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In addition to the taxes discussed in this publication, you may have to use other forms to report certain other excise taxes.
These forms and taxes are as follows.
Bureau of Alcohol, Tobacco, and Firearms (ATF).
If you
need forms or information about the ATF forms, write to or call:
Tax Processing Center
Special Occupational Tax
P.O. Box 145433
Cincinnati, OH 45250-5433
(513) 684-2979 or 1-800-937-8864
National Revenue Center
Excise Tax
550 Main Street
Cincinnati, OH 45250-3263
(513) 684-3334 or 1-800-398-2282
You report the federal excise tax on the use of certain trucks, truck tractors, and buses on public highways on Form 2290. The tax applies to highway motor vehicles with taxable gross weights of 55,000 pounds or more. Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax.
A public highway is any road in the United States that is not a private roadway. This includes federal, state, county, and city roads. Canadian and Mexican heavy vehicles operated on U.S. highways may be liable for this tax. For more information, get the instructions for Form 2290.
Registration of vehicles. Generally, you must prove that you paid your federal highway use tax before registering your taxable vehicle with your state motor vehicle department. Generally, a copy of Schedule 1 of Form 2290, stamped after payment and returned to you by the IRS, is acceptable proof of payment.
A number of excise taxes apply to alcoholic beverages, tobacco products, and firearms. If you produce, sell, or import guns, tobacco, or alcoholic products, or if you manufacture equipment for their production, you may be liable for one or more excise taxes. Use Form 5630.5 (Alcohol, Tobacco) or Form 5630.7 (Firearms), Special Tax Registration and Return, to register your place of business and pay an annual tax. The businesses covered by Form 5630.5 include:
The businesses covered by Form 5630.7 include manufacturers, importers, and dealers in firearms (National Firearms Act).
Use ATF Form 5300.26, Federal Firearms and Ammunition Excise Tax Return, to determine your firearms excise tax liability. Mail all domestic firearms excise tax returns to the special purpose post office box (lockbox) as indicated on the return form. File returns for Puerto Rico and Virgin Islands with the Chief, Puerto Rico Operations, Alcohol, Tobacco, and Firearms.
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