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Federal Ez Tax Form

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Federal Ez Tax Form

Federal ez tax form 3. Federal ez 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. Federal ez 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. Federal ez tax form Figure the environmental tax on Form 6627. Federal ez tax form Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Federal ez 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. Federal ez 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. Federal ez 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. Federal ez tax form 18 and 21). Federal ez tax form The oil spill liability tax rate is $. Federal ez tax form 08 per barrel and generally applies to crude oil received at a U. Federal ez tax form S. Federal ez tax form refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Federal ez tax form The tax also applies to certain uses and the exportation of domestic crude oil. Federal ez tax form Crude oil includes crude oil condensates and natural gasoline. Federal ez tax form Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Federal ez tax form Crude oil. Federal ez tax form   Tax is imposed on crude oil when it is received at a United Sates refinery. Federal ez tax form The operator of the refinery is liable for the tax. Federal ez tax form   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Federal ez 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. Federal ez tax form The user or exporter is liable for the tax. Federal ez tax form Imported petroleum products. Federal ez tax form   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Federal ez 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. Federal ez tax form S. Federal ez tax form refinery. Federal ez tax form   Tax is imposed only once on any imported petroleum product. Federal ez tax form Thus, the operator of a U. Federal ez tax form S. Federal ez 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. Federal ez tax form ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Federal ez tax form Taxable event. Federal ez tax form   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Federal ez tax form The manufacturer or importer is liable for the tax. Federal ez tax form Use of ODCs. Federal ez tax form   You use an ODC if you put it into service in a trade or business or for the production of income. Federal ez 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. Federal ez tax form The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Federal ez tax form   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Federal ez tax form An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Federal ez tax form Generally, tax is imposed when the mixture is created and not on its sale or use. Federal ez tax form However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Federal ez tax form You can revoke this choice only with IRS consent. Federal ez 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. Federal ez tax form Exceptions. Federal ez tax form   The following may be exempt from the tax on ODCs. Federal ez tax form Metered-dose inhalers. Federal ez tax form Recycled ODCs. Federal ez tax form Exported ODCs. Federal ez tax form ODCs used as feedstock. Federal ez tax form Metered-dose inhalers. Federal ez tax form   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Federal ez tax form For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Federal ez tax form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Federal ez tax form 4682-2(d)(5). Federal ez tax form The certificate may be included as part of the sales documentation. Federal ez tax form Keep the certificate with your records. Federal ez tax form Recycled ODCs. Federal ez 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). Federal ez 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). Federal ez tax form   The Montreal Protocol is administered by the United Nations (U. Federal ez tax form N. Federal ez tax form ). Federal ez tax form To determine if a country has signed the Montreal Protocol, contact the U. Federal ez tax form N. Federal ez tax form The website is untreaty. Federal ez tax form un. Federal ez tax form org. Federal ez tax form Exported ODCs. Federal ez tax form   Generally, there is no tax on ODCs sold for export if certain requirements are met. Federal ez tax form For a sale to be nontaxable, you and the purchaser must be registered. Federal ez tax form See Form 637, Application for Registration (for Certain Excise Tax Activities). Federal ez tax form Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Federal ez tax form Keep the certificate with your records. Federal ez tax form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Federal ez tax form 4682-5(d)(3). Federal ez tax form The tax benefit of this exemption is limited. Federal ez tax form For more information, see Regulations section 52. Federal ez tax form 4682-5. Federal ez tax form ODCs used as feedstock. Federal ez tax form   There is no tax on ODCs sold for use or used as a feedstock. Federal ez tax form An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Federal ez 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. Federal ez tax form   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Federal ez tax form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Federal ez tax form 4682-2(d)(2). Federal ez tax form Keep the certificate with your records. Federal ez tax form Credits or refunds. Federal ez 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). Federal ez tax form For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Federal ez tax form Conditions to allowance for ODCs exported. Federal ez 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. Federal ez tax form You must also have the evidence required by the EPA as proof that the ODCs were exported. Federal ez 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. Federal ez tax form The Imported Products Table is listed in Regulations section 52. Federal ez tax form 4682-3(f)(6). Federal ez tax form The tax is based on the weight of the ODCs used in the manufacture of the product. Federal ez tax form Use the following methods to figure the ODC weight. Federal ez tax form The actual (exact) weight of each ODC used as a material in manufacturing the product. Federal ez tax form If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Federal ez 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. Federal ez tax form Taxable event. Federal ez tax form   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Federal ez tax form The importer is liable for the tax. Federal ez tax form Use of imported products. Federal ez 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. Federal ez tax form The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Federal ez tax form Entry as use. Federal ez tax form   The importer may choose to treat the entry of a product into the United States as the use of the product. Federal ez tax form Tax is imposed on the date of entry instead of when the product is sold or used. Federal ez 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. Federal ez tax form Make the choice by checking the box in Part II of Form 6627. Federal ez tax form The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Federal ez tax form You can revoke this choice only with IRS consent. Federal ez tax form Sale of article incorporating imported product. Federal ez 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. Federal ez tax form The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Federal ez tax form The importer has not chosen to treat entry into the United States as use of the product. Federal ez tax form Imported products table. Federal ez 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. Federal ez tax form   Each listing in the table identifies a product by name and includes only products that are described by that name. Federal ez tax form Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Federal ez 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. Federal ez 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. Federal ez tax form   Part II of the table lists electronic items that are not included within any other list in the table. Federal ez tax form An imported product is included in this list only if the product meets one of the following tests. Federal ez 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. Federal ez tax form It contains components described in (1), which account for more than 15% of the cost of the product. Federal ez tax form   These components do not include passive electrical devices, such as resistors and capacitors. Federal ez 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. Federal ez tax form Rules for listing products. Federal ez tax form   Products are listed in the table according to the following rules. Federal ez tax form A product is listed in Part I of the table if it is a mixture containing ODCs. Federal ez 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. Federal ez 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. Federal ez tax form It is not an imported taxable product. Federal ez tax form It would otherwise be included within a list in Part II of the table. Federal ez 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. Federal ez tax form ODC weight. Federal ez 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. Federal ez tax form The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Federal ez tax form Modifying the table. Federal ez tax form   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Federal ez tax form They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Federal ez tax form To request a modification, see Regulations section 52. Federal ez tax form 4682-3(g) for the mailing address and information that must be included in the request. Federal ez 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. Federal ez 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. Federal ez tax form These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Federal ez tax form The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Federal ez tax form You are liable for the floor stocks tax if you hold any of the following on January 1. Federal ez 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. Federal ez 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. Federal ez tax form You must pay this floor stocks tax by June 30 of each year. Federal ez tax form Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Federal ez tax form For the tax rates, see the Form 6627 instructions. Federal ez tax form ODCs not subject to floor stocks tax. Federal ez tax form   The floor stocks tax is not imposed on any of the following ODCs. Federal ez 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. Federal ez 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. Federal ez tax form ODCs that have been reclaimed or recycled. Federal ez tax form ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Federal ez tax form Prev  Up  Next   Home   More Online Publications
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Understanding Your CP211D Notice

We denied your request to extend the time to file your Exempt Organization Return for an additional three months because your Form 8868, Application for Extension of Time To File an Exempt Organization Return, Part II, Line 7 didn’t explain the need for additional time OR establish reasons that prevented you from filing by the extended due date.


What you need to do

  • File your required Exempt Organization Return immediately to limit any late filing penalties. If your Exempt Organization Return is filed after the due date of the return (including any extensions), the return is considered late and subject to late filing penalties.
  • We encourage you to use electronic filing – the fastest and easiest way to file.

You may want to

  • Visit www.irs.gov/Charities-&-Non-Profits to learn about approved e-File providers, what types of returns can be filed electronically, and whether you are required to file electronically.

Answers to Common Questions

Q. Where can I go for more information about tax-exempt organizations?

A. For more information on Employee Benefit Plans, see Tax Information for Charities & Other Non-Profits.

Q. Can I get help over the phone?

A. If you have questions and/or need help, you can call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.


Tips for next year

Be sure to sign and mail your Form 8868 with a reason you need an extension on or before the due date of your return.

Page Last Reviewed or Updated: 24-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal Ez Tax Form

Federal ez tax form Index A Additional Child Tax Credit How to claim the additional child tax credit, Additional Child Tax Credit Assistance (see Tax help) C Child Tax Credit Qualifying child, Child Tax Credit Claiming the Credit, Claiming the Credit E Earned Income, Earned Income F Free tax services, Free help with your tax return. Federal ez tax form H Help (see Tax help) L Limits on the Credit AGI, Limits on the Credit Modified AGI, Limits on the Credit P Publications (see Tax help) Q Qualifying Child Adopted child, Qualifying Child Exceptions to time lived with you, Qualifying Child Qualifying child of more than one person, Qualifying Child T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications