Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.
1. Get Answers
Your online questions are customized to your unique tax situation.
2. Maximize your Refund
Find tax credits for everything from school tuition to buying a hybri
3. E-File for FREE
E-file free with direct deposit to get your refund in as few as 7 days.
Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.
FREE audit support and representation from an enrolled agent – NEW and only from H&R Block
© 2010 - 2018 Ez1040
Ez10401040 Form 2011Irs Estimated Tax Forms 2011Amended Kansas Tax ReturnTaxes 2011Free Taxes OnlineH&r Block TaxFile Late Taxes Online FreeTaxslayer Login2011 Tax Forms 1040 InstructionsIrs Free EfileIrs AmendmentEz1040Www Mifastfile OrgIrs Tax Form 1040ezIrs Tax TablesFree Downloadable Irs Tax FormsIrs1040ezWhere To File Your State Taxes For FreeIrs Gov Amended Tax ReturnTurbotax Military Discount 20122012 Tax Forms 1040ezFree 2007 Tax Software DownloadE Filing Income TaxTax Act 2011 FreeForm 1040Tax EzFile My 2011 Taxes For Free1040 Tax Forms For 2011Turbotax Freedom EditionHow To File A 1040xState Tax Forms InstructionsFile 2009 Tax Return Online FreeHr Block Online TaxesAmend 2008 TaxesH&r Block State TaxesAmend Income Tax1040ez Tax Form BookletAmendment To Tax ReturnFree State E FileFile 2011 Taxes Late Online Free
Ez1040Ez1040 3. Ez1040 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. Ez1040 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. Ez1040 Figure the environmental tax on Form 6627. Ez1040 Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Ez1040 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. Ez1040 No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Ez1040 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. Ez1040 18 and 21). Ez1040 The oil spill liability tax rate is $. Ez1040 08 per barrel and generally applies to crude oil received at a U. Ez1040 S. Ez1040 refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Ez1040 The tax also applies to certain uses and the exportation of domestic crude oil. Ez1040 Crude oil includes crude oil condensates and natural gasoline. Ez1040 Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Ez1040 Crude oil. Ez1040 Tax is imposed on crude oil when it is received at a United Sates refinery. Ez1040 The operator of the refinery is liable for the tax. Ez1040 Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Ez1040 However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Ez1040 The user or exporter is liable for the tax. Ez1040 Imported petroleum products. Ez1040 Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Ez1040 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. Ez1040 S. Ez1040 refinery. Ez1040 Tax is imposed only once on any imported petroleum product. Ez1040 Thus, the operator of a U. Ez1040 S. Ez1040 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. Ez1040 ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Ez1040 Taxable event. Ez1040 Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Ez1040 The manufacturer or importer is liable for the tax. Ez1040 Use of ODCs. Ez1040 You use an ODC if you put it into service in a trade or business or for the production of income. Ez1040 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. Ez1040 The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Ez1040 The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Ez1040 An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Ez1040 Generally, tax is imposed when the mixture is created and not on its sale or use. Ez1040 However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Ez1040 You can revoke this choice only with IRS consent. Ez1040 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. Ez1040 Exceptions. Ez1040 The following may be exempt from the tax on ODCs. Ez1040 Metered-dose inhalers. Ez1040 Recycled ODCs. Ez1040 Exported ODCs. Ez1040 ODCs used as feedstock. Ez1040 Metered-dose inhalers. Ez1040 There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Ez1040 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Ez1040 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Ez1040 4682-2(d)(5). Ez1040 The certificate may be included as part of the sales documentation. Ez1040 Keep the certificate with your records. Ez1040 Recycled ODCs. Ez1040 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). Ez1040 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). Ez1040 The Montreal Protocol is administered by the United Nations (U. Ez1040 N. Ez1040 ). Ez1040 To determine if a country has signed the Montreal Protocol, contact the U. Ez1040 N. Ez1040 The website is untreaty. Ez1040 un. Ez1040 org. Ez1040 Exported ODCs. Ez1040 Generally, there is no tax on ODCs sold for export if certain requirements are met. Ez1040 For a sale to be nontaxable, you and the purchaser must be registered. Ez1040 See Form 637, Application for Registration (for Certain Excise Tax Activities). Ez1040 Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Ez1040 Keep the certificate with your records. Ez1040 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Ez1040 4682-5(d)(3). Ez1040 The tax benefit of this exemption is limited. Ez1040 For more information, see Regulations section 52. Ez1040 4682-5. Ez1040 ODCs used as feedstock. Ez1040 There is no tax on ODCs sold for use or used as a feedstock. Ez1040 An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Ez1040 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. Ez1040 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Ez1040 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Ez1040 4682-2(d)(2). Ez1040 Keep the certificate with your records. Ez1040 Credits or refunds. Ez1040 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). Ez1040 For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Ez1040 Conditions to allowance for ODCs exported. Ez1040 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. Ez1040 You must also have the evidence required by the EPA as proof that the ODCs were exported. Ez1040 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. Ez1040 The Imported Products Table is listed in Regulations section 52. Ez1040 4682-3(f)(6). Ez1040 The tax is based on the weight of the ODCs used in the manufacture of the product. Ez1040 Use the following methods to figure the ODC weight. Ez1040 The actual (exact) weight of each ODC used as a material in manufacturing the product. Ez1040 If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Ez1040 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. Ez1040 Taxable event. Ez1040 Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Ez1040 The importer is liable for the tax. Ez1040 Use of imported products. Ez1040 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. Ez1040 The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Ez1040 Entry as use. Ez1040 The importer may choose to treat the entry of a product into the United States as the use of the product. Ez1040 Tax is imposed on the date of entry instead of when the product is sold or used. Ez1040 The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Ez1040 Make the choice by checking the box in Part II of Form 6627. Ez1040 The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Ez1040 You can revoke this choice only with IRS consent. Ez1040 Sale of article incorporating imported product. Ez1040 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. Ez1040 The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Ez1040 The importer has not chosen to treat entry into the United States as use of the product. Ez1040 Imported products table. Ez1040 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. Ez1040 Each listing in the table identifies a product by name and includes only products that are described by that name. Ez1040 Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Ez1040 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. Ez1040 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. Ez1040 Part II of the table lists electronic items that are not included within any other list in the table. Ez1040 An imported product is included in this list only if the product meets one of the following tests. Ez1040 It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Ez1040 It contains components described in (1), which account for more than 15% of the cost of the product. Ez1040 These components do not include passive electrical devices, such as resistors and capacitors. Ez1040 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. Ez1040 Rules for listing products. Ez1040 Products are listed in the table according to the following rules. Ez1040 A product is listed in Part I of the table if it is a mixture containing ODCs. Ez1040 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. Ez1040 A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Ez1040 It is not an imported taxable product. Ez1040 It would otherwise be included within a list in Part II of the table. Ez1040 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. Ez1040 ODC weight. Ez1040 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. Ez1040 The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Ez1040 Modifying the table. Ez1040 A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Ez1040 They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Ez1040 To request a modification, see Regulations section 52. Ez1040 4682-3(g) for the mailing address and information that must be included in the request. Ez1040 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. Ez1040 The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Ez1040 These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Ez1040 The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Ez1040 You are liable for the floor stocks tax if you hold any of the following on January 1. Ez1040 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. Ez1040 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. Ez1040 You must pay this floor stocks tax by June 30 of each year. Ez1040 Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Ez1040 For the tax rates, see the Form 6627 instructions. Ez1040 ODCs not subject to floor stocks tax. Ez1040 The floor stocks tax is not imposed on any of the following ODCs. Ez1040 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. Ez1040 ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Ez1040 ODCs that have been reclaimed or recycled. Ez1040 ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Ez1040 Prev Up Next Home More Online Publications
Protect Your Privacy
Today, it’s quick and easy to get a credit card approved, transfer money from one account to another, renew your driver’s license, fill a prescription from your doctor at your local pharmacy, use store loyalty cards, and purchase products online. But you pay for this convenience by providing more opportunities for your personal information to be changed, stolen, or reported inaccurately. Companies can also use the information you have shared to direct their future marketing efforts or can sell the information to other companies. To help protect your privacy, follow these tips:
- Look for privacy statements on websites, sales materials, and forms you fill out. If a website claims to follow a set of established voluntary standards, read the standards. Don't assume they provide the level of privacy you want.
- Ask what information will be collected and how it may be used.
- Only provide the purchase date, model/serial numbers, and your contact information of warranty registration forms.
- Discuss privacy with others in your home. Everyone, even children, should understand what information is not appropriate to share on the phone, while using a computer, and in other situations.
Check with your state or local consumer agency to find out whether any state laws that help protect your privacy. Some companies and industry groups have also adopted voluntary policies that address privacy concerns.
Creating Secure Passwords
The number of passwords that you need on a daily basis can be overwhelming. It is tempting to use the same password across several sites; however to get the most protection available, you should use different passwords on each site and change your passwords periodically. The goal for creating passwords is to strike a balance between being something that is easy to remember and unique. Some general tips for creating a secure password include:
- Use a mix of uppercase and lowercase letters, numbers, and special characters.
- The longer password, the better it is.
- Don’t use your name, birthday, license plate, favorite sports teams or other facts that are easily guessed.
- Create a password based on a phrase. For example “A stitch in time saves nine” can be translated into the password “Ast!Ts9”. where each character represents a word in the phrase.
- If you must use the same password on several websites, add a prefix or suffix. For example, use “Ast!Ts9:4bnk”for your bank account and “Eml: Ast!Ts9” for your email account.