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

Filing 2012 Taxes Online

Form 1040x 2008State Return Tax Form 2013How Do I Amend My 2013 Tax ReturnIrs2010 Turbotax DownloadCan I Amend My 2008 Tax ReturnFiling 1040ez FormAmending A Tax ReturnWhere Can I File 2012 Taxes Online FreeFree State TaxNeed To File State Taxes OnlyFile An Amended ReturnEfileOnlinetaxes Hrblock Com2006 Tax FormsFree Taxes 2012Can You File An Amended Tax Return OnlineIncome Tax Forms For 2012Turbotax State Efile Coupon2012 Turbotax FreeFree TaxesIrs Tax Forms 20092009 Amended Tax Return1040ez Tax Form 20102012 Income Tax Filing2011 Tax Act Deluxe Unlock CodeIrs Free Tax Preparation OnlineOnline Tax SoftwareIrs Gov FreefileAmend A 2013 Tax ReturnIrs 1040ez InstructionsIncome Tax ReturnIrs 1040ez 2013 Form And InstructionsPa Ez FormWhere Can I Do My Taxes For Free OnlineFile Income Taxes OnlineComplete Tax Free FileFree Military TaxesFederal Income Tax Forms 1040ezFree Federal And State Tax Returns

Filing 2012 Taxes Online

Filing 2012 taxes online 3. Filing 2012 taxes 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. Filing 2012 taxes 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. Filing 2012 taxes online Figure the environmental tax on Form 6627. Filing 2012 taxes online Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Filing 2012 taxes 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. Filing 2012 taxes online No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Filing 2012 taxes 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. Filing 2012 taxes online 18 and 21). Filing 2012 taxes online The oil spill liability tax rate is $. Filing 2012 taxes online 08 per barrel and generally applies to crude oil received at a U. Filing 2012 taxes online S. Filing 2012 taxes online refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Filing 2012 taxes online The tax also applies to certain uses and the exportation of domestic crude oil. Filing 2012 taxes online Crude oil includes crude oil condensates and natural gasoline. Filing 2012 taxes online Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Filing 2012 taxes online Crude oil. Filing 2012 taxes online   Tax is imposed on crude oil when it is received at a United Sates refinery. Filing 2012 taxes online The operator of the refinery is liable for the tax. Filing 2012 taxes online   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Filing 2012 taxes 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. Filing 2012 taxes online The user or exporter is liable for the tax. Filing 2012 taxes online Imported petroleum products. Filing 2012 taxes online   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Filing 2012 taxes 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. Filing 2012 taxes online S. Filing 2012 taxes online refinery. Filing 2012 taxes online   Tax is imposed only once on any imported petroleum product. Filing 2012 taxes online Thus, the operator of a U. Filing 2012 taxes online S. Filing 2012 taxes 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. Filing 2012 taxes online ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Filing 2012 taxes online Taxable event. Filing 2012 taxes online   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Filing 2012 taxes online The manufacturer or importer is liable for the tax. Filing 2012 taxes online Use of ODCs. Filing 2012 taxes online   You use an ODC if you put it into service in a trade or business or for the production of income. Filing 2012 taxes 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. Filing 2012 taxes online The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Filing 2012 taxes online   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Filing 2012 taxes online An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Filing 2012 taxes online Generally, tax is imposed when the mixture is created and not on its sale or use. Filing 2012 taxes online However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Filing 2012 taxes online You can revoke this choice only with IRS consent. Filing 2012 taxes 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. Filing 2012 taxes online Exceptions. Filing 2012 taxes online   The following may be exempt from the tax on ODCs. Filing 2012 taxes online Metered-dose inhalers. Filing 2012 taxes online Recycled ODCs. Filing 2012 taxes online Exported ODCs. Filing 2012 taxes online ODCs used as feedstock. Filing 2012 taxes online Metered-dose inhalers. Filing 2012 taxes online   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Filing 2012 taxes online For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Filing 2012 taxes online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Filing 2012 taxes online 4682-2(d)(5). Filing 2012 taxes online The certificate may be included as part of the sales documentation. Filing 2012 taxes online Keep the certificate with your records. Filing 2012 taxes online Recycled ODCs. Filing 2012 taxes 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). Filing 2012 taxes 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). Filing 2012 taxes online   The Montreal Protocol is administered by the United Nations (U. Filing 2012 taxes online N. Filing 2012 taxes online ). Filing 2012 taxes online To determine if a country has signed the Montreal Protocol, contact the U. Filing 2012 taxes online N. Filing 2012 taxes online The website is untreaty. Filing 2012 taxes online un. Filing 2012 taxes online org. Filing 2012 taxes online Exported ODCs. Filing 2012 taxes online   Generally, there is no tax on ODCs sold for export if certain requirements are met. Filing 2012 taxes online For a sale to be nontaxable, you and the purchaser must be registered. Filing 2012 taxes online See Form 637, Application for Registration (for Certain Excise Tax Activities). Filing 2012 taxes online Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Filing 2012 taxes online Keep the certificate with your records. Filing 2012 taxes online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Filing 2012 taxes online 4682-5(d)(3). Filing 2012 taxes online The tax benefit of this exemption is limited. Filing 2012 taxes online For more information, see Regulations section 52. Filing 2012 taxes online 4682-5. Filing 2012 taxes online ODCs used as feedstock. Filing 2012 taxes online   There is no tax on ODCs sold for use or used as a feedstock. Filing 2012 taxes online An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Filing 2012 taxes 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. Filing 2012 taxes online   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Filing 2012 taxes online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Filing 2012 taxes online 4682-2(d)(2). Filing 2012 taxes online Keep the certificate with your records. Filing 2012 taxes online Credits or refunds. Filing 2012 taxes 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). Filing 2012 taxes online For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Filing 2012 taxes online Conditions to allowance for ODCs exported. Filing 2012 taxes 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. Filing 2012 taxes online You must also have the evidence required by the EPA as proof that the ODCs were exported. Filing 2012 taxes 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. Filing 2012 taxes online The Imported Products Table is listed in Regulations section 52. Filing 2012 taxes online 4682-3(f)(6). Filing 2012 taxes online The tax is based on the weight of the ODCs used in the manufacture of the product. Filing 2012 taxes online Use the following methods to figure the ODC weight. Filing 2012 taxes online The actual (exact) weight of each ODC used as a material in manufacturing the product. Filing 2012 taxes online If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Filing 2012 taxes 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. Filing 2012 taxes online Taxable event. Filing 2012 taxes online   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Filing 2012 taxes online The importer is liable for the tax. Filing 2012 taxes online Use of imported products. Filing 2012 taxes 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. Filing 2012 taxes online The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Filing 2012 taxes online Entry as use. Filing 2012 taxes online   The importer may choose to treat the entry of a product into the United States as the use of the product. Filing 2012 taxes online Tax is imposed on the date of entry instead of when the product is sold or used. Filing 2012 taxes 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. Filing 2012 taxes online Make the choice by checking the box in Part II of Form 6627. Filing 2012 taxes online The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Filing 2012 taxes online You can revoke this choice only with IRS consent. Filing 2012 taxes online Sale of article incorporating imported product. Filing 2012 taxes 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. Filing 2012 taxes online The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Filing 2012 taxes online The importer has not chosen to treat entry into the United States as use of the product. Filing 2012 taxes online Imported products table. Filing 2012 taxes 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. Filing 2012 taxes online   Each listing in the table identifies a product by name and includes only products that are described by that name. Filing 2012 taxes online Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Filing 2012 taxes 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. Filing 2012 taxes 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. Filing 2012 taxes online   Part II of the table lists electronic items that are not included within any other list in the table. Filing 2012 taxes online An imported product is included in this list only if the product meets one of the following tests. Filing 2012 taxes online It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Filing 2012 taxes online It contains components described in (1), which account for more than 15% of the cost of the product. Filing 2012 taxes online   These components do not include passive electrical devices, such as resistors and capacitors. Filing 2012 taxes 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. Filing 2012 taxes online Rules for listing products. Filing 2012 taxes online   Products are listed in the table according to the following rules. Filing 2012 taxes online A product is listed in Part I of the table if it is a mixture containing ODCs. Filing 2012 taxes 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. Filing 2012 taxes online A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Filing 2012 taxes online It is not an imported taxable product. Filing 2012 taxes online It would otherwise be included within a list in Part II of the table. Filing 2012 taxes 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. Filing 2012 taxes online ODC weight. Filing 2012 taxes 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. Filing 2012 taxes online The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Filing 2012 taxes online Modifying the table. Filing 2012 taxes online   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Filing 2012 taxes online They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Filing 2012 taxes online To request a modification, see Regulations section 52. Filing 2012 taxes online 4682-3(g) for the mailing address and information that must be included in the request. Filing 2012 taxes 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. Filing 2012 taxes 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. Filing 2012 taxes online These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Filing 2012 taxes online The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Filing 2012 taxes online You are liable for the floor stocks tax if you hold any of the following on January 1. Filing 2012 taxes 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. Filing 2012 taxes 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. Filing 2012 taxes online You must pay this floor stocks tax by June 30 of each year. Filing 2012 taxes online Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Filing 2012 taxes online For the tax rates, see the Form 6627 instructions. Filing 2012 taxes online ODCs not subject to floor stocks tax. Filing 2012 taxes online   The floor stocks tax is not imposed on any of the following ODCs. Filing 2012 taxes 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. Filing 2012 taxes online ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Filing 2012 taxes online ODCs that have been reclaimed or recycled. Filing 2012 taxes online ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Filing 2012 taxes online Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Free File: About the Free File Alliance

The Free File Alliance is a group of industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. All Alliance members must meet our rigorous standards for security and privacy.
 

What are the objectives of the Free File Agreement?

  • Provide greater access to free, online tax filing options
  • Make tax filing and preparation easier and reduce burden on individual taxpayers, and
  • Increase growth of e-filing to reach our goal of having 80 percent of returns filed electronically.


Why was the Free File Alliance formed?
In November of 2001, the Office of Management and Budget's (OMB) Quicksilver Task Force established 24 e-government initiatives that were a part of the President's Management Agenda. These initiatives were designed to improve government to government, government to business and government to citizen electronic capabilities.

One initiative, IRS Free File, instructed the IRS to provide free and secure online tax return preparation and filing services to taxpayers. In accordance with this OMB directive, we worked in partnership with the tax software industry to develop a solution. The result was the formation of the Free File Alliance, LLC.

Why is IRS working in a partnership with private industry rather than providing its own software free to the public?
Private industry, with established expertise and experience in electronic tax preparation, has a proven track record in providing the best technology and services available. 

Some private sector firms have offered free e-filing to select taxpayer groups for several years; how is this approach different?
Free File offers a multi-year agreement between IRS and the Free File Alliance to provide free service(s) to more taxpayers. Previously, free offerings were not consistently available and were subject to modification or discontinuation from year-to-year.

With Free File, taxpayers have easy access to IRS.gov, which offers a list of all free offerings on a single web page. Under our agreement, Free File Alliance companies offer both free preparation and free e-filing services. There is no cost to qualifying taxpayers. 

How are Free File program disputes solved?
We negotiate most issues before they become disputes. When necessary, we use binding arbitration to resolve disagreements with the Free File Alliance, LLC, Alliance members or new market entrants. In accordance with IRS guidance, binding arbitration before the General Services Board of Contract Appeals is used to resolve disputes under Article VIII of the Memorandum of Understanding on Service Standards and Disputes between IRS and the Alliance. Binding arbitration may be invoked by an Alliance member or new market entrant for various reasons. As a result, we are able to achieve our goal of providing effective, efficient and fair resolution of Free File program related controversies.
 

Note: We do not endorse any individual Free File Alliance company. While the IRS manages the content of the Free File pages accessible on IRS.gov, it does not retain any taxpayer information entered on the Free File site.

Agreements
Free File Alliance Information
Free On-Line Electronic Tax filing Agreement Amendment - 2009
Free On-Line Electronic Tax Filing Agreement Amendment - 2005
Free On-Line Electronic Filing Agreement - 2002

Memorandums of Understanding 
File (Fifth) Memorandum of Understanding - 2010

Free File (Fourth) Memorandum of Understanding - 2009
Free File (Third) Memorandum of Understanding - 2008
Free File (Second) Memorandum of Understanding - 2007
Free File (First) Memorandum of Understanding - 2006

 

Page Last Reviewed or Updated: 16-Jan-2014

The Filing 2012 Taxes Online

Filing 2012 taxes online Index Prev  Up     Home   More Online Publications