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1040a Form To Print

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1040a Form To Print

1040a form to print Publication 517 - Additional Material Prev  Up  Next   Home   More Online Publications
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Understanding your CP27 Notice

We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.


What you need to do

  • Read your notice carefully — it will explain the steps needed to determine your qualifications.
  • Complete the Earned Income Credit Eligibility Worksheet.

    If you are eligible for the credit,
    • Sign and date the worksheet.
    • Mail the signed worksheet in the envelope provided.

    If you are not eligible for the credit,
    • Do not return the eligibility worksheet to us.

What we will do

We will review your worksheet and make a determination.

  • If you're eligible for the credit, we'll send you a refund check in 6 ― 8 weeks, as long as you don't owe tax or any other debts we're required to collect.
  • If we deny the credit, we will send you a letter of explanation.
  • If you don't hear from us after 8 weeks, call our toll free line at 1-800-829-0922 to check the status.

You may want to...


Answers to Common Questions

Why did the IRS send me this notice?
You may be eligible for the Earned Income Credit (EIC). The EIC is a credit for certain people who work and have earned income. People without dependent children may qualify for a refund up to $464, even if they do not owe any tax.

I lost the return envelope. Where do I mail my Earned Income Credit Eligibility Worksheet?
Mail the completed worksheet to the address listed on the top left corner of the worksheet. This office handles cases in your region, so it's important you send it there to avoid potential delays in processing.


Tips for next year

Claim the credit if you are still eligible.

Ask the IRS to figure the earned income credit for you by writing "EIC" on the EIC line, complete Schedule EIC, and attach it to your return. If you qualify for the credit, the IRS will calculate it for you.

Write "NO" on the EIC line if you do not want or you do not qualify for the credit.

Page Last Reviewed or Updated: 03-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040a Form To Print

1040a form to print 3. 1040a form to print   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. 1040a form to print 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. 1040a form to print Figure the environmental tax on Form 6627. 1040a form to print Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. 1040a form to print 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. 1040a form to print No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. 1040a form to print 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. 1040a form to print 18 and 21). 1040a form to print The oil spill liability tax rate is $. 1040a form to print 08 per barrel and generally applies to crude oil received at a U. 1040a form to print S. 1040a form to print refinery and to petroleum products entered into the United States for consumption, use, or warehousing. 1040a form to print The tax also applies to certain uses and the exportation of domestic crude oil. 1040a form to print Crude oil includes crude oil condensates and natural gasoline. 1040a form to print Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. 1040a form to print Crude oil. 1040a form to print   Tax is imposed on crude oil when it is received at a United Sates refinery. 1040a form to print The operator of the refinery is liable for the tax. 1040a form to print   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. 1040a form to print However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. 1040a form to print The user or exporter is liable for the tax. 1040a form to print Imported petroleum products. 1040a form to print   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. 1040a form to print 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. 1040a form to print S. 1040a form to print refinery. 1040a form to print   Tax is imposed only once on any imported petroleum product. 1040a form to print Thus, the operator of a U. 1040a form to print S. 1040a form to print 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. 1040a form to print ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. 1040a form to print Taxable event. 1040a form to print   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. 1040a form to print The manufacturer or importer is liable for the tax. 1040a form to print Use of ODCs. 1040a form to print   You use an ODC if you put it into service in a trade or business or for the production of income. 1040a form to print 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. 1040a form to print The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. 1040a form to print   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. 1040a form to print An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. 1040a form to print Generally, tax is imposed when the mixture is created and not on its sale or use. 1040a form to print However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. 1040a form to print You can revoke this choice only with IRS consent. 1040a form to print   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. 1040a form to print Exceptions. 1040a form to print   The following may be exempt from the tax on ODCs. 1040a form to print Metered-dose inhalers. 1040a form to print Recycled ODCs. 1040a form to print Exported ODCs. 1040a form to print ODCs used as feedstock. 1040a form to print Metered-dose inhalers. 1040a form to print   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. 1040a form to print For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040a form to print The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040a form to print 4682-2(d)(5). 1040a form to print The certificate may be included as part of the sales documentation. 1040a form to print Keep the certificate with your records. 1040a form to print Recycled ODCs. 1040a form to print   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). 1040a form to print 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). 1040a form to print   The Montreal Protocol is administered by the United Nations (U. 1040a form to print N. 1040a form to print ). 1040a form to print To determine if a country has signed the Montreal Protocol, contact the U. 1040a form to print N. 1040a form to print The website is untreaty. 1040a form to print un. 1040a form to print org. 1040a form to print Exported ODCs. 1040a form to print   Generally, there is no tax on ODCs sold for export if certain requirements are met. 1040a form to print For a sale to be nontaxable, you and the purchaser must be registered. 1040a form to print See Form 637, Application for Registration (for Certain Excise Tax Activities). 1040a form to print Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040a form to print Keep the certificate with your records. 1040a form to print The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040a form to print 4682-5(d)(3). 1040a form to print The tax benefit of this exemption is limited. 1040a form to print For more information, see Regulations section 52. 1040a form to print 4682-5. 1040a form to print ODCs used as feedstock. 1040a form to print   There is no tax on ODCs sold for use or used as a feedstock. 1040a form to print An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. 1040a form to print 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. 1040a form to print   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040a form to print The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040a form to print 4682-2(d)(2). 1040a form to print Keep the certificate with your records. 1040a form to print Credits or refunds. 1040a form to print   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). 1040a form to print For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). 1040a form to print Conditions to allowance for ODCs exported. 1040a form to print   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. 1040a form to print You must also have the evidence required by the EPA as proof that the ODCs were exported. 1040a form to print 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. 1040a form to print The Imported Products Table is listed in Regulations section 52. 1040a form to print 4682-3(f)(6). 1040a form to print The tax is based on the weight of the ODCs used in the manufacture of the product. 1040a form to print Use the following methods to figure the ODC weight. 1040a form to print The actual (exact) weight of each ODC used as a material in manufacturing the product. 1040a form to print If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. 1040a form to print 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. 1040a form to print Taxable event. 1040a form to print   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. 1040a form to print The importer is liable for the tax. 1040a form to print Use of imported products. 1040a form to print   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. 1040a form to print The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. 1040a form to print Entry as use. 1040a form to print   The importer may choose to treat the entry of a product into the United States as the use of the product. 1040a form to print Tax is imposed on the date of entry instead of when the product is sold or used. 1040a form to print The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. 1040a form to print Make the choice by checking the box in Part II of Form 6627. 1040a form to print The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. 1040a form to print You can revoke this choice only with IRS consent. 1040a form to print Sale of article incorporating imported product. 1040a form to print   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. 1040a form to print The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. 1040a form to print The importer has not chosen to treat entry into the United States as use of the product. 1040a form to print Imported products table. 1040a form to print   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. 1040a form to print   Each listing in the table identifies a product by name and includes only products that are described by that name. 1040a form to print Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. 1040a form to print 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. 1040a form to print 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. 1040a form to print   Part II of the table lists electronic items that are not included within any other list in the table. 1040a form to print An imported product is included in this list only if the product meets one of the following tests. 1040a form to print It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. 1040a form to print It contains components described in (1), which account for more than 15% of the cost of the product. 1040a form to print   These components do not include passive electrical devices, such as resistors and capacitors. 1040a form to print 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. 1040a form to print Rules for listing products. 1040a form to print   Products are listed in the table according to the following rules. 1040a form to print A product is listed in Part I of the table if it is a mixture containing ODCs. 1040a form to print 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. 1040a form to print A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. 1040a form to print It is not an imported taxable product. 1040a form to print It would otherwise be included within a list in Part II of the table. 1040a form to print   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. 1040a form to print ODC weight. 1040a form to print   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. 1040a form to print The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. 1040a form to print Modifying the table. 1040a form to print   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. 1040a form to print They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. 1040a form to print To request a modification, see Regulations section 52. 1040a form to print 4682-3(g) for the mailing address and information that must be included in the request. 1040a form to print 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. 1040a form to print The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. 1040a form to print These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. 1040a form to print The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. 1040a form to print You are liable for the floor stocks tax if you hold any of the following on January 1. 1040a form to print 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. 1040a form to print 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. 1040a form to print You must pay this floor stocks tax by June 30 of each year. 1040a form to print Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. 1040a form to print For the tax rates, see the Form 6627 instructions. 1040a form to print ODCs not subject to floor stocks tax. 1040a form to print   The floor stocks tax is not imposed on any of the following ODCs. 1040a form to print 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. 1040a form to print ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. 1040a form to print ODCs that have been reclaimed or recycled. 1040a form to print ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. 1040a form to print Prev  Up  Next   Home   More Online Publications