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Army One Source Taxes

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Army One Source Taxes

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

Army one source taxes 15. Army one source taxes   Examination and Appeal Procedures If your excise tax return is examined and you disagree with the findings, you can get information about audit and appeal procedures from Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Army one source taxes An unagreed case involving an excise tax covered in this publication differs from other tax cases in that you can only contest it in court after payment of the tax by filing suit for a refund in the United States District Court or the United States Court of Federal Claims. Army one source taxes Prev  Up  Next   Home   More Online Publications