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Free tax extension 3. Free tax extension   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. Free tax extension 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. Free tax extension Figure the environmental tax on Form 6627. Free tax extension Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Free tax extension 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. Free tax extension No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Free tax extension 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. Free tax extension 18 and 21). Free tax extension The oil spill liability tax rate is $. Free tax extension 08 per barrel and generally applies to crude oil received at a U. Free tax extension S. Free tax extension refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Free tax extension The tax also applies to certain uses and the exportation of domestic crude oil. Free tax extension Crude oil includes crude oil condensates and natural gasoline. Free tax extension Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Free tax extension Crude oil. Free tax extension   Tax is imposed on crude oil when it is received at a United Sates refinery. Free tax extension The operator of the refinery is liable for the tax. Free tax extension   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Free tax extension However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Free tax extension The user or exporter is liable for the tax. Free tax extension Imported petroleum products. Free tax extension   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Free tax extension 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. Free tax extension S. Free tax extension refinery. Free tax extension   Tax is imposed only once on any imported petroleum product. Free tax extension Thus, the operator of a U. Free tax extension S. Free tax extension 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. Free tax extension ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Free tax extension Taxable event. Free tax extension   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Free tax extension The manufacturer or importer is liable for the tax. Free tax extension Use of ODCs. Free tax extension   You use an ODC if you put it into service in a trade or business or for the production of income. Free tax extension 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. Free tax extension The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Free tax extension   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Free tax extension An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Free tax extension Generally, tax is imposed when the mixture is created and not on its sale or use. Free tax extension However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Free tax extension You can revoke this choice only with IRS consent. Free tax extension   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. Free tax extension Exceptions. Free tax extension   The following may be exempt from the tax on ODCs. Free tax extension Metered-dose inhalers. Free tax extension Recycled ODCs. Free tax extension Exported ODCs. Free tax extension ODCs used as feedstock. Free tax extension Metered-dose inhalers. Free tax extension   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Free tax extension For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free tax extension The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free tax extension 4682-2(d)(5). Free tax extension The certificate may be included as part of the sales documentation. Free tax extension Keep the certificate with your records. Free tax extension Recycled ODCs. Free tax extension   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). Free tax extension 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). Free tax extension   The Montreal Protocol is administered by the United Nations (U. Free tax extension N. Free tax extension ). Free tax extension To determine if a country has signed the Montreal Protocol, contact the U. Free tax extension N. Free tax extension The website is untreaty. Free tax extension un. Free tax extension org. Free tax extension Exported ODCs. Free tax extension   Generally, there is no tax on ODCs sold for export if certain requirements are met. Free tax extension For a sale to be nontaxable, you and the purchaser must be registered. Free tax extension See Form 637, Application for Registration (for Certain Excise Tax Activities). Free tax extension Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free tax extension Keep the certificate with your records. Free tax extension The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free tax extension 4682-5(d)(3). Free tax extension The tax benefit of this exemption is limited. Free tax extension For more information, see Regulations section 52. Free tax extension 4682-5. Free tax extension ODCs used as feedstock. Free tax extension   There is no tax on ODCs sold for use or used as a feedstock. Free tax extension An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Free tax extension 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. Free tax extension   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free tax extension The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free tax extension 4682-2(d)(2). Free tax extension Keep the certificate with your records. Free tax extension Credits or refunds. Free tax extension   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). Free tax extension For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Free tax extension Conditions to allowance for ODCs exported. Free tax extension   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. Free tax extension You must also have the evidence required by the EPA as proof that the ODCs were exported. Free tax extension 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. Free tax extension The Imported Products Table is listed in Regulations section 52. Free tax extension 4682-3(f)(6). Free tax extension The tax is based on the weight of the ODCs used in the manufacture of the product. Free tax extension Use the following methods to figure the ODC weight. Free tax extension The actual (exact) weight of each ODC used as a material in manufacturing the product. Free tax extension If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Free tax extension 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. Free tax extension Taxable event. Free tax extension   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Free tax extension The importer is liable for the tax. Free tax extension Use of imported products. Free tax extension   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. Free tax extension The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Free tax extension Entry as use. Free tax extension   The importer may choose to treat the entry of a product into the United States as the use of the product. Free tax extension Tax is imposed on the date of entry instead of when the product is sold or used. Free tax extension The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Free tax extension Make the choice by checking the box in Part II of Form 6627. Free tax extension The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Free tax extension You can revoke this choice only with IRS consent. Free tax extension Sale of article incorporating imported product. Free tax extension   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. Free tax extension The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Free tax extension The importer has not chosen to treat entry into the United States as use of the product. Free tax extension Imported products table. Free tax extension   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. Free tax extension   Each listing in the table identifies a product by name and includes only products that are described by that name. Free tax extension Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Free tax extension 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. Free tax extension 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. Free tax extension   Part II of the table lists electronic items that are not included within any other list in the table. Free tax extension An imported product is included in this list only if the product meets one of the following tests. Free tax extension It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Free tax extension It contains components described in (1), which account for more than 15% of the cost of the product. Free tax extension   These components do not include passive electrical devices, such as resistors and capacitors. Free tax extension 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. Free tax extension Rules for listing products. Free tax extension   Products are listed in the table according to the following rules. Free tax extension A product is listed in Part I of the table if it is a mixture containing ODCs. Free tax extension 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. Free tax extension A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Free tax extension It is not an imported taxable product. Free tax extension It would otherwise be included within a list in Part II of the table. Free tax extension   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. Free tax extension ODC weight. Free tax extension   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. Free tax extension The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Free tax extension Modifying the table. Free tax extension   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Free tax extension They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Free tax extension To request a modification, see Regulations section 52. Free tax extension 4682-3(g) for the mailing address and information that must be included in the request. Free tax extension 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. Free tax extension The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Free tax extension These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Free tax extension The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Free tax extension You are liable for the floor stocks tax if you hold any of the following on January 1. Free tax extension 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. Free tax extension 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. Free tax extension You must pay this floor stocks tax by June 30 of each year. Free tax extension Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Free tax extension For the tax rates, see the Form 6627 instructions. Free tax extension ODCs not subject to floor stocks tax. Free tax extension   The floor stocks tax is not imposed on any of the following ODCs. Free tax extension 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. Free tax extension ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Free tax extension ODCs that have been reclaimed or recycled. Free tax extension ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Free tax extension Prev  Up  Next   Home   More Online Publications
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Free tax extension Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Free tax extension Tax Questions. Free tax extension Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. Free tax extension ) must figure taxable income on the basis of an annual accounting period called a tax year. Free tax extension The calendar year is the most common tax year. Free tax extension Other tax years include a fiscal year and a short tax year. Free tax extension Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. Free tax extension The most commonly used accounting methods are the cash method and the accrual method. Free tax extension Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. Free tax extension Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. Free tax extension You deduct expenses in the tax year you incur them, regardless of when payment is made. Free tax extension This publication explains some of the rules for accounting periods and accounting methods. Free tax extension In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. Free tax extension Comments and suggestions. Free tax extension   We welcome your comments about this publication and your suggestions for future editions. Free tax extension   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free tax extension NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax extension   You can email us at taxforms@irs. Free tax extension gov. Free tax extension Please put “Publications Comment” on the subject line. Free tax extension You can also send us comments from www. Free tax extension irs. Free tax extension gov/formspubs. Free tax extension Select “Comment on Tax Forms and Publications” under “More information. Free tax extension ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Free tax extension Ordering forms and publications. Free tax extension   Visit www. Free tax extension irs. Free tax extension gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. Free tax extension Internal Revenue Service 1201 N. Free tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. Free tax extension   If you have a tax question, check the information available on IRS. Free tax extension gov or call 1-800-829-1040. Free tax extension We cannot answer tax questions sent to the above address. Free tax extension Reminders Photographs of missing children. Free tax extension  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax extension You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free tax extension Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. Free tax extension Prev  Up  Next   Home   More Online Publications