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Military Turbo Tax

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Military Turbo Tax

Military turbo tax 6. Military turbo tax   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Military turbo tax Free help with your return. Military turbo tax   You can get free help preparing your return nationwide from IRS-certified volunteers. Military turbo tax The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Military turbo tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Military turbo tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Military turbo tax In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Military turbo tax To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Military turbo tax gov, download the IRS2Go app, or call 1-800-906-9887. Military turbo tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Military turbo tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. Military turbo tax aarp. Military turbo tax org/money/taxaide or call 1-888-227-7669. Military turbo tax For more information on these programs, go to IRS. Military turbo tax gov and enter “VITA” in the search box. Military turbo tax   For more information on these programs, go to IRS. Military turbo tax gov and enter “VITA” in the search box. Military turbo tax Internet. Military turbo tax    IRS. Military turbo tax gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Military turbo tax Download the free IRS2Go app from the iTunes app store or from Google Play. Military turbo tax Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Military turbo tax Check the status of your 2013 refund with the Where's My Refund? application on IRS. Military turbo tax gov or download the IRS2Go app and select the Refund Status option. Military turbo tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Military turbo tax Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Military turbo tax You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Military turbo tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Military turbo tax Use the Interactive Tax Assistant (ITA) to research your tax questions. Military turbo tax No need to wait on the phone or stand in line. Military turbo tax The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Military turbo tax When you reach the response screen, you can print the entire interview and the final response for your records. Military turbo tax New subject areas are added on a regular basis. Military turbo tax  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Military turbo tax gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Military turbo tax You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Military turbo tax The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Military turbo tax When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Military turbo tax Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Military turbo tax You can also ask the IRS to mail a return or an account transcript to you. Military turbo tax Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Military turbo tax gov or by calling 1-800-908-9946. Military turbo tax Tax return and tax account transcripts are generally available for the current year and the past three years. Military turbo tax Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Military turbo tax Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Military turbo tax If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Military turbo tax Check the status of your amended return using Where's My Amended Return? Go to IRS. Military turbo tax gov and enter Where's My Amended Return? in the search box. Military turbo tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Military turbo tax It can take up to 3 weeks from the date you mailed it to show up in our system. Military turbo tax Make a payment using one of several safe and convenient electronic payment options available on IRS. Military turbo tax gov. Military turbo tax Select the Payment tab on the front page of IRS. Military turbo tax gov for more information. Military turbo tax Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Military turbo tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. Military turbo tax gov. Military turbo tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Military turbo tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Military turbo tax gov. Military turbo tax Request an Electronic Filing PIN by going to IRS. Military turbo tax gov and entering Electronic Filing PIN in the search box. Military turbo tax Download forms, instructions and publications, including accessible versions for people with disabilities. Military turbo tax Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Military turbo tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Military turbo tax An employee can answer questions about your tax account or help you set up a payment plan. Military turbo tax Before you visit, check the Office Locator on IRS. Military turbo tax gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Military turbo tax If you have a special need, such as a disability, you can request an appointment. Military turbo tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Military turbo tax Apply for an Employer Identification Number (EIN). Military turbo tax Go to IRS. Military turbo tax gov and enter Apply for an EIN in the search box. Military turbo tax Read the Internal Revenue Code, regulations, or other official guidance. Military turbo tax Read Internal Revenue Bulletins. Military turbo tax Sign up to receive local and national tax news and more by email. Military turbo tax Just click on “subscriptions” above the search box on IRS. Military turbo tax gov and choose from a variety of options. Military turbo tax Phone. Military turbo tax    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Military turbo tax Download the free IRS2Go app from the iTunes app store or from Google Play. Military turbo tax Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Military turbo tax gov, or download the IRS2Go app. Military turbo tax Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Military turbo tax The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Military turbo tax Most VITA and TCE sites offer free electronic filing. Military turbo tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Military turbo tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Military turbo tax Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Military turbo tax If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Military turbo tax The IRS issues more than 9 out of 10 refunds in less than 21 days. Military turbo tax Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Military turbo tax Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Military turbo tax The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Military turbo tax Note, the above information is for our automated hotline. Military turbo tax Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Military turbo tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Military turbo tax You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Military turbo tax It can take up to 3 weeks from the date you mailed it to show up in our system. Military turbo tax Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Military turbo tax You should receive your order within 10 business days. Military turbo tax Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Military turbo tax If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Military turbo tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Military turbo tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Military turbo tax These individuals can also contact the IRS through relay services such as the Federal Relay Service. Military turbo tax Walk-in. Military turbo tax   You can find a selection of forms, publications and services — in-person. Military turbo tax Products. Military turbo tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Military turbo tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Military turbo tax Services. Military turbo tax You can walk in to your local TAC for face-to-face tax help. Military turbo tax An employee can answer questions about your tax account or help you set up a payment plan. Military turbo tax Before visiting, use the Office Locator tool on IRS. Military turbo tax gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Military turbo tax Mail. Military turbo tax   You can send your order for forms, instructions, and publications to the address below. Military turbo tax You should receive a response within 10 business days after your request is received. Military turbo tax Internal Revenue Service 1201 N. Military turbo tax Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Military turbo tax The Taxpayer Advocate Service (TAS) is your voice at the IRS. Military turbo tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Military turbo tax   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Military turbo tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Military turbo tax You face (or your business is facing) an immediate threat of adverse action. Military turbo tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Military turbo tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Military turbo tax Here's why we can help: TAS is an independent organization within the IRS. Military turbo tax Our advocates know how to work with the IRS. Military turbo tax Our services are free and tailored to meet your needs. Military turbo tax We have offices in every state, the District of Columbia, and Puerto Rico. Military turbo tax   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Military turbo tax   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Military turbo tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Military turbo tax Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Military turbo tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Military turbo tax Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Military turbo tax Prev  Up  Next   Home   More Online Publications
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IRS Provides Tax Relief to Victims of Hurricane Isaac; Return filing and Tax Payment Deadline Extended to Jan. 11, 2013

IRS YouTube Videos

Help for Disaster Victims: English | Spanish | ASL

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Disaster Assistance: English | Spanish

IR-2012-70, Sept. 5, 2012

Updated 9/17/12 to include additional parishes

Updated 9/10/12 to include additional parishes and counties.

WASHINGTON –– The Internal Revenue Service is providing tax relief to individuals and businesses affected by Hurricane Isaac.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Louisiana and Mississippi will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The tax relief postpones various tax filing and payment deadlines that occurred on or after Aug. 26. As a result, affected individuals and businesses will have until Jan. 11, 2013 to file these returns and pay any taxes due. This includes corporations and businesses that previously obtained an extension until Sept. 17, 2012, to file their 2011 returns and individuals and businesses that received a similar extension until Oct. 15. It also includes the estimated tax payment for the third quarter of 2012, normally due Sept. 17.

The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. In addition, the IRS is waiving failure-to-deposit penalties for federal employment and excise tax deposits normally due on or after Aug. 26 and before Sept. 10, if the deposits are made by Sept. 10, 2012. Details on available relief, including information on how to claim a disaster loss by amending a prior-year tax return, can be found on the disaster relief page on IRS.gov.

The tax relief is part of a coordinated federal response to the damage caused by the hurricane and is based on local damage assessments by FEMA. For information on disaster recovery, individuals should visit disasterassistance.gov.

So far, IRS filing and payment relief applies to the following localities:

  • In Louisiana: Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington and West Feliciana parishes;
  • In Mississippi: Adams, Amite, Clarke, Forrest, George, Hancock, Harrison, Hinds, Jackson, Lincoln, Marion, Pearl River, Pike, Stone, Walthall, Warren and Wilkinson counties.

 

Page Last Reviewed or Updated: 25-Sep-2013

The Military Turbo Tax

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