File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File Just State Taxes Online Free

How To File Taxes For Self Employment IncomeWhere To Report State Income Tax On 1040Can I File 2012 Taxes In 2013Tax Form 1040Free 2010 State Tax FilingTaxact2012H&r Block Free State FileAmend State TaxesTurbotax Online 20122012 Tax Form 1040 EzOnline FilingFile 2011 State Taxes Online Free2011 1040 Tax FormFree State Tax E FileIrs.gov Form 1040xFree State And Federal E FileTax TableTaxact 2011 Deluxe Federal Edition DownloadFree State Income Tax ReturnE File Tax Returns1040ez Income Tax FormHow To File 2010 Taxes LateFiling Taxes As A StudentCan I Still File My 2012 Taxes ElectronicallyIrs Forms Amended Tax ReturnFile 2010 State Tax ReturnH&r Block Tax ReturnsI Need Tax Instruction Booklet For 1040ezFiling 1040ez Online Free1040 Ez For 2011File 1040ez OnlineEz Form 2012Senior Tax Stimulus CheckHow Much Does It Cost To Do State Taxes On TurbotaxLate Tax Return2012 Tax Filing Online1040x Online FreeIrs E File 1040 EzFree Federal TaxesFile 2012 Taxes Late Online

File Just State Taxes Online Free

File just state taxes online free 6. File just state taxes online free   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. File just state taxes online free Dual status does not refer to your citizenship; it refers only to your resident status in the United States. File just state taxes online free In determining your U. File just state taxes online free S. File just state taxes online free income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. File just state taxes online free The most common dual-status tax years are the years of arrival and departure. File just state taxes online free See Dual-Status Aliens in chapter 1. File just state taxes online free If you are married and choose to be treated as a U. File just state taxes online free S. File just state taxes online free resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. File just state taxes online free Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. File just state taxes online free Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. File just state taxes online free S. File just state taxes online free Individual Income Tax Return 1040-C U. File just state taxes online free S. File just state taxes online free Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. File just state taxes online free S. File just state taxes online free Estimated Tax for Nonresident Alien Individuals 1040NR U. File just state taxes online free S. File just state taxes online free Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. File just state taxes online free Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. File just state taxes online free If you have not previously established a fiscal tax year, your tax year is the calendar year. File just state taxes online free A calendar year is 12 consecutive months ending on December 31. File just state taxes online free If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. File just state taxes online free S. File just state taxes online free resident for any calendar year, you will be treated as a U. File just state taxes online free S. File just state taxes online free resident for any part of your fiscal year that falls within that calendar year. File just state taxes online free Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. File just state taxes online free Income from sources outside the United States is taxable if you receive it while you are a resident alien. File just state taxes online free The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. File just state taxes online free For the part of the year you are a nonresident alien, you are taxed on income from U. File just state taxes online free S. File just state taxes online free sources and on certain foreign source income treated as effectively connected with a U. File just state taxes online free S. File just state taxes online free trade or business. File just state taxes online free (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. File just state taxes online free ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. File just state taxes online free The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. File just state taxes online free S. File just state taxes online free citizen after receiving it and before the end of the year. File just state taxes online free Income from U. File just state taxes online free S. File just state taxes online free sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. File just state taxes online free Generally, tax treaty provisions apply only to the part of the year you were a nonresident. File just state taxes online free In certain cases, however, treaty provisions may apply while you were a resident alien. File just state taxes online free See chapter 9 for more information. File just state taxes online free When determining what income is taxed in the United States, you must consider exemptions under U. File just state taxes online free S. File just state taxes online free tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. File just state taxes online free For a further discussion of tax treaties, see chapter 9. File just state taxes online free Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. File just state taxes online free 1) Standard deduction. File just state taxes online free   You cannot use the standard deduction allowed on Form 1040. File just state taxes online free However, you can itemize any allowable deductions. File just state taxes online free 2) Exemptions. File just state taxes online free   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. File just state taxes online free 3) Head of household. File just state taxes online free   You cannot use the head of household Tax Table column or Tax Computation Worksheet. File just state taxes online free 4) Joint return. File just state taxes online free   You cannot file a joint return. File just state taxes online free However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. File just state taxes online free 5) Tax rates. File just state taxes online free   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. File just state taxes online free S. File just state taxes online free trade or business. File just state taxes online free You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. File just state taxes online free However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. File just state taxes online free S. File just state taxes online free national. File just state taxes online free  See the instructions for Form 1040NR to see if you qualify. File just state taxes online free    A U. File just state taxes online free S. File just state taxes online free national is an individual who, although not a U. File just state taxes online free S. File just state taxes online free citizen, owes his or her allegiance to the United States. File just state taxes online free U. File just state taxes online free S. File just state taxes online free nationals include American Samoans and Northern Mariana Islanders who chose to become U. File just state taxes online free S. File just state taxes online free nationals instead of U. File just state taxes online free S. File just state taxes online free citizens. File just state taxes online free 6) Tax credits. File just state taxes online free   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. File just state taxes online free S. File just state taxes online free citizen or resident, as discussed in chapter 1. File just state taxes online free Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File just state taxes online free Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. File just state taxes online free The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. File just state taxes online free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File just state taxes online free Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. File just state taxes online free S. File just state taxes online free national, or Student or business apprentice from India. File just state taxes online free For more information, see Exemptions in chapter 5. File just state taxes online free How To Figure Tax When you figure your U. File just state taxes online free S. File just state taxes online free tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. File just state taxes online free Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. File just state taxes online free S. File just state taxes online free citizens and residents. File just state taxes online free Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. File just state taxes online free You cannot take any deductions against this income. File just state taxes online free Social security and railroad retirement benefits. File just state taxes online free   During the part of the year you are a nonresident alien, 85% of any U. File just state taxes online free S. File just state taxes online free social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. File just state taxes online free (See The 30% Tax in chapter 4. File just state taxes online free )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. File just state taxes online free Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. File just state taxes online free If you received U. File just state taxes online free S. File just state taxes online free social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. File just state taxes online free You will not receive separate statements for the benefits received during your periods of U. File just state taxes online free S. File just state taxes online free residence and nonresidence. File just state taxes online free Therefore, it is important for you to keep careful records of these amounts. File just state taxes online free You will need this information to properly complete your return and determine your tax liability. File just state taxes online free If you received railroad retirement benefits while you were a nonresident alien, the U. File just state taxes online free S. File just state taxes online free Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. File just state taxes online free If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. File just state taxes online free Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. File just state taxes online free Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. File just state taxes online free There are certain restrictions that may apply. File just state taxes online free These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. File just state taxes online free Foreign tax credit. File just state taxes online free   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. File just state taxes online free   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. File just state taxes online free For more information, see the Instructions for Form 1116 and Publication 514. File just state taxes online free Child and dependent care credit. File just state taxes online free   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. File just state taxes online free Generally, you must be able to claim an exemption for your dependent. File just state taxes online free   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. File just state taxes online free   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. File just state taxes online free   For more information, get Publication 503 and Form 2441. File just state taxes online free Retirement savings contributions credit. File just state taxes online free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. File just state taxes online free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. File just state taxes online free Use Form 8880 to figure the credit. File just state taxes online free For more information, see Publication 590. File just state taxes online free Child tax credit. File just state taxes online free   You may be able to take this credit if you have a qualifying child. File just state taxes online free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. File just state taxes online free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). File just state taxes online free Is a U. File just state taxes online free S. File just state taxes online free citizen, a U. File just state taxes online free S. File just state taxes online free national, or a resident alien. File just state taxes online free Did not provide over half of his or her own support for 2013. File just state taxes online free Lived with you more than half of 2013. File just state taxes online free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. File just state taxes online free Is claimed as a dependent on your return. File just state taxes online free An adopted child is always treated as your own child. File just state taxes online free An adopted child includes a child lawfully placed with you for legal adoption. File just state taxes online free   See your form instructions for additional details. File just state taxes online free Adoption credit. File just state taxes online free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. File just state taxes online free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. File just state taxes online free To claim the adoption credit, file Form 8839 with the U. File just state taxes online free S. File just state taxes online free income tax return that you file. File just state taxes online free   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. File just state taxes online free S. File just state taxes online free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). File just state taxes online free Payments You can report as payments against your U. File just state taxes online free S. File just state taxes online free income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. File just state taxes online free These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. File just state taxes online free S. File just state taxes online free sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. File just state taxes online free Forms To File The U. File just state taxes online free S. File just state taxes online free income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. File just state taxes online free Resident at end of year. File just state taxes online free   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. File just state taxes online free S. File just state taxes online free resident on the last day of the tax year. File just state taxes online free Write “Dual-Status Return” across the top of the return. File just state taxes online free Attach a statement to your return to show the income for the part of the year you are a nonresident. File just state taxes online free You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. File just state taxes online free Nonresident at end of year. File just state taxes online free   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. File just state taxes online free S. File just state taxes online free resident on the last day of the tax year. File just state taxes online free Write “Dual-Status Return” across the top of the return. File just state taxes online free Attach a statement to your return to show the income for the part of the year you are a resident. File just state taxes online free You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. File just state taxes online free   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. File just state taxes online free For more information, see Expatriation Tax in chapter 4. File just state taxes online free Statement. File just state taxes online free   Any statement must have your name, address, and taxpayer identification number on it. File just state taxes online free You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. File just state taxes online free When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. File just state taxes online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. File just state taxes online free In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. File just state taxes online free If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. File just state taxes online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. File just state taxes online free If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. File just state taxes online free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. File just state taxes online free In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. File just state taxes online free O. File just state taxes online free Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. File just state taxes online free Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Time May be Running Out -- March 31 is an Important Deadline

IRS Health Care Tax Tip 2014-11, March 25, 2014                                                Español

Time May be Running Out – March 31 is an Important Deadline

Health Care Law Considerations for 2014

For most people, the Affordable Care Act has no effect on the 2013 income tax return they are filing in 2014. However, some people may need to make important decisions by the March 31, 2014 deadline for open enrollment. 

Below are five things about the health care law you may need to consider soon.

  • Currently Insured – No Change: If you already insured, you do not need to do anything more than continue your insurance.
  • Uninsured – Enroll by March 31: The open enrollment period to purchase health care coverage through the Health Insurance Marketplace for 2014 runs through March 31, 2014. When you get health insurance through the marketplace, you may be able to get advance payments of the premium tax credit that will immediately help lower your monthly premium. Learn more at HealthCare.gov.
  • Premium Tax Credit To Lower Your Monthly Premium: If you get insurance through the Marketplace, you may be eligible to claim the premium tax credit. You can elect to have advance payments of the tax credit sent directly to your insurer during 2014 so that the monthly premium you pay is lower, or wait to claim the credit when you file your tax return in 2015. If you choose to have advance payments sent to your insurer, you will have to reconcile the payments on your 2014 tax return, which will be filed in 2015. If you’re already receiving advance payments of the credit, you need to do nothing at this time unless you have a change in circumstance like a change in income or family size. Learn More.
  • Change in Circumstances: If you're receiving advance payments of the premium tax credit to help pay for your insurance coverage, you should report life changes, such as income, marital status or family size changes, to the Marketplace. Reporting changes will help to make sure you have the right coverage and are getting the proper amount of advance payments of the premium tax credit.
  • Individual Shared Responsibility Payment: Starting January 2014, you and your family have been required to have health care coverage or have an exemption from coverage.  Most people already have qualifying health care coverage.  These individuals will not need to do anything more than maintain that coverage throughout 2014. If you can afford coverage but decide not to buy it and remain uninsured, you may have to make an individual shared responsibility payment when you file your 2014 tax return in 2015. Learn More.

 

More Information

Find out more tax-related provisions of the health care law at IRS.gov/aca

Find out more about the Health Insurance Marketplace at HealthCare.gov.

To receive copies of IRS tax tips via email, subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

Page Last Reviewed or Updated: 26-Mar-2014

 

The File Just State Taxes Online Free

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