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

Free Tax Preparation

1040 A Tax FormWww 1040ez ComWww Taxcut ComFederal Income Tax Table2012 940 Tax FormUnemployment And TaxesFree E File 2011 TaxesTax FormE FileCan I Amend My 2013 Tax Return2009 Tax Form 10401040ez Fillable FormFree State Returns Taxes FilingHow Can I Do My 2012 Federal Tax Return With H&r Block2010 Tax SoftwareFree H And R Block1040ez 2013How Do I Amend My 2012 Tax Return OnlineSelf Employed Tax ReturnHow To Make An Amendment To Taxes1040ez Forms Printable2012 Federal Income Tax Forms 1040ezFree H & R Block FilingFile A 2011 Tax Return OnlineHow To Refile Taxes For 2012Unemployed Tax FilingFile State Taxes Only For FreeAmendment To Tax Return 2013Tax Forms 1040 EzFreestatetaxFile State Income Tax FreeFile An Amended ReturnFree Military TaxesDoes A Student Have To File TaxesEz Form 1040Who Can Use 1040ezFile An Extension For 2011 Taxes OnlineFree File TaxesHow To Do An Amended Tax ReturnHow To File Taxes Online

Free Tax Preparation

Free tax preparation 7. Free tax preparation   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax preparation Free help with your tax return. Free tax preparation   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax preparation The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax preparation The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax preparation Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free tax preparation In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax preparation To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax preparation gov, download the IRS2Go app, or call 1-800-906-9887. Free tax preparation   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax preparation To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax preparation aarp. Free tax preparation org/money/taxaide or call 1-888-227-7669. Free tax preparation For more information on these programs, go to IRS. Free tax preparation gov and enter “VITA” in the search box. Free tax preparation Internet. Free tax preparation    IRS. Free tax preparation gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax preparation Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax preparation Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free tax preparation Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax preparation gov or download the IRS2Go app and select the Refund Status option. Free tax preparation The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax preparation Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free tax preparation You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax preparation The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax preparation Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax preparation No need to wait on the phone or stand in line. Free tax preparation The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free tax preparation When you reach the response screen, you can print the entire interview and the final response for your records. Free tax preparation New subject areas are added on a regular basis. Free tax preparation  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax preparation gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax preparation You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax preparation The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax preparation When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free tax preparation Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free tax preparation You can also ask the IRS to mail a return or an account transcript to you. Free tax preparation Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax preparation gov or by calling 1-800-908-9946. Free tax preparation Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax preparation Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax preparation Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax preparation If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free tax preparation Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax preparation gov and enter Where's My Amended Return? in the search box. Free tax preparation You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax preparation It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax preparation Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax preparation gov. Free tax preparation Select the Payment tab on the front page of IRS. Free tax preparation gov for more information. Free tax preparation Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax preparation Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax preparation gov. Free tax preparation Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free tax preparation Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax preparation gov. Free tax preparation Request an Electronic Filing PIN by going to IRS. Free tax preparation gov and entering Electronic Filing PIN in the search box. Free tax preparation Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax preparation Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax preparation gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax preparation An employee can answer questions about your tax account or help you set up a payment plan. Free tax preparation Before you visit, check the Office Locator on IRS. Free tax preparation gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free tax preparation If you have a special need, such as a disability, you can request an appointment. Free tax preparation Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax preparation Apply for an Employer Identification Number (EIN). Free tax preparation Go to IRS. Free tax preparation gov and enter Apply for an EIN in the search box. Free tax preparation Read the Internal Revenue Code, regulations, or other official guidance. Free tax preparation Read Internal Revenue Bulletins. Free tax preparation Sign up to receive local and national tax news and more by email. Free tax preparation Just click on “subscriptions” above the search box on IRS. Free tax preparation gov and choose from a variety of options. Free tax preparation Phone. Free tax preparation    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax preparation Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax preparation Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax preparation gov, or download the IRS2Go app. Free tax preparation Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free tax preparation The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax preparation Most VITA and TCE sites offer free electronic filing. Free tax preparation Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax preparation Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax preparation Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free tax preparation If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax preparation The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax preparation Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax preparation Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax preparation The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax preparation Note, the above information is for our automated hotline. Free tax preparation Our live phone and walk-in assistors 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. Free tax preparation Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax preparation You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax preparation It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax preparation Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free tax preparation You should receive your order within 10 business days. Free tax preparation Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax preparation If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free tax preparation Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax preparation The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax preparation These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax preparation Walk-in. Free tax preparation   You can find a selection of forms, publications and services — in-person. Free tax preparation Products. Free tax preparation You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax preparation Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax preparation Services. Free tax preparation You can walk in to your local TAC for face-to-face tax help. Free tax preparation An employee can answer questions about your tax account or help you set up a payment plan. Free tax preparation Before visiting, use the Office Locator tool on IRS. Free tax preparation gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free tax preparation Mail. Free tax preparation   You can send your order for forms, instructions, and publications to the address below. Free tax preparation You should receive a response within 10 business days after your request is received. Free tax preparation Internal Revenue Service 1201 N. Free tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax preparation The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax preparation Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax preparation   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax preparation We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free tax preparation You face (or your business is facing) an immediate threat of adverse action. Free tax preparation You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax preparation   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free tax preparation Here's why we can help: TAS is an independent organization within the IRS. Free tax preparation Our advocates know how to work with the IRS. Free tax preparation Our services are free and tailored to meet your needs. Free tax preparation We have offices in every state, the District of Columbia, and Puerto Rico. Free tax preparation   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free tax preparation   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax preparation If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax preparation Low Income Taxpayer Clinics. Free tax preparation   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free tax preparation Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax preparation Visit www. Free tax preparation TaxpayerAdvocate. Free tax preparation irs. Free tax preparation gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax preparation Prev  Up  Next   Home   More Online Publications
Español

U.S. Patent and Trademark Office

The U.S. Patent and Trademark Office is the agency responsible for granting U.S. patents and registering trademarks.

Contact the Agency or Department

Website: U.S. Patent and Trademark Office Trademarks Department Patents Department

E-mail:

Address: U.S. Patent and Trademark Office
600 Dulany Street

Alexandria, VA 22314

Phone Number: (571) 272-1000

Toll-free: (800) 786-9199

TTY: (571) 272-9950

The Free Tax Preparation

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