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State Tax Forms 2012

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State Tax Forms 2012

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

State tax forms 2012 Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State tax forms 2012 Tax questions. State tax forms 2012 Useful Items - You may want to see: What's New Simplified method for business use of home deduction. State tax forms 2012  The IRS now provides a simplified method to determine your expenses for business use of your home. State tax forms 2012 For more information, see the Instructions for Schedule C (Form 1040). State tax forms 2012 Reminders Future developments. State tax forms 2012  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. State tax forms 2012 irs. State tax forms 2012 gov/pub530. State tax forms 2012 Residential energy credits. State tax forms 2012  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. State tax forms 2012 See Form 5695, Residential Energy Credits, for more information. State tax forms 2012 Home Affordable Modification Program (HAMP). State tax forms 2012  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. State tax forms 2012 Hardest Hit Fund and Emergency Homeowners' Loan Programs. State tax forms 2012  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. State tax forms 2012 For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. State tax forms 2012 Mortgage debt forgiveness. State tax forms 2012  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. State tax forms 2012 You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. State tax forms 2012 See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. State tax forms 2012 Repayment of first-time homebuyer credit. State tax forms 2012  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. State tax forms 2012 If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. State tax forms 2012 See Form 5405 and its instructions for details and for exceptions to the repayment rule. State tax forms 2012 Photographs of missing children. State tax forms 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax forms 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax forms 2012 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. State tax forms 2012 Introduction This publication provides tax information for homeowners. State tax forms 2012 Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. State tax forms 2012 The following topics are explained. State tax forms 2012 How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. State tax forms 2012 What you can and cannot deduct on your tax return. State tax forms 2012 The tax credit you can claim if you received a mortgage credit certificate when you bought your home. State tax forms 2012 Why you should keep track of adjustments to the basis of your home. State tax forms 2012 (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. State tax forms 2012 ) What records you should keep as proof of the basis and adjusted basis. State tax forms 2012 Comments and suggestions. State tax forms 2012   We welcome your comments about this publication and your suggestions for future editions. State tax forms 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax forms 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax forms 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax forms 2012   You can send your comments from www. State tax forms 2012 irs. State tax forms 2012 gov/formspubs/. State tax forms 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax forms 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax forms 2012 Ordering forms and publications. State tax forms 2012   Visit www. State tax forms 2012 irs. State tax forms 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax forms 2012 Internal Revenue Service 1201 N. State tax forms 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax forms 2012   If you have a tax question, check the information available on IRS. State tax forms 2012 gov or call 1-800-829-1040. State tax forms 2012 We cannot answer tax questions sent to either of the above addresses. State tax forms 2012 Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. State tax forms 2012 Prev  Up  Next   Home   More Online Publications