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Tax Act 2010 Download

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Tax Act 2010 Download

Tax act 2010 download 3. Tax act 2010 download   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. Tax act 2010 download 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. Tax act 2010 download Figure the environmental tax on Form 6627. Tax act 2010 download Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Tax act 2010 download 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. Tax act 2010 download No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Tax act 2010 download 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. Tax act 2010 download 18 and 21). Tax act 2010 download The oil spill liability tax rate is $. Tax act 2010 download 08 per barrel and generally applies to crude oil received at a U. Tax act 2010 download S. Tax act 2010 download refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Tax act 2010 download The tax also applies to certain uses and the exportation of domestic crude oil. Tax act 2010 download Crude oil includes crude oil condensates and natural gasoline. Tax act 2010 download Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Tax act 2010 download Crude oil. Tax act 2010 download   Tax is imposed on crude oil when it is received at a United Sates refinery. Tax act 2010 download The operator of the refinery is liable for the tax. Tax act 2010 download   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Tax act 2010 download However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Tax act 2010 download The user or exporter is liable for the tax. Tax act 2010 download Imported petroleum products. Tax act 2010 download   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Tax act 2010 download 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. Tax act 2010 download S. Tax act 2010 download refinery. Tax act 2010 download   Tax is imposed only once on any imported petroleum product. Tax act 2010 download Thus, the operator of a U. Tax act 2010 download S. Tax act 2010 download 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. Tax act 2010 download ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Tax act 2010 download Taxable event. Tax act 2010 download   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Tax act 2010 download The manufacturer or importer is liable for the tax. Tax act 2010 download Use of ODCs. Tax act 2010 download   You use an ODC if you put it into service in a trade or business or for the production of income. Tax act 2010 download 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. Tax act 2010 download The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Tax act 2010 download   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Tax act 2010 download An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Tax act 2010 download Generally, tax is imposed when the mixture is created and not on its sale or use. Tax act 2010 download However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Tax act 2010 download You can revoke this choice only with IRS consent. Tax act 2010 download   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. Tax act 2010 download Exceptions. Tax act 2010 download   The following may be exempt from the tax on ODCs. Tax act 2010 download Metered-dose inhalers. Tax act 2010 download Recycled ODCs. Tax act 2010 download Exported ODCs. Tax act 2010 download ODCs used as feedstock. Tax act 2010 download Metered-dose inhalers. Tax act 2010 download   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Tax act 2010 download For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Tax act 2010 download The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Tax act 2010 download 4682-2(d)(5). Tax act 2010 download The certificate may be included as part of the sales documentation. Tax act 2010 download Keep the certificate with your records. Tax act 2010 download Recycled ODCs. Tax act 2010 download   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). Tax act 2010 download 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). Tax act 2010 download   The Montreal Protocol is administered by the United Nations (U. Tax act 2010 download N. Tax act 2010 download ). Tax act 2010 download To determine if a country has signed the Montreal Protocol, contact the U. Tax act 2010 download N. Tax act 2010 download The website is untreaty. Tax act 2010 download un. Tax act 2010 download org. Tax act 2010 download Exported ODCs. Tax act 2010 download   Generally, there is no tax on ODCs sold for export if certain requirements are met. Tax act 2010 download For a sale to be nontaxable, you and the purchaser must be registered. Tax act 2010 download See Form 637, Application for Registration (for Certain Excise Tax Activities). Tax act 2010 download Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Tax act 2010 download Keep the certificate with your records. Tax act 2010 download The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Tax act 2010 download 4682-5(d)(3). Tax act 2010 download The tax benefit of this exemption is limited. Tax act 2010 download For more information, see Regulations section 52. Tax act 2010 download 4682-5. Tax act 2010 download ODCs used as feedstock. Tax act 2010 download   There is no tax on ODCs sold for use or used as a feedstock. Tax act 2010 download An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Tax act 2010 download 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. Tax act 2010 download   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Tax act 2010 download The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Tax act 2010 download 4682-2(d)(2). Tax act 2010 download Keep the certificate with your records. Tax act 2010 download Credits or refunds. Tax act 2010 download   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). Tax act 2010 download For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Tax act 2010 download Conditions to allowance for ODCs exported. Tax act 2010 download   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. Tax act 2010 download You must also have the evidence required by the EPA as proof that the ODCs were exported. Tax act 2010 download 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. Tax act 2010 download The Imported Products Table is listed in Regulations section 52. Tax act 2010 download 4682-3(f)(6). Tax act 2010 download The tax is based on the weight of the ODCs used in the manufacture of the product. Tax act 2010 download Use the following methods to figure the ODC weight. Tax act 2010 download The actual (exact) weight of each ODC used as a material in manufacturing the product. Tax act 2010 download If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Tax act 2010 download 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. Tax act 2010 download Taxable event. Tax act 2010 download   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Tax act 2010 download The importer is liable for the tax. Tax act 2010 download Use of imported products. Tax act 2010 download   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. Tax act 2010 download The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Tax act 2010 download Entry as use. Tax act 2010 download   The importer may choose to treat the entry of a product into the United States as the use of the product. Tax act 2010 download Tax is imposed on the date of entry instead of when the product is sold or used. Tax act 2010 download The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Tax act 2010 download Make the choice by checking the box in Part II of Form 6627. Tax act 2010 download The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Tax act 2010 download You can revoke this choice only with IRS consent. Tax act 2010 download Sale of article incorporating imported product. Tax act 2010 download   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. Tax act 2010 download The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Tax act 2010 download The importer has not chosen to treat entry into the United States as use of the product. Tax act 2010 download Imported products table. Tax act 2010 download   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. Tax act 2010 download   Each listing in the table identifies a product by name and includes only products that are described by that name. Tax act 2010 download Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Tax act 2010 download 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. Tax act 2010 download 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. Tax act 2010 download   Part II of the table lists electronic items that are not included within any other list in the table. Tax act 2010 download An imported product is included in this list only if the product meets one of the following tests. Tax act 2010 download It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Tax act 2010 download It contains components described in (1), which account for more than 15% of the cost of the product. Tax act 2010 download   These components do not include passive electrical devices, such as resistors and capacitors. Tax act 2010 download 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. Tax act 2010 download Rules for listing products. Tax act 2010 download   Products are listed in the table according to the following rules. Tax act 2010 download A product is listed in Part I of the table if it is a mixture containing ODCs. Tax act 2010 download 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. Tax act 2010 download A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Tax act 2010 download It is not an imported taxable product. Tax act 2010 download It would otherwise be included within a list in Part II of the table. Tax act 2010 download   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. Tax act 2010 download ODC weight. Tax act 2010 download   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. Tax act 2010 download The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Tax act 2010 download Modifying the table. Tax act 2010 download   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Tax act 2010 download They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Tax act 2010 download To request a modification, see Regulations section 52. Tax act 2010 download 4682-3(g) for the mailing address and information that must be included in the request. Tax act 2010 download 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. Tax act 2010 download The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Tax act 2010 download These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Tax act 2010 download The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Tax act 2010 download You are liable for the floor stocks tax if you hold any of the following on January 1. Tax act 2010 download 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. Tax act 2010 download 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. Tax act 2010 download You must pay this floor stocks tax by June 30 of each year. Tax act 2010 download Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Tax act 2010 download For the tax rates, see the Form 6627 instructions. Tax act 2010 download ODCs not subject to floor stocks tax. Tax act 2010 download   The floor stocks tax is not imposed on any of the following ODCs. Tax act 2010 download 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. Tax act 2010 download ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Tax act 2010 download ODCs that have been reclaimed or recycled. Tax act 2010 download ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Tax act 2010 download Prev  Up  Next   Home   More Online Publications
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What to Expect for Refunds in 2014

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You can use Where’s My Refund? to start checking on the status of your return within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return. Where’s My Refund? has a tracker that displays progress through 3 stages: (1) Return Received, (2) Refund Approved and (3) Refund Sent.

You will get personalized refund information based on the processing of your tax return. The tool will provide an actual refund date as soon as the IRS processes your tax return and approves your refund. Remember, most refunds will be issued in less than 21 days, and our phone and walk-in representatives 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.

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The Tax Act 2010 Download

Tax act 2010 download Publication 560 - Additional Material This image is too large to be displayed in the current screen. Tax act 2010 download Please click the link to view the image. Tax act 2010 download Tax Publications Prev  Up  Next   Home   More Online Publications