free Ambulances and hearses. Where to e- file 2012 federal tax return for free Truck-tractors. Where to e- file 2012 federal tax return for free Concrete mixers. Where to e- file 2012 federal tax return for free Registration requirement. Where to e- file 2012 federal tax return for free Further manufacture. Where to e- file 2012 federal tax return for free A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Where to e- file 2012 federal tax return for free Truck chassis and bodies. Where to e- file 2012 federal tax return for free Truck trailer and semitrailer chassis and bodies. Where to e- file 2012 federal tax return for free Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Where to e- file 2012 federal tax return for free A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Where to e- file 2012 federal tax return for free A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Where to e- file 2012 federal tax return for free A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Where to e- file 2012 federal tax return for free A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Where to e- file 2012 federal tax return for free The seller is liable for the tax. Where to e- file 2012 federal tax return for free Chassis or body. Where to e- file 2012 federal tax return for free   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Where to e- file 2012 federal tax return for free Highway vehicle. Where to e- file 2012 federal tax return for free   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Where to e- file 2012 federal tax return for free Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Where to e- file 2012 federal tax return for free A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Where to e- file 2012 federal tax return for free A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Where to e- file 2012 federal tax return for free A special kind of cargo, goods, supplies, or materials. Where to e- file 2012 federal tax return for free Some off-highway task unrelated to highway transportation, except as discussed next. Where to e- file 2012 federal tax return for free Vehicles not considered highway vehicles. Where to e- file 2012 federal tax return for free   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Where to e- file 2012 federal tax return for free Specially designed mobile machinery for nontransportation functions. Where to e- file 2012 federal tax return for free A self-propelled vehicle is not a highway vehicle if all the following apply. Where to e- file 2012 federal tax return for free The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Where to e- file 2012 federal tax return for free The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Where to e- file 2012 federal tax return for free The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Where to e- file 2012 federal tax return for free Vehicles specially designed for off-highway transportation. Where to e- file 2012 federal tax return for free A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Where to e- file 2012 federal tax return for free To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Where to e- file 2012 federal tax return for free It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Where to e- file 2012 federal tax return for free Nontransportation trailers and semitrailers. Where to e- file 2012 federal tax return for free A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Where to e- file 2012 federal tax return for free For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Where to e- file 2012 federal tax return for free Gross vehicle weight. Where to e- file 2012 federal tax return for free   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Where to e- file 2012 federal tax return for free It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Where to e- file 2012 federal tax return for free Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Where to e- file 2012 federal tax return for free   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Where to e- file 2012 federal tax return for free Platform truck bodies 21 feet or less in length. Where to e- file 2012 federal tax return for free Dry freight and refrigerated truck van bodies 24 feet or less in length. Where to e- file 2012 federal tax return for free Dump truck bodies with load capacities of 8 cubic yards or less. Where to e- file 2012 federal tax return for free Refuse packer truck bodies with load capacities of 20 cubic yards or less. Where to e- file 2012 federal tax return for free For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Where to e- file 2012 federal tax return for free R. Where to e- file 2012 federal tax return for free B. Where to e- file 2012 federal tax return for free 2005-14 at www. Where to e- file 2012 federal tax return for free irs. Where to e- file 2012 federal tax return for free gov/pub/irs-irbs/irb05-14. Where to e- file 2012 federal tax return for free pdf. Where to e- file 2012 federal tax return for free   The gross vehicle weight means the maximum total weight of a loaded vehicle. Where to e- file 2012 federal tax return for free Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Where to e- file 2012 federal tax return for free The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Where to e- file 2012 federal tax return for free The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Where to e- file 2012 federal tax return for free See Regulations section 145. Where to e- file 2012 federal tax return for free 4051-1(e)(3) for more information. Where to e- file 2012 federal tax return for free Parts or accessories. Where to e- file 2012 federal tax return for free   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Where to e- file 2012 federal tax return for free For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Where to e- file 2012 federal tax return for free The tax applies in this case whether or not the retailer bills the parts or accessories separately. Where to e- file 2012 federal tax return for free   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Where to e- file 2012 federal tax return for free The tax applies unless there is evidence to the contrary. Where to e- file 2012 federal tax return for free For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Where to e- file 2012 federal tax return for free The tax does not apply to parts and accessories that are spares or replacements. Where to e- file 2012 federal tax return for free   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Where to e- file 2012 federal tax return for free Idling reduction device. Where to e- file 2012 federal tax return for free   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Where to e- file 2012 federal tax return for free The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Where to e- file 2012 federal tax return for free The EPA discusses idling reduction technologies on its website at www. Where to e- file 2012 federal tax return for free epa. Where to e- file 2012 federal tax return for free gov/smartway/technology/idling. Where to e- file 2012 federal tax return for free htm. Where to e- file 2012 federal tax return for free Separate purchase. Where to e- file 2012 federal tax return for free   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Where to e- file 2012 federal tax return for free The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Where to e- file 2012 federal tax return for free The installation occurs within 6 months after the vehicle is first placed in service. Where to e- file 2012 federal tax return for free   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Where to e- file 2012 federal tax return for free   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Where to e- file 2012 federal tax return for free This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Where to e- file 2012 federal tax return for free   The tax does not apply if the installed part or accessory is a replacement part or accessory. Where to e- file 2012 federal tax return for free The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Where to e- file 2012 federal tax return for free However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Where to e- file 2012 federal tax return for free Example. Where to e- file 2012 federal tax return for free You bought a taxable vehicle and placed it in service on April 8. Where to e- file 2012 federal tax return for free On May 3, you bought and installed parts and accessories at a cost of $850. Where to e- file 2012 federal tax return for free On July 15, you bought and installed parts and accessories for $300. Where to e- file 2012 federal tax return for free Tax of $138 (12% of $1,150) applies on July 15. Where to e- file 2012 federal tax return for free Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Where to e- file 2012 federal tax return for free First retail sale defined. Where to e- file 2012 federal tax return for free   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Where to e- file 2012 federal tax return for free There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Where to e- file 2012 federal tax return for free The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Where to e- file 2012 federal tax return for free The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Where to e- file 2012 federal tax return for free There is no registration requirement. Where to e- file 2012 federal tax return for free Leases. Where to e- file 2012 federal tax return for free   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Where to e- file 2012 federal tax return for free The tax is imposed on the lessor at the time of the lease. Where to e- file 2012 federal tax return for free   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Where to e- file 2012 federal tax return for free The tax is imposed on the lessor at the time of the lease. Where to e- file 2012 federal tax return for free Exported vehicle. Where to e- file 2012 federal tax return for free   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Where to e- file 2012 federal tax return for free Tax on resale of tax-paid trailers and semitrailers. Where to e- file 2012 federal tax return for free   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Where to e- file 2012 federal tax return for free The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Where to e- file 2012 federal tax return for free The credit cannot exceed the tax on the resale. Where to e- file 2012 federal tax return for free See Regulations section 145. Where to e- file 2012 federal tax return for free 4052-1(a)(4) for information on the conditions to allowance for the credit. Where to e- file 2012 federal tax return for free Use treated as sale. Where to e- file 2012 federal tax return for free   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Where to e- file 2012 federal tax return for free Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Where to e- file 2012 federal tax return for free The tax attaches when the use begins. Where to e- file 2012 federal tax return for free   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Where to e- file 2012 federal tax return for free   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Where to e- file 2012 federal tax return for free   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Where to e- file 2012 federal tax return for free Presumptive retail sales price. Where to e- file 2012 federal tax return for free   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Where to e- file 2012 federal tax return for free If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Where to e- file 2012 federal tax return for free Table 6-1 outlines the appropriate tax base calculation for various transactions. Where to e- file 2012 federal tax return for free   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Where to e- file 2012 federal tax return for free But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Where to e- file 2012 federal tax return for free Sale. Where to e- file 2012 federal tax return for free   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Where to e- file 2012 federal tax return for free Long-term lease. Where to e- file 2012 federal tax return for free   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Where to e- file 2012 federal tax return for free Short-term lease. Where to e- file 2012 federal tax return for free   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Where to e- file 2012 federal tax return for free   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Where to e- file 2012 federal tax return for free   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Where to e- file 2012 federal tax return for free Related person. Where to e- file 2012 federal tax return for free   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Where to e- file 2012 federal tax return for free Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Where to e- file 2012 federal tax return for free Table 6-1. Where to e- file 2012 federal tax return for free Tax Base IF the transaction is a. Where to e- file 2012 federal tax return for free . Where to e- file 2012 federal tax return for free . Where to e- file 2012 federal tax return for free THEN figuring the base by using the. Where to e- file 2012 federal tax return for free . Where to e- file 2012 federal tax return for free . Where to e- file 2012 federal tax return for free Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Where to e- file 2012 federal tax return for free   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Where to e- file 2012 federal tax return for free   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Where to e- file 2012 federal tax return for free However, you do add a markup if all the following apply. Where to e- file 2012 federal tax return for free You do not perform any significant activities relating to the processing of the sale of a taxable article. Where to e- file 2012 federal tax return for free The main reason for processing the sale through you is to avoid or evade the presumed markup. Where to e- file 2012 federal tax return for free You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Where to e- file 2012 federal tax return for free In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Where to e- file 2012 federal tax return for free Determination of tax base. Where to e- file 2012 federal tax return for free   These rules apply to both normal retail sales price and presumptive retail sales price computations. Where to e- file 2012 federal tax return for free To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Where to e- file 2012 federal tax return for free However, see Presumptive retail sales price, earlier. Where to e- file 2012 federal tax return for free Exclusions from tax base. Where to e- file 2012 federal tax return for free   Exclude from the tax base the retail excise tax imposed on the sale. Where to e- file 2012 federal tax return for free Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Where to e- file 2012 federal tax return for free Also exclude the value of any used component of the article furnished by the first user of the article. Where to e- file 2012 federal tax return for free   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Where to e- file 2012 federal tax return for free These expenses are those incurred in delivery from the retail dealer to the customer. Where to e- file 2012 federal tax return for free In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Where to e- file 2012 federal tax return for free   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Where to e- file 2012 federal tax return for free For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Where to e- file 2012 federal tax return for free Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Where to e- file 2012 federal tax return for free Sales not at arm's length. Where to e- file 2012 federal tax return for free   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Where to e- file 2012 federal tax return for free   A sale is not at arm's length if either of the following apply. Where to e- file 2012 federal tax return for free One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Where to e- file 2012 federal tax return for free The sale is made under special arrangements between a seller and a purchaser. Where to e- file 2012 federal tax return for free Installment sales. Where to e- file 2012 federal tax return for free   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Where to e- file 2012 federal tax return for free The tax is figured on the entire sales price. Where to e- file 2012 federal tax return for free No part of the tax is deferred because the sales price is paid in installments. Where to e- file 2012 federal tax return for free Repairs and modifications. Where to e- file 2012 federal tax return for free   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Where to e- file 2012 federal tax return for free This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Where to e- file 2012 federal tax return for free However, this exception generally does not apply to an article that was not subject to the tax when it was new. Where to e- file 2012 federal tax return for free Further manufacture. Where to e- file 2012 federal tax return for free   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Where to e- file 2012 federal tax return for free Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Where to e- file 2012 federal tax return for free Combining an article with an item in this list does not give rise to taxability. Where to e- file 2012 federal tax return for free However, see Parts or accessories discussed earlier. Where to e- file 2012 federal tax return for free Articles exempt from tax. Where to e- file 2012 federal tax return for free   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Where to e- file 2012 federal tax return for free Rail trailers and rail vans. Where to e- file 2012 federal tax return for free   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Where to e- file 2012 federal tax return for free Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Where to e- file 2012 federal tax return for free Parts and accessories. Where to e- file 2012 federal tax return for free   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Where to e- file 2012 federal tax return for free Trash containers. Where to e- file 2012 federal tax return for free   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Where to e- file 2012 federal tax return for free It is designed to be used as a trash container. Where to e- file 2012 federal tax return for free It is not designed to carry freight other than trash. Where to e- file 2012 federal tax return for free It is not designed to be permanently mounted on or affixed to a truck chassis or body. Where to e- file 2012 federal tax return for free House trailers. Where to e- file 2012 federal tax return for free   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Where to e- file 2012 federal tax return for free Camper coaches or bodies for self-propelled mobile homes. Where to e- file 2012 federal tax return for free   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Where to e- file 2012 federal tax return for free Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Where to e- file 2012 federal tax return for free Farm feed, seed, and fertilizer equipment. Where to e- file 2012 federal tax return for free   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Where to e- file 2012 federal tax return for free This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Where to e- file 2012 federal tax return for free Ambulances and hearses. Where to e- file 2012 federal tax return for free   This is any ambulance, hearse, or combination ambulance-hearse. Where to e- file 2012 federal tax return for free Truck-tractors. Where to e- file 2012 federal tax return for free   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Where to e- file 2012 federal tax return for free Concrete mixers. Where to e- file 2012 federal tax return for free   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Where to e- file 2012 federal tax return for free This exemption does not apply to the chassis on which the article is mounted. Where to e- file 2012 federal tax return for free Sales exempt from tax. Where to e- file 2012 federal tax return for free   The following sales are ordinarily exempt from tax. Where to e- file 2012 federal tax return for free Sales to a state or local government for its exclusive use. Where to e- file 2012 federal tax return for free Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Where to e- file 2012 federal tax return for free Sales to a nonprofit educational organization for its exclusive use. Where to e- file 2012 federal tax return for free Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Where to e- file 2012 federal tax return for free Sales for use by the purchaser for further manufacture of other taxable articles (see below). Where to e- file 2012 federal tax return for free Sales for export or for resale by the purchaser to a second purchaser for export. Where to e- file 2012 federal tax return for free Sales to the United Nations for official use. Where to e- file 2012 federal tax return for free Registration requirement. Where to e- file 2012 federal tax return for free   In general, the seller and buyer must be registered for a sale to be tax free. Where to e- file 2012 federal tax return for free See the Form 637 instructions for more information. Where to e- file 2012 federal tax return for free Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Where to e- file 2012 federal tax return for free Further manufacture. Where to e- file 2012 federal tax return for free   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 made the first retail sale of them. Where to e- file 2012 federal tax return for free Credits or refunds. Where to e- file 2012 federal tax return for free   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Where to e- file 2012 federal tax return for free The person using the article as a component part is eligible for the credit or refund. Where to e- file 2012 federal tax return for free   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Where to e- file 2012 federal tax return for free A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Where to e- file 2012 federal tax return for free   See also Conditions to allowance in chapter 5. Where to e- file 2012 federal tax return for free Tire credit. Where to e- file 2012 federal tax return for free   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Where to e- file 2012 federal tax return for free The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Where to e- file 2012 federal tax return for free This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Where to e- file 2012 federal tax return for free Prev  Up  Next   Home   More Online Publications
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The Where To E- File 2012 Federal Tax Return For Free

Where to e- file 2012 federal tax return for free Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. Where to e- file 2012 federal tax return for free irs. Where to e- file 2012 federal tax return for free gov/pub15b. Where to e- file 2012 federal tax return for free What's New Cents-per-mile rule. Where to e- file 2012 federal tax return for free  The business mileage rate for 2014 is 56 cents per mile. Where to e- file 2012 federal tax return for free You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. Where to e- file 2012 federal tax return for free See Cents-Per-Mile Rule in section 3. Where to e- file 2012 federal tax return for free Qualified parking exclusion and commuter transportation benefit. Where to e- file 2012 federal tax return for free . Where to e- file 2012 federal tax return for free  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Where to e- file 2012 federal tax return for free See Qualified Transportation Benefits in section 2. Where to e- file 2012 federal tax return for free Same-sex Marriage. Where to e- file 2012 federal tax return for free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Where to e- file 2012 federal tax return for free For more information, see Revenue Ruling 2013-17, 2013-38 I. Where to e- file 2012 federal tax return for free R. Where to e- file 2012 federal tax return for free B. Where to e- file 2012 federal tax return for free 201, available at www. Where to e- file 2012 federal tax return for free irs. Where to e- file 2012 federal tax return for free gov/irb/2013-38_IRB/ar07. Where to e- file 2012 federal tax return for free html. Where to e- file 2012 federal tax return for free Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Where to e- file 2012 federal tax return for free Notice 2013-61, 2013-44 I. Where to e- file 2012 federal tax return for free R. Where to e- file 2012 federal tax return for free B. Where to e- file 2012 federal tax return for free 432, is available at www. Where to e- file 2012 federal tax return for free irs. Where to e- file 2012 federal tax return for free gov/irb/2013-44_IRB/ar10. Where to e- file 2012 federal tax return for free html. Where to e- file 2012 federal tax return for free Recent changes to certain rules for cafeteria plans. Where to e- file 2012 federal tax return for free  Notice 2013-71, 2013-47 I. Where to e- file 2012 federal tax return for free R. Where to e- file 2012 federal tax return for free B. Where to e- file 2012 federal tax return for free 532, available at www. Where to e- file 2012 federal tax return for free irs. Where to e- file 2012 federal tax return for free gov/irb/2013-47_IRB/ar10. Where to e- file 2012 federal tax return for free html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. Where to e- file 2012 federal tax return for free See Notice 2013-71 for details on these changes. Where to e- file 2012 federal tax return for free Reminders $2,500 limit on a health flexible spending arrangement (FSA). Where to e- file 2012 federal tax return for free  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Where to e- file 2012 federal tax return for free For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Where to e- file 2012 federal tax return for free For more information, see Cafeteria Plans in section 1. Where to e- file 2012 federal tax return for free Additional Medicare Tax withholding. Where to e- file 2012 federal tax return for free  In addition to withholding Medicare tax at 1. Where to e- file 2012 federal tax return for free 45%, you must withhold a 0. Where to e- file 2012 federal tax return for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Where to e- file 2012 federal tax return for free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Where to e- file 2012 federal tax return for free Additional Medicare Tax is only imposed on the employee. Where to e- file 2012 federal tax return for free There is no employer share of Additional Medicare Tax. Where to e- file 2012 federal tax return for free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Where to e- file 2012 federal tax return for free Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. Where to e- file 2012 federal tax return for free For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. Where to e- file 2012 federal tax return for free For more information on Additional Medicare Tax, visit IRS. Where to e- file 2012 federal tax return for free gov and enter “Additional Medicare Tax” in the search box. Where to e- file 2012 federal tax return for free Photographs of missing children. Where to e- file 2012 federal tax return for free  The IRS is a proud partner with the National Center for Missing and Exploited Children. Where to e- file 2012 federal tax return for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where to e- file 2012 federal tax return for 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. Where to e- file 2012 federal tax return for free Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. Where to e- file 2012 federal tax return for free It contains information for employers on the employment tax treatment of fringe benefits. Where to e- file 2012 federal tax return for free Comments and suggestions. Where to e- file 2012 federal tax return for free   We welcome your comments about this publication and your suggestions for future editions. Where to e- file 2012 federal tax return for free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where to e- file 2012 federal tax return for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to e- file 2012 federal tax return for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to e- file 2012 federal tax return for free   You can also send us comments from www. Where to e- file 2012 federal tax return for free irs. Where to e- file 2012 federal tax return for free gov/formspubs. Where to e- file 2012 federal tax return for free Click on More Information and then click on Comment on Tax Forms and Publications. Where to e- file 2012 federal tax return for 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. Where to e- file 2012 federal tax return for free Prev  Up  Next   Home   More Online Publications