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1040 Income Tax Form

File An Extension For 2012 Taxes1040ez GovEfile Tax ReturnFile 2011 Tax Return Late2012 Tax ReturnsAmending My 2010 Tax Return1040x Fillable Form10 Ez Form2011 Taxes EfileFederal Income Tax Amendment FormTax Act 2011 LoginFile A 1040x Online2012 Tax Filing OnlineI Need To File My 2009 Tax ReturnTaxact 2010 Free Version2012 Amended Tax Return1040ezform2012 Irs 1040ez InstructionsFree State Income Tax Filing OnlineRi 1040nrFiling State Income Taxes2011 10402010 Tax Form 1040Federal Tax Forms 2012 1040How To File An Ammended ReturnIrs Free File 2011Efile FreeMilitary H & R BlockFree Online TaxTurbo Tax File 2012Hr Block 2011 TaxesH And R Block Free Tax Return2011 Federal Income Tax Forms2013 State Income Tax FormsFree State And Federal Tax Efile1040ez Free FileH R Block Taxes2005 Tax ReturnH & R Block Free Tax1040x Amended

1040 Income Tax Form

1040 income tax form Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. 1040 income tax form Ordering forms and publications. 1040 income tax form Useful Items - You may want to see: Reminder Photographs of missing children. 1040 income tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 income tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 income tax form 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. 1040 income tax form Introduction This publication provides supplemental federal income tax information for partnerships and partners. 1040 income tax form It supplements the information provided in the Instructions for Form 1065, U. 1040 income tax form S. 1040 income tax form Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). 1040 income tax form Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. 1040 income tax form Partners must include partnership items on their tax returns. 1040 income tax form For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. 1040 income tax form Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. 1040 income tax form Certain partnerships must have a tax matters partner (TMP) who is also a general partner. 1040 income tax form For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. 1040 income tax form 6231(a)(7)-1 of the regulations. 1040 income tax form Many rules in this publication do not apply to partnerships that file Form 1065-B, U. 1040 income tax form S. 1040 income tax form Return of Income for Electing Large Partnerships. 1040 income tax form For the rules that apply to these partnerships, see the instructions for Form 1065-B. 1040 income tax form However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. 1040 income tax form Withholding on foreign partner or firm. 1040 income tax form   If a partnership acquires a U. 1040 income tax form S. 1040 income tax form real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). 1040 income tax form If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. 1040 income tax form A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. 1040 income tax form S. 1040 income tax form trade or business. 1040 income tax form A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. 1040 income tax form   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 1040 income tax form Comments and suggestions. 1040 income tax form   We welcome your comments about this publication and your suggestions for future editions. 1040 income tax form   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. 1040 income tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 income tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 income tax form    You can send us comments from www. 1040 income tax form irs. 1040 income tax form gov/formspubs. 1040 income tax form Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040 income tax form ”   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. 1040 income tax form Tax questions. 1040 income tax form   If you have a tax question, check the information available at IRS. 1040 income tax form gov or call 1-800-829-4933. 1040 income tax form We cannot answer tax questions at the address listed above. 1040 income tax form Ordering forms and publications. 1040 income tax form    Visit www. 1040 income tax form irs. 1040 income tax form gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. 1040 income tax form Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040 income tax form Prev  Up  Next   Home   More Online Publications
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Understanding your CP59 Notice

We sent you this notice because we have no record that you filed your prior personal tax return or returns.


What you need to do

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Tips for next year

File your return on time.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

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Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

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Page Last Reviewed or Updated: 04-Mar-2014

The 1040 Income Tax Form

1040 income tax form 3. 1040 income tax form   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. 1040 income tax form In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. 1040 income tax form Figure the environmental tax on Form 6627. 1040 income tax form Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. 1040 income tax form For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. 1040 income tax form No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. 1040 income tax form Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. 1040 income tax form 18 and 21). 1040 income tax form The oil spill liability tax rate is $. 1040 income tax form 08 per barrel and generally applies to crude oil received at a U. 1040 income tax form S. 1040 income tax form refinery and to petroleum products entered into the United States for consumption, use, or warehousing. 1040 income tax form The tax also applies to certain uses and the exportation of domestic crude oil. 1040 income tax form Crude oil includes crude oil condensates and natural gasoline. 1040 income tax form Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. 1040 income tax form Crude oil. 1040 income tax form   Tax is imposed on crude oil when it is received at a United Sates refinery. 1040 income tax form The operator of the refinery is liable for the tax. 1040 income tax form   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. 1040 income tax form However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. 1040 income tax form The user or exporter is liable for the tax. 1040 income tax form Imported petroleum products. 1040 income tax form   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. 1040 income tax form The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. 1040 income tax form S. 1040 income tax form refinery. 1040 income tax form   Tax is imposed only once on any imported petroleum product. 1040 income tax form Thus, the operator of a U. 1040 income tax form S. 1040 income tax form refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. 1040 income tax form ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. 1040 income tax form Taxable event. 1040 income tax form   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. 1040 income tax form The manufacturer or importer is liable for the tax. 1040 income tax form Use of ODCs. 1040 income tax form   You use an ODC if you put it into service in a trade or business or for the production of income. 1040 income tax form Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. 1040 income tax form The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. 1040 income tax form   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. 1040 income tax form An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. 1040 income tax form Generally, tax is imposed when the mixture is created and not on its sale or use. 1040 income tax form However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. 1040 income tax form You can revoke this choice only with IRS consent. 1040 income tax form   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. 1040 income tax form Exceptions. 1040 income tax form   The following may be exempt from the tax on ODCs. 1040 income tax form Metered-dose inhalers. 1040 income tax form Recycled ODCs. 1040 income tax form Exported ODCs. 1040 income tax form ODCs used as feedstock. 1040 income tax form Metered-dose inhalers. 1040 income tax form   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. 1040 income tax form For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 income tax form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 income tax form 4682-2(d)(5). 1040 income tax form The certificate may be included as part of the sales documentation. 1040 income tax form Keep the certificate with your records. 1040 income tax form Recycled ODCs. 1040 income tax form   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). 1040 income tax form There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). 1040 income tax form   The Montreal Protocol is administered by the United Nations (U. 1040 income tax form N. 1040 income tax form ). 1040 income tax form To determine if a country has signed the Montreal Protocol, contact the U. 1040 income tax form N. 1040 income tax form The website is untreaty. 1040 income tax form un. 1040 income tax form org. 1040 income tax form Exported ODCs. 1040 income tax form   Generally, there is no tax on ODCs sold for export if certain requirements are met. 1040 income tax form For a sale to be nontaxable, you and the purchaser must be registered. 1040 income tax form See Form 637, Application for Registration (for Certain Excise Tax Activities). 1040 income tax form Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 income tax form Keep the certificate with your records. 1040 income tax form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 income tax form 4682-5(d)(3). 1040 income tax form The tax benefit of this exemption is limited. 1040 income tax form For more information, see Regulations section 52. 1040 income tax form 4682-5. 1040 income tax form ODCs used as feedstock. 1040 income tax form   There is no tax on ODCs sold for use or used as a feedstock. 1040 income tax form An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. 1040 income tax form The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. 1040 income tax form   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 income tax form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 income tax form 4682-2(d)(2). 1040 income tax form Keep the certificate with your records. 1040 income tax form Credits or refunds. 1040 income tax form   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). 1040 income tax form For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). 1040 income tax form Conditions to allowance for ODCs exported. 1040 income tax form   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. 1040 income tax form You must also have the evidence required by the EPA as proof that the ODCs were exported. 1040 income tax form Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. 1040 income tax form The Imported Products Table is listed in Regulations section 52. 1040 income tax form 4682-3(f)(6). 1040 income tax form The tax is based on the weight of the ODCs used in the manufacture of the product. 1040 income tax form Use the following methods to figure the ODC weight. 1040 income tax form The actual (exact) weight of each ODC used as a material in manufacturing the product. 1040 income tax form If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. 1040 income tax form However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. 1040 income tax form Taxable event. 1040 income tax form   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. 1040 income tax form The importer is liable for the tax. 1040 income tax form Use of imported products. 1040 income tax form   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. 1040 income tax form The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. 1040 income tax form Entry as use. 1040 income tax form   The importer may choose to treat the entry of a product into the United States as the use of the product. 1040 income tax form Tax is imposed on the date of entry instead of when the product is sold or used. 1040 income tax form The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. 1040 income tax form Make the choice by checking the box in Part II of Form 6627. 1040 income tax form The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. 1040 income tax form You can revoke this choice only with IRS consent. 1040 income tax form Sale of article incorporating imported product. 1040 income tax form   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. 1040 income tax form The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. 1040 income tax form The importer has not chosen to treat entry into the United States as use of the product. 1040 income tax form Imported products table. 1040 income tax form   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. 1040 income tax form   Each listing in the table identifies a product by name and includes only products that are described by that name. 1040 income tax form Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. 1040 income tax form In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. 1040 income tax form A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. 1040 income tax form   Part II of the table lists electronic items that are not included within any other list in the table. 1040 income tax form An imported product is included in this list only if the product meets one of the following tests. 1040 income tax form It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. 1040 income tax form It contains components described in (1), which account for more than 15% of the cost of the product. 1040 income tax form   These components do not include passive electrical devices, such as resistors and capacitors. 1040 income tax form Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. 1040 income tax form Rules for listing products. 1040 income tax form   Products are listed in the table according to the following rules. 1040 income tax form A product is listed in Part I of the table if it is a mixture containing ODCs. 1040 income tax form A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. 1040 income tax form A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. 1040 income tax form It is not an imported taxable product. 1040 income tax form It would otherwise be included within a list in Part II of the table. 1040 income tax form   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. 1040 income tax form ODC weight. 1040 income tax form   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. 1040 income tax form The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. 1040 income tax form Modifying the table. 1040 income tax form   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. 1040 income tax form They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. 1040 income tax form To request a modification, see Regulations section 52. 1040 income tax form 4682-3(g) for the mailing address and information that must be included in the request. 1040 income tax form Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. 1040 income tax form The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. 1040 income tax form These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. 1040 income tax form The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. 1040 income tax form You are liable for the floor stocks tax if you hold any of the following on January 1. 1040 income tax form At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. 1040 income tax form If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. 1040 income tax form You must pay this floor stocks tax by June 30 of each year. 1040 income tax form Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. 1040 income tax form For the tax rates, see the Form 6627 instructions. 1040 income tax form ODCs not subject to floor stocks tax. 1040 income tax form   The floor stocks tax is not imposed on any of the following ODCs. 1040 income tax form ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. 1040 income tax form ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. 1040 income tax form ODCs that have been reclaimed or recycled. 1040 income tax form ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. 1040 income tax form Prev  Up  Next   Home   More Online Publications