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1040ez Fillable Form 2012

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1040ez Fillable Form 2012

1040ez fillable form 2012 Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040ez fillable form 2012 Tax questions. 1040ez fillable form 2012 Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. 1040ez fillable form 2012 irs. 1040ez fillable form 2012 gov/pub925. 1040ez fillable form 2012 Reminders At-risk amounts. 1040ez fillable form 2012  The following rules apply to amounts borrowed after May 3, 2004. 1040ez fillable form 2012 You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. 1040ez fillable form 2012 You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. 1040ez fillable form 2012 Photographs of missing children. 1040ez fillable form 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez fillable form 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez fillable form 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. 1040ez fillable form 2012 Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. 1040ez fillable form 2012 The first part of the publication discusses the passive activity rules. 1040ez fillable form 2012 The second part discusses the at-risk rules. 1040ez fillable form 2012 However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. 1040ez fillable form 2012 Comments and suggestions. 1040ez fillable form 2012   We welcome your comments about this publication and your suggestions for future editions. 1040ez fillable form 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez fillable form 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez fillable form 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez fillable form 2012   You can send your comments from www. 1040ez fillable form 2012 irs. 1040ez fillable form 2012 gov/formspubs/. 1040ez fillable form 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez fillable form 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. 1040ez fillable form 2012 Ordering forms and publications. 1040ez fillable form 2012   Visit www. 1040ez fillable form 2012 irs. 1040ez fillable form 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. 1040ez fillable form 2012 Internal Revenue Service 1201 N. 1040ez fillable form 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez fillable form 2012   If you have a tax question, check the information available on IRS. 1040ez fillable form 2012 gov or call 1-800-829-1040. 1040ez fillable form 2012 We cannot answer tax questions sent to either of the above addresses. 1040ez fillable form 2012 Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040ez fillable form 2012 Prev  Up  Next   Home   More Online Publications
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The 1040ez Fillable Form 2012

1040ez fillable form 2012 3. 1040ez fillable form 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. 1040ez fillable form 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. 1040ez fillable form 2012 Figure the environmental tax on Form 6627. 1040ez fillable form 2012 Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. 1040ez fillable form 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. 1040ez fillable form 2012 No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. 1040ez fillable form 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. 1040ez fillable form 2012 18 and 21). 1040ez fillable form 2012 The oil spill liability tax rate is $. 1040ez fillable form 2012 08 per barrel and generally applies to crude oil received at a U. 1040ez fillable form 2012 S. 1040ez fillable form 2012 refinery and to petroleum products entered into the United States for consumption, use, or warehousing. 1040ez fillable form 2012 The tax also applies to certain uses and the exportation of domestic crude oil. 1040ez fillable form 2012 Crude oil includes crude oil condensates and natural gasoline. 1040ez fillable form 2012 Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. 1040ez fillable form 2012 Crude oil. 1040ez fillable form 2012   Tax is imposed on crude oil when it is received at a United Sates refinery. 1040ez fillable form 2012 The operator of the refinery is liable for the tax. 1040ez fillable form 2012   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. 1040ez fillable form 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. 1040ez fillable form 2012 The user or exporter is liable for the tax. 1040ez fillable form 2012 Imported petroleum products. 1040ez fillable form 2012   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. 1040ez fillable form 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. 1040ez fillable form 2012 S. 1040ez fillable form 2012 refinery. 1040ez fillable form 2012   Tax is imposed only once on any imported petroleum product. 1040ez fillable form 2012 Thus, the operator of a U. 1040ez fillable form 2012 S. 1040ez fillable form 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. 1040ez fillable form 2012 ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. 1040ez fillable form 2012 Taxable event. 1040ez fillable form 2012   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. 1040ez fillable form 2012 The manufacturer or importer is liable for the tax. 1040ez fillable form 2012 Use of ODCs. 1040ez fillable form 2012   You use an ODC if you put it into service in a trade or business or for the production of income. 1040ez fillable form 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. 1040ez fillable form 2012 The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. 1040ez fillable form 2012   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. 1040ez fillable form 2012 An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. 1040ez fillable form 2012 Generally, tax is imposed when the mixture is created and not on its sale or use. 1040ez fillable form 2012 However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. 1040ez fillable form 2012 You can revoke this choice only with IRS consent. 1040ez fillable form 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. 1040ez fillable form 2012 Exceptions. 1040ez fillable form 2012   The following may be exempt from the tax on ODCs. 1040ez fillable form 2012 Metered-dose inhalers. 1040ez fillable form 2012 Recycled ODCs. 1040ez fillable form 2012 Exported ODCs. 1040ez fillable form 2012 ODCs used as feedstock. 1040ez fillable form 2012 Metered-dose inhalers. 1040ez fillable form 2012   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. 1040ez fillable form 2012 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040ez fillable form 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040ez fillable form 2012 4682-2(d)(5). 1040ez fillable form 2012 The certificate may be included as part of the sales documentation. 1040ez fillable form 2012 Keep the certificate with your records. 1040ez fillable form 2012 Recycled ODCs. 1040ez fillable form 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). 1040ez fillable form 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). 1040ez fillable form 2012   The Montreal Protocol is administered by the United Nations (U. 1040ez fillable form 2012 N. 1040ez fillable form 2012 ). 1040ez fillable form 2012 To determine if a country has signed the Montreal Protocol, contact the U. 1040ez fillable form 2012 N. 1040ez fillable form 2012 The website is untreaty. 1040ez fillable form 2012 un. 1040ez fillable form 2012 org. 1040ez fillable form 2012 Exported ODCs. 1040ez fillable form 2012   Generally, there is no tax on ODCs sold for export if certain requirements are met. 1040ez fillable form 2012 For a sale to be nontaxable, you and the purchaser must be registered. 1040ez fillable form 2012 See Form 637, Application for Registration (for Certain Excise Tax Activities). 1040ez fillable form 2012 Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040ez fillable form 2012 Keep the certificate with your records. 1040ez fillable form 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040ez fillable form 2012 4682-5(d)(3). 1040ez fillable form 2012 The tax benefit of this exemption is limited. 1040ez fillable form 2012 For more information, see Regulations section 52. 1040ez fillable form 2012 4682-5. 1040ez fillable form 2012 ODCs used as feedstock. 1040ez fillable form 2012   There is no tax on ODCs sold for use or used as a feedstock. 1040ez fillable form 2012 An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. 1040ez fillable form 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. 1040ez fillable form 2012   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040ez fillable form 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040ez fillable form 2012 4682-2(d)(2). 1040ez fillable form 2012 Keep the certificate with your records. 1040ez fillable form 2012 Credits or refunds. 1040ez fillable form 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). 1040ez fillable form 2012 For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). 1040ez fillable form 2012 Conditions to allowance for ODCs exported. 1040ez fillable form 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. 1040ez fillable form 2012 You must also have the evidence required by the EPA as proof that the ODCs were exported. 1040ez fillable form 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. 1040ez fillable form 2012 The Imported Products Table is listed in Regulations section 52. 1040ez fillable form 2012 4682-3(f)(6). 1040ez fillable form 2012 The tax is based on the weight of the ODCs used in the manufacture of the product. 1040ez fillable form 2012 Use the following methods to figure the ODC weight. 1040ez fillable form 2012 The actual (exact) weight of each ODC used as a material in manufacturing the product. 1040ez fillable form 2012 If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. 1040ez fillable form 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. 1040ez fillable form 2012 Taxable event. 1040ez fillable form 2012   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. 1040ez fillable form 2012 The importer is liable for the tax. 1040ez fillable form 2012 Use of imported products. 1040ez fillable form 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. 1040ez fillable form 2012 The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. 1040ez fillable form 2012 Entry as use. 1040ez fillable form 2012   The importer may choose to treat the entry of a product into the United States as the use of the product. 1040ez fillable form 2012 Tax is imposed on the date of entry instead of when the product is sold or used. 1040ez fillable form 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. 1040ez fillable form 2012 Make the choice by checking the box in Part II of Form 6627. 1040ez fillable form 2012 The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. 1040ez fillable form 2012 You can revoke this choice only with IRS consent. 1040ez fillable form 2012 Sale of article incorporating imported product. 1040ez fillable form 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. 1040ez fillable form 2012 The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. 1040ez fillable form 2012 The importer has not chosen to treat entry into the United States as use of the product. 1040ez fillable form 2012 Imported products table. 1040ez fillable form 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. 1040ez fillable form 2012   Each listing in the table identifies a product by name and includes only products that are described by that name. 1040ez fillable form 2012 Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. 1040ez fillable form 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. 1040ez fillable form 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. 1040ez fillable form 2012   Part II of the table lists electronic items that are not included within any other list in the table. 1040ez fillable form 2012 An imported product is included in this list only if the product meets one of the following tests. 1040ez fillable form 2012 It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. 1040ez fillable form 2012 It contains components described in (1), which account for more than 15% of the cost of the product. 1040ez fillable form 2012   These components do not include passive electrical devices, such as resistors and capacitors. 1040ez fillable form 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. 1040ez fillable form 2012 Rules for listing products. 1040ez fillable form 2012   Products are listed in the table according to the following rules. 1040ez fillable form 2012 A product is listed in Part I of the table if it is a mixture containing ODCs. 1040ez fillable form 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. 1040ez fillable form 2012 A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. 1040ez fillable form 2012 It is not an imported taxable product. 1040ez fillable form 2012 It would otherwise be included within a list in Part II of the table. 1040ez fillable form 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. 1040ez fillable form 2012 ODC weight. 1040ez fillable form 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. 1040ez fillable form 2012 The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. 1040ez fillable form 2012 Modifying the table. 1040ez fillable form 2012   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. 1040ez fillable form 2012 They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. 1040ez fillable form 2012 To request a modification, see Regulations section 52. 1040ez fillable form 2012 4682-3(g) for the mailing address and information that must be included in the request. 1040ez fillable form 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. 1040ez fillable form 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. 1040ez fillable form 2012 These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. 1040ez fillable form 2012 The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. 1040ez fillable form 2012 You are liable for the floor stocks tax if you hold any of the following on January 1. 1040ez fillable form 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. 1040ez fillable form 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. 1040ez fillable form 2012 You must pay this floor stocks tax by June 30 of each year. 1040ez fillable form 2012 Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. 1040ez fillable form 2012 For the tax rates, see the Form 6627 instructions. 1040ez fillable form 2012 ODCs not subject to floor stocks tax. 1040ez fillable form 2012   The floor stocks tax is not imposed on any of the following ODCs. 1040ez fillable form 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. 1040ez fillable form 2012 ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. 1040ez fillable form 2012 ODCs that have been reclaimed or recycled. 1040ez fillable form 2012 ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. 1040ez fillable form 2012 Prev  Up  Next   Home   More Online Publications