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Can I File 2011 Tax Return Online

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Can I File 2011 Tax Return Online

Can i file 2011 tax return online 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. Can i file 2011 tax return online  The Affordable Care Act (the “Act”) (Public Law 111-148, amended by Public Law 111-152) imposes a 2. Can i file 2011 tax return online 3% (. Can i file 2011 tax return online 023) excise tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device. Can i file 2011 tax return online The tax applies to sales of taxable medical devices after December 31, 2012. Can i file 2011 tax return online See Taxable Medical Devices in chapter 5, later. Can i file 2011 tax return online Tax on seasonal flu vaccines. Can i file 2011 tax return online  Sales of all vaccines against seasonal influenza are now subject to the section 4131 excise tax at the existing rate of $. Can i file 2011 tax return online 75 per dose of taxable vaccine. Can i file 2011 tax return online Previously, only trivalent influenza vaccines were subject to this tax. Can i file 2011 tax return online See Vaccines in chapter 5, later. Can i file 2011 tax return online Patient-centered outcomes research fee. Can i file 2011 tax return online  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. Can i file 2011 tax return online 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. Can i file 2011 tax return online The fee applies to policy or plan years ending on or after October 1, 2012. Can i file 2011 tax return online See chapter 11, later. Can i file 2011 tax return online Extension of fuel tax credits. Can i file 2011 tax return online  The following section 6426 credits, previously expired on December 31, 2011, are retroactively extended. Can i file 2011 tax return online Biodiesel or renewable diesel mixture credit. Can i file 2011 tax return online Alternative fuel credit. Can i file 2011 tax return online Alternative fuel mixture credit. Can i file 2011 tax return online See Notice 2013–26 (fuel tax credits) on page 984 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2013–18 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb13-18. Can i file 2011 tax return online pdf; also see chapter 2, later. Can i file 2011 tax return online Alternative fuel mixture credit can be claimed on Schedule C (Form 720) only. Can i file 2011 tax return online  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. Can i file 2011 tax return online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit in chapter 2, later. Can i file 2011 tax return online Expiration of alcohol fuel mixture credit. Can i file 2011 tax return online  The section 6426 alcohol fuel mixture credit expired after December 31, 2011. Can i file 2011 tax return online Expiration of alcohol fuels credits. Can i file 2011 tax return online  The section 40 alcohol, alcohol mixture, and small ethanol producer credits expired after December 31, 2011. Can i file 2011 tax return online Second generation biofuel producer credit and excise tax. Can i file 2011 tax return online  The section 40 cellulosic biofuel producer credit was retroactively extended to include fuel sold or used through January 2, 2013. Can i file 2011 tax return online After January 2, 2013, cellulosic biofuel is renamed second generation biofuel, which adds algae-based fuel. Can i file 2011 tax return online The second generation biofuel producer credit is for fuel sold or used after January 2, 2013, and before January 1, 2014. Can i file 2011 tax return online 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. Can i file 2011 tax return online Report the tax on Form 720. Can i file 2011 tax return online See Cellulosic or Second Generation Biofuel Not Used as Fuel, later; also see Form 6478, Biofuel Producer Credit, for more information. Can i file 2011 tax return online Extension of section 40A biodiesel fuels credit. Can i file 2011 tax return online  The biodiesel fuels credit, previously expired on December 31, 2011, is retroactively extended. Can i file 2011 tax return online Future developments. Can i file 2011 tax return online  The IRS has created a page on IRS. Can i file 2011 tax return online gov that includes information about Publication 510 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub510. Can i file 2011 tax return online Information about any future developments will be posted on that page. Can i file 2011 tax return online Reminders Publication 510 updates. Can i file 2011 tax return online  Publication 510 is not updated annually. Can i file 2011 tax return online Instead, it will be updated only when there are major changes in the tax law. Can i file 2011 tax return online Use of international air travel facilities. Can i file 2011 tax return online  Generally, the tax on the use of international air travel facilities increases annually. Can i file 2011 tax return online See the Instructions for Form 720 for the tax rate. Can i file 2011 tax return online For more information, see Air Transportation Taxes in chapter 4. Can i file 2011 tax return online Aviation fuels for use in foreign trade. Can i file 2011 tax return online  Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax. Can i file 2011 tax return online Arrow shafts, tax rate. Can i file 2011 tax return online  Generally, the tax on arrow shafts increases annually. Can i file 2011 tax return online See Form 720 for the tax rate. Can i file 2011 tax return online Disregarded entities and qualified subchapter S subsidiaries. Can i file 2011 tax return online  Qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. Can i file 2011 tax return online QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. Can i file 2011 tax return online 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). Can i file 2011 tax return online These actions cannot take place under the owner's taxpayer identification number (TIN). Can i file 2011 tax return online Some QSubs and disregarded entities may already have an EIN. Can i file 2011 tax return online However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Can i file 2011 tax return online 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). Can i file 2011 tax return online For more information on these regulations, see Treasury Decision (T. Can i file 2011 tax return online D. Can i file 2011 tax return online ) 9356, T. Can i file 2011 tax return online D. Can i file 2011 tax return online 9462, and T. Can i file 2011 tax return online D. Can i file 2011 tax return online 9596. Can i file 2011 tax return online You can find T. Can i file 2011 tax return online D. Can i file 2011 tax return online 9356 on page 675 of Internal Revenue Bulletin (I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online ) 2007-39 at  www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb07-39. Can i file 2011 tax return online pdf;  T. Can i file 2011 tax return online D. Can i file 2011 tax return online 9462 on page 504 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2009-42 at  www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb09-42. Can i file 2011 tax return online pdf;  and T. Can i file 2011 tax return online D. Can i file 2011 tax return online 9596 on page 84 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2012-30 at  www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb12-30. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Registration for certain activities. Can i file 2011 tax return online  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. Can i file 2011 tax return online See the instructions for Form 637 for the list of activities for which you must register. Can i file 2011 tax return online Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Can i file 2011 tax return online Each business unit that has, or is required to have, a separate employer identification number must be registered. Can i file 2011 tax return online To apply for registration, complete Form 637 and provide the information requested in its instructions. Can i file 2011 tax return online 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. Can i file 2011 tax return online A copy of Form 637 is not a Letter of Registration. Can i file 2011 tax return online Photographs of missing children. Can i file 2011 tax return online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can i file 2011 tax return online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can i file 2011 tax return online 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. Can i file 2011 tax return online Introduction This publication covers the excise taxes for which you may be liable and which are reported on Form 720 and other forms. Can i file 2011 tax return online It also covers fuel tax credits and refunds. Can i file 2011 tax return online 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. Can i file 2011 tax return online Comments and suggestions. Can i file 2011 tax return online   We welcome your comments about this publication and your suggestions for future editions. Can i file 2011 tax return online   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. Can i file 2011 tax return online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can i file 2011 tax return online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can i file 2011 tax return online   You can email us at taxforms@irs. Can i file 2011 tax return online gov. Can i file 2011 tax return online Please put “Publications Comment” on the subject line. Can i file 2011 tax return online You can also send us comments from www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/Forms-&-Pubs/More-Information/ and select “Comment on Tax Forms and Publications”. Can i file 2011 tax return online   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. Can i file 2011 tax return online 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. Can i file 2011 tax return online Guidance    You can find Notice 2005-4 (fuel tax guidance) on page 289 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2005-2 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb05-02. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Notice 2005-62 (biodiesel and aviation-grade kerosene) on page 443 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2005-35 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb05-35. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Notice 2005-80 (LUST, kerosene, claims by credit card issuers, and mechanical dye injection) on page 953 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2005-46 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb05-46. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Notice 2006-92 (alternative fuels and alternative fuel mixtures) on page 774 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2006-43 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb06-43. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Notice 2008-110 (biodiesel and cellulosic biofuel) on page 1298 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2008-51 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb08-51. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Notice 2010-68 (Alaska dyed diesel exemption) on page 576 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2010-44 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb10-44. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Notice 2012-27 (fractional aircraft ownership programs fuel surtax) on page 849 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2012-17 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb12-17. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Notice 2013-26 (fuel tax credits) on page 984 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2013-18 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb13-18. Can i file 2011 tax return online pdf. Can i file 2011 tax return online T. Can i file 2011 tax return online D. Can i file 2011 tax return online 9604 and Notice 2012–77 (medical device tax) on pages 730 and 781, respectively, of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2012-52 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb12-52. Can i file 2011 tax return online pdf. Can i file 2011 tax return online T. Can i file 2011 tax return online D. Can i file 2011 tax return online 9602 (patient-centered outcomes research fee) on page 746 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2012-52 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb12-52. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Revenue Procedure 2012-41 (inflation adjustments) on page 539 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2012-45 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb12-45. Can i file 2011 tax return online pdf. Can i file 2011 tax return online T. Can i file 2011 tax return online D. Can i file 2011 tax return online 9621 (indoor tanning services tax) on page 49 of I. Can i file 2011 tax return online R. Can i file 2011 tax return online B. Can i file 2011 tax return online 2013-28 at www. Can i file 2011 tax return online irs. Can i file 2011 tax return online gov/pub/irs-irbs/irb13-28. Can i file 2011 tax return online pdf. Can i file 2011 tax return online Excise Taxes Not Covered In addition to the taxes discussed in this publication, you may have to report certain other excise taxes. Can i file 2011 tax return online For tax forms relating to alcohol, firearms, and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www. Can i file 2011 tax return online ttb. Can i file 2011 tax return online gov. Can i file 2011 tax return online Heavy highway vehicle use tax. Can i file 2011 tax return online   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. Can i file 2011 tax return online The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Can i file 2011 tax return online Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax. Can i file 2011 tax return online Note. Can i file 2011 tax return online A Spanish version (Formulario 2290(SP)) is also available. Can i file 2011 tax return online See How To Get Tax Help in chapter 17. Can i file 2011 tax return online Registration of vehicles. Can i file 2011 tax return online   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. Can i file 2011 tax return online Generally, a copy of Schedule 1 (Form 2290) is stamped by the IRS and returned to you as proof of payment. Can i file 2011 tax return online    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. Can i file 2011 tax return online The hours of service are 8:00 a. Can i file 2011 tax return online m. Can i file 2011 tax return online to 6:00 p. Can i file 2011 tax return online m. Can i file 2011 tax return online Eastern time. Can i file 2011 tax return online Wagering tax and occupational tax. Can i file 2011 tax return online   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. Can i file 2011 tax return online Prev  Up  Next   Home   More Online Publications
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Understanding Your CP297C Notice

We levied you for unpaid taxes. You have the right to a Collection Due
Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Make a payment plan if you can’t pay the full amount you owe.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Request a Collection Due Process hearing.

Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

How can I request a Collection Due Process hearing?
Complete and send us a Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why didn't you tell me about my rights before you levied me?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them here.


Tips for next year

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 how to file electronically.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP297C, Page 1

Notice CP297C, Page 2

Notice CP297C, Page 3

Notice CP297C, Page 4

Notice CP297C, Page 5

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 27-Jan-2014

The Can I File 2011 Tax Return Online

Can i file 2011 tax return online 3. Can i file 2011 tax return online   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. Can i file 2011 tax return online 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. Can i file 2011 tax return online Figure the environmental tax on Form 6627. Can i file 2011 tax return online Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Can i file 2011 tax return online 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. Can i file 2011 tax return online No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Can i file 2011 tax return online 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. Can i file 2011 tax return online 18 and 21). Can i file 2011 tax return online The oil spill liability tax rate is $. Can i file 2011 tax return online 08 per barrel and generally applies to crude oil received at a U. Can i file 2011 tax return online S. Can i file 2011 tax return online refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Can i file 2011 tax return online The tax also applies to certain uses and the exportation of domestic crude oil. Can i file 2011 tax return online Crude oil includes crude oil condensates and natural gasoline. Can i file 2011 tax return online Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Can i file 2011 tax return online Crude oil. Can i file 2011 tax return online   Tax is imposed on crude oil when it is received at a United Sates refinery. Can i file 2011 tax return online The operator of the refinery is liable for the tax. Can i file 2011 tax return online   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Can i file 2011 tax return online However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Can i file 2011 tax return online The user or exporter is liable for the tax. Can i file 2011 tax return online Imported petroleum products. Can i file 2011 tax return online   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Can i file 2011 tax return online 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. Can i file 2011 tax return online S. Can i file 2011 tax return online refinery. Can i file 2011 tax return online   Tax is imposed only once on any imported petroleum product. Can i file 2011 tax return online Thus, the operator of a U. Can i file 2011 tax return online S. Can i file 2011 tax return online 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. Can i file 2011 tax return online ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Can i file 2011 tax return online Taxable event. Can i file 2011 tax return online   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Can i file 2011 tax return online The manufacturer or importer is liable for the tax. Can i file 2011 tax return online Use of ODCs. Can i file 2011 tax return online   You use an ODC if you put it into service in a trade or business or for the production of income. Can i file 2011 tax return online 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. Can i file 2011 tax return online The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Can i file 2011 tax return online   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Can i file 2011 tax return online An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Can i file 2011 tax return online Generally, tax is imposed when the mixture is created and not on its sale or use. Can i file 2011 tax return online However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Can i file 2011 tax return online You can revoke this choice only with IRS consent. Can i file 2011 tax return online   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. Can i file 2011 tax return online Exceptions. Can i file 2011 tax return online   The following may be exempt from the tax on ODCs. Can i file 2011 tax return online Metered-dose inhalers. Can i file 2011 tax return online Recycled ODCs. Can i file 2011 tax return online Exported ODCs. Can i file 2011 tax return online ODCs used as feedstock. Can i file 2011 tax return online Metered-dose inhalers. Can i file 2011 tax return online   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Can i file 2011 tax return online For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Can i file 2011 tax return online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Can i file 2011 tax return online 4682-2(d)(5). Can i file 2011 tax return online The certificate may be included as part of the sales documentation. Can i file 2011 tax return online Keep the certificate with your records. Can i file 2011 tax return online Recycled ODCs. Can i file 2011 tax return online   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). Can i file 2011 tax return online 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). Can i file 2011 tax return online   The Montreal Protocol is administered by the United Nations (U. Can i file 2011 tax return online N. Can i file 2011 tax return online ). Can i file 2011 tax return online To determine if a country has signed the Montreal Protocol, contact the U. Can i file 2011 tax return online N. Can i file 2011 tax return online The website is untreaty. Can i file 2011 tax return online un. Can i file 2011 tax return online org. Can i file 2011 tax return online Exported ODCs. Can i file 2011 tax return online   Generally, there is no tax on ODCs sold for export if certain requirements are met. Can i file 2011 tax return online For a sale to be nontaxable, you and the purchaser must be registered. Can i file 2011 tax return online See Form 637, Application for Registration (for Certain Excise Tax Activities). Can i file 2011 tax return online Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Can i file 2011 tax return online Keep the certificate with your records. Can i file 2011 tax return online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Can i file 2011 tax return online 4682-5(d)(3). Can i file 2011 tax return online The tax benefit of this exemption is limited. Can i file 2011 tax return online For more information, see Regulations section 52. Can i file 2011 tax return online 4682-5. Can i file 2011 tax return online ODCs used as feedstock. Can i file 2011 tax return online   There is no tax on ODCs sold for use or used as a feedstock. Can i file 2011 tax return online An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Can i file 2011 tax return online 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. Can i file 2011 tax return online   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Can i file 2011 tax return online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Can i file 2011 tax return online 4682-2(d)(2). Can i file 2011 tax return online Keep the certificate with your records. Can i file 2011 tax return online Credits or refunds. Can i file 2011 tax return online   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). Can i file 2011 tax return online For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Can i file 2011 tax return online Conditions to allowance for ODCs exported. Can i file 2011 tax return online   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. Can i file 2011 tax return online You must also have the evidence required by the EPA as proof that the ODCs were exported. Can i file 2011 tax return online 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. Can i file 2011 tax return online The Imported Products Table is listed in Regulations section 52. Can i file 2011 tax return online 4682-3(f)(6). Can i file 2011 tax return online The tax is based on the weight of the ODCs used in the manufacture of the product. Can i file 2011 tax return online Use the following methods to figure the ODC weight. Can i file 2011 tax return online The actual (exact) weight of each ODC used as a material in manufacturing the product. Can i file 2011 tax return online If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Can i file 2011 tax return online 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. Can i file 2011 tax return online Taxable event. Can i file 2011 tax return online   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Can i file 2011 tax return online The importer is liable for the tax. Can i file 2011 tax return online Use of imported products. Can i file 2011 tax return online   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. Can i file 2011 tax return online The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Can i file 2011 tax return online Entry as use. Can i file 2011 tax return online   The importer may choose to treat the entry of a product into the United States as the use of the product. Can i file 2011 tax return online Tax is imposed on the date of entry instead of when the product is sold or used. Can i file 2011 tax return online The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Can i file 2011 tax return online Make the choice by checking the box in Part II of Form 6627. Can i file 2011 tax return online The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Can i file 2011 tax return online You can revoke this choice only with IRS consent. Can i file 2011 tax return online Sale of article incorporating imported product. Can i file 2011 tax return online   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. Can i file 2011 tax return online The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Can i file 2011 tax return online The importer has not chosen to treat entry into the United States as use of the product. Can i file 2011 tax return online Imported products table. Can i file 2011 tax return online   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. Can i file 2011 tax return online   Each listing in the table identifies a product by name and includes only products that are described by that name. Can i file 2011 tax return online Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Can i file 2011 tax return online 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. Can i file 2011 tax return online 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. Can i file 2011 tax return online   Part II of the table lists electronic items that are not included within any other list in the table. Can i file 2011 tax return online An imported product is included in this list only if the product meets one of the following tests. Can i file 2011 tax return online It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Can i file 2011 tax return online It contains components described in (1), which account for more than 15% of the cost of the product. Can i file 2011 tax return online   These components do not include passive electrical devices, such as resistors and capacitors. Can i file 2011 tax return online 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. Can i file 2011 tax return online Rules for listing products. Can i file 2011 tax return online   Products are listed in the table according to the following rules. Can i file 2011 tax return online A product is listed in Part I of the table if it is a mixture containing ODCs. Can i file 2011 tax return online 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. Can i file 2011 tax return online A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Can i file 2011 tax return online It is not an imported taxable product. Can i file 2011 tax return online It would otherwise be included within a list in Part II of the table. Can i file 2011 tax return online   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. Can i file 2011 tax return online ODC weight. Can i file 2011 tax return online   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. Can i file 2011 tax return online The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Can i file 2011 tax return online Modifying the table. Can i file 2011 tax return online   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Can i file 2011 tax return online They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Can i file 2011 tax return online To request a modification, see Regulations section 52. Can i file 2011 tax return online 4682-3(g) for the mailing address and information that must be included in the request. Can i file 2011 tax return online 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. Can i file 2011 tax return online The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Can i file 2011 tax return online These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Can i file 2011 tax return online The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Can i file 2011 tax return online You are liable for the floor stocks tax if you hold any of the following on January 1. Can i file 2011 tax return online 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. Can i file 2011 tax return online 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. Can i file 2011 tax return online You must pay this floor stocks tax by June 30 of each year. Can i file 2011 tax return online Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Can i file 2011 tax return online For the tax rates, see the Form 6627 instructions. Can i file 2011 tax return online ODCs not subject to floor stocks tax. Can i file 2011 tax return online   The floor stocks tax is not imposed on any of the following ODCs. Can i file 2011 tax return online 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. Can i file 2011 tax return online ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Can i file 2011 tax return online ODCs that have been reclaimed or recycled. Can i file 2011 tax return online ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Can i file 2011 tax return online Prev  Up  Next   Home   More Online Publications