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H and r block free Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. H and r block free Determine Initial Amount Step 2. H and r block free Total Certain Nontaxable Pensions and Benefits Step 3. H and r block free Determine Excess Adjusted Gross Income Step 4. H and r block free Determine the Total of Steps 2 and 3 Step 5. H and r block free Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. H and r block free You are a qualified individual. H and r block free Your income is not more than certain limits. H and r block free You can use Figure A and Table 1 as guides to see if you are eligible for the credit. H and r block free Use Figure A first to see if you are a qualified individual. H and r block free If you are, go to Table 1 to make sure your income is not too high to take the credit. H and r block free You can take the credit only if you file Form 1040 or Form 1040A. H and r block free You cannot take the credit if you file Form 1040EZ or Form 1040NR. H and r block free Qualified Individual You are a qualified individual for this credit if you are a U. H and r block free S. H and r block free citizen or resident alien, and either of the following applies. H and r block free You were age 65 or older at the end of 2013. H and r block free You were under age 65 at the end of 2013 and all three of the following statements are true. H and r block free You retired on permanent and total disability (explained later). H and r block free You received taxable disability income for 2013. H and r block free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). H and r block free Age 65. H and r block free   You are considered to be age 65 on the day before your 65th birthday. H and r block free As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. H and r block free U. H and r block free S. H and r block free Citizen or Resident Alien You must be a U. H and r block free S. H and r block free citizen or resident alien (or be treated as a resident alien) to take the credit. H and r block free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. H and r block free Exceptions. H and r block free   You may be able to take the credit if you are a nonresident alien who is married to a U. H and r block free S. H and r block free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. H and r block free S. H and r block free resident alien. H and r block free If you make that choice, both you and your spouse are taxed on your worldwide incomes. H and r block free   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. H and r block free S. H and r block free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. H and r block free S. H and r block free resident alien for the entire year. H and r block free In that case, you may be allowed to take the credit. H and r block free   For information on these choices, see chapter 1 of Publication 519, U. H and r block free S. H and r block free Tax Guide for Aliens. H and r block free Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. H and r block free However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. H and r block free Head of household. H and r block free   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. H and r block free You file a separate return. H and r block free You paid more than half the cost of keeping up your home during the tax year. H and r block free Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. H and r block free (See Temporary absences under Head of Household in Publication 501. H and r block free ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. H and r block free An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. H and r block free You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. H and r block free For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. H and r block free Figure A. H and r block free Are You a Qualified Individual? Please click here for the text description of the image. H and r block free figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). H and r block free You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. H and r block free Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. H and r block free If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. H and r block free You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. H and r block free Permanent and total disability. H and r block free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. H and r block free A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. H and r block free See Physician's statement , later. H and r block free Substantial gainful activity. H and r block free   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. H and r block free Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. H and r block free   Substantial gainful activity is not work you do to take care of yourself or your home. H and r block free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. H and r block free However, doing this kind of work may show that you are able to engage in substantial gainful activity. H and r block free    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. H and r block free   The following examples illustrate the tests of substantial gainful activity. H and r block free Example 1. H and r block free Trisha, a sales clerk, retired on disability. H and r block free She is 53 years old and now works as a full-time babysitter for the minimum wage. H and r block free Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. H and r block free She cannot take the credit because she is able to engage in substantial gainful activity. H and r block free Example 2. H and r block free Tom, a bookkeeper, retired on disability. H and r block free He is 59 years old and now drives a truck for a charitable organization. H and r block free He sets his own hours and is not paid. H and r block free Duties of this nature generally are performed for pay or profit. H and r block free Some weeks he works 10 hours, and some weeks he works 40 hours. H and r block free Over the year he averages 20 hours a week. H and r block free The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. H and r block free This is true even though Tom is not paid and he sets his own hours. H and r block free He cannot take the credit. H and r block free Example 3. H and r block free John, who retired on disability, took a job with a former employer on a trial basis. H and r block free The purpose of the job was to see if John could do the work. H and r block free The trial period lasted for 6 months during which John was paid the minimum wage. H and r block free Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. H and r block free The activity was gainful because John was paid at least the minimum wage. H and r block free But the activity was not substantial because his duties were nonproductive. H and r block free These facts do not, by themselves, show that John is able to engage in substantial gainful activity. H and r block free Example 4. H and r block free Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. H and r block free Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. H and r block free Joan can select the time of day when she feels most fit to work. H and r block free Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. H and r block free The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. H and r block free Sheltered employment. H and r block free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. H and r block free These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. H and r block free   Compared to commercial employment, pay is lower for sheltered employment. H and r block free Therefore, one usually does not look for sheltered employment if he or she can get other employment. H and r block free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. H and r block free Physician's statement. H and r block free   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. H and r block free You can use the statement in the Instructions for Schedule R. H and r block free   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. H and r block free Veterans. H and r block free    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. H and r block free VA Form 21-0172 must be signed by a person authorized by the VA to do so. H and r block free You can get this form from your local VA regional office. H and r block free Physician's statement obtained in earlier year. H and r block free   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. H and r block free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. H and r block free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. H and r block free   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. H and r block free Disability income. H and r block free   If you are under age 65, you must also have taxable disability income to qualify for the credit. H and r block free Disability income must meet both of the following requirements. H and r block free It must be paid under your employer's accident or health plan or pension plan. H and r block free It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. H and r block free Payments that are not disability income. H and r block free    Any payment you receive from a plan that does not provide for disability retirement is not disability income. H and r block free Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. H and r block free    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. H and r block free Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. H and r block free Income Limits To determine if you can claim the credit, you must consider two income limits. H and r block free The first limit is the amount of your adjusted gross income (AGI). H and r block free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. H and r block free The limits are shown in Table 1. H and r block free If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. H and r block free See Figuring the Credit Yourself , later. H and r block free Table 1. H and r block free Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. H and r block free . H and r block free . H and r block free     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. H and r block free . H and r block free . H and r block free   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. H and r block free If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. H and r block free Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. H and r block free See Figuring the Credit Yourself , next. H and r block free If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. H and r block free Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. H and r block free If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. H and r block free If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. H and r block free Attach Schedule R to your return. H and r block free Table 2. H and r block free Initial Amounts IF your filing status is. H and r block free . H and r block free . H and r block free   THEN enter on line 10 of Schedule R. H and r block free . H and r block free . H and r block free single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. H and r block free     2 Amount cannot be more than your combined taxable disability income. H and r block free     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. H and r block free   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. H and r block free Next, fill out Schedule R, Part III. H and r block free If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. H and r block free If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. H and r block free There are five steps in Part III to determine the amount of your credit. H and r block free Determine your initial amount (lines 10–12). H and r block free Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). H and r block free Determine your excess adjusted gross income (lines 14–17). H and r block free Determine the total of steps 2 and 3 (line 18). H and r block free Determine your credit (lines 19–22). H and r block free These steps are discussed in more detail next. H and r block free Step 1. H and r block free Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. H and r block free See Table 2. H and r block free Your initial amount is on line 12. H and r block free Initial amounts for persons under age 65. H and r block free   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. H and r block free Special rules for joint returns. H and r block free   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. H and r block free   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. H and r block free Step 2. H and r block free Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. H and r block free You must reduce your initial amount by these payments. H and r block free Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. H and r block free If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. H and r block free Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. H and r block free Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. H and r block free Nontaxable social security payments. H and r block free This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. H and r block free (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. H and r block free ) Nontaxable railroad retirement pension payments treated as social security. H and r block free This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. H and r block free Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). H and r block free (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. H and r block free ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. H and r block free (Do not include amounts that are a return of your cost of a pension or annuity. H and r block free These amounts do not reduce your initial amount. H and r block free ) You should be sure to take into account all of the nontaxable amounts you receive. H and r block free These amounts are verified by the IRS through information supplied by other government agencies. H and r block free Step 3. H and r block free Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. H and r block free Figure your excess adjusted gross income on lines 14–17. H and r block free You figure your excess adjusted gross income as follows. H and r block free Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. H and r block free $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. H and r block free Divide the result of (1) by 2. H and r block free Step 4. H and r block free Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). H and r block free Step 5. H and r block free Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. H and r block free 15). H and r block free In certain cases, the amount of your credit may be limited. H and r block free See Limit on credit , later. H and r block free Example. H and r block free You are 66 years old and your spouse is 64. H and r block free Your spouse is not disabled. H and r block free You file a joint return on Form 1040. H and r block free Your adjusted gross income is $14,630. H and r block free Together you received $3,200 from social security, which was nontaxable. H and r block free You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. H and r block free Initial amount (line 12) $5,000 2. H and r block free Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. H and r block free Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. H and r block free Add (2) and (3) (line 18) 5,515 5. H and r block free Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. H and r block free Limit on credit. H and r block free   The amount of credit you can claim is generally limited to the amount of your tax. H and r block free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. H and r block free Examples The following examples illustrate the credit for the elderly or the disabled. H and r block free The initial amounts are taken from Table 2, earlier. H and r block free Example 1. H and r block free James Davis is 58 years old, single, and files Form 1040A. H and r block free In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. H and r block free He got the required physician's statement in 2011 and kept it with his tax records. H and r block free His physician signed on line B of the statement. H and r block free This year James checks the box in Schedule R, Part II. H and r block free He does not need to get another statement for 2013. H and r block free He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). H and r block free He figures the credit on Schedule R as follows: 1. H and r block free Initial amount   $5,000 2. H and r block free Taxable disability pension   11,400 3. H and r block free Smaller of line 1 or line 2   5,000 4. H and r block free Nontaxable social security  benefits $1,500     5. H and r block free Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. H and r block free Add lines 4 and 5   3,500 7. H and r block free Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. H and r block free Multiply line 7 by 15% (. H and r block free 15)   225 9. H and r block free Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. H and r block free Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. H and r block free The Schedule R for James Davis is not shown. H and r block free Example 2. H and r block free William White is 53. H and r block free His wife Helen is 49. H and r block free William had a stroke 3 years ago and retired on permanent and total disability. H and r block free He is still permanently and totally disabled because of the stroke. H and r block free In November, Helen was injured in an accident at work and retired on permanent and total disability. H and r block free William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. H and r block free Helen earned $12,500 from her job and received a taxable disability pension of $1,700. H and r block free Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). H and r block free They do not itemize deductions. H and r block free They do not have any amounts that would increase their standard deduction. H and r block free Helen's doctor completed the physician's statement in the Instructions for Schedule R. H and r block free Helen is not required to include the statement with their return, but she must keep it for her records. H and r block free William got a physician's statement for the year he had the stroke. H and r block free His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. H and r block free William has kept the physician's statement with his records. H and r block free He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. H and r block free William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. H and r block free They attach Schedule R to their Form 1040 and enter $41 on line 53. H and r block free They check box c on line 53 and enter “Sch R” on the line next to that box. H and r block free See their filled-in Schedule R and Helen's filled-in physician's statement, later. H and r block free Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. H and r block free A person is permanently and totally disabled if both of the following apply:   1. H and r block free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. H and r block free   2. H and r block free A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. H and r block free Physician's Statement     I certify that Helen A. H and r block free White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. H and r block free If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. H and r block free AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. H and r block free Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. H and r block free Doctor 1900 Green St. H and r block free , Hometown, MD 20000         This image is too large to be displayed in the current screen. H and r block free Please click the link to view the image. H and r block free Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. H and r block free Please click the link to view the image. H and r block free Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. H and r block free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. H and r block free Free help with your tax return. H and r block free   Free help in preparing your return is available nationwide from IRS-certified volunteers. H and r block free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. H and r block free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H and r block free 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. H and r block free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H and r block free To find the nearest VITA or TCE site, visit IRS. H and r block free gov or call 1-800-906-9887. H and r block free   As part of the TCE program, AARP offers the Tax-Aide counseling program. H and r block free To find the nearest AARP Tax-Aide site, visit AARP's website at www. H and r block free aarp. H and r block free org/money/taxaide or call 1-888-227-7669. H and r block free   For more information on these programs, go to IRS. H and r block free gov and enter “VITA” in the search box. H and r block free Internet. H and r block free IRS. H and r block free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. H and r block free Apply for an Employer Identification Number (EIN). H and r block free Go to IRS. H and r block free gov and enter Apply for an EIN in the search box. H and r block free Request an Electronic Filing PIN by going to IRS. H and r block free gov and entering Electronic Filing PIN in the search box. H and r block free Check the status of your 2013 refund with Where's My Refund? Go to IRS. H and r block free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H and r block free Check the status of your amended return. H and r block free Go to IRS. H and r block free gov and enter Where's My Amended Return in the search box. H and r block free Download forms, instructions, and publications, including some accessible versions. H and r block free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. H and r block free gov or IRS2Go. H and r block free Tax return and tax account transcripts are generally available for the current year and past three years. H and r block free Figure your income tax withholding with the IRS Withholding Calculator on IRS. H and r block free gov. H and r block free 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. H and r block free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H and r block free gov. H and r block free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. H and r block free gov or IRS2Go. H and r block free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. H and r block free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. H and r block free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. H and r block free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. H and r block free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H and r block free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. H and r block free gov. H and r block free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H and r block free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H and r block free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. H and r block free AARP offers the Tax-Aide counseling program as part of the TCE program. H and r block free Visit AARP's website to find the nearest Tax-Aide location. H and r block free Research your tax questions. H and r block free Search publications and instructions by topic or keyword. H and r block free Read the Internal Revenue Code, regulations, or other official guidance. H and r block free Read Internal Revenue Bulletins. H and r block free Sign up to receive local and national tax news by email. H and r block free Phone. H and r block free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H and r block free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. H and r block free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. H and r block free Call to locate the nearest volunteer help site, 1-800-906-9887. H and r block free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H and r block free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H and r block free Most VITA and TCE sites offer free electronic filing. H and r block free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H and r block free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H and r block free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. H and r block free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. H and r block free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H and r block free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H and r block free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H and r block free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H and r block free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). H and r block free You should receive your order within 10 business days. H and r block free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. H and r block free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. H and r block free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. H and r block free Call to ask tax questions, 1-800-829-1040. H and r block free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H and r block free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H and r block free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. H and r block free gsa. H and r block free gov/fedrelay. H and r block free Walk-in. H and r block free You can find a selection of forms, publications and services — in-person, face-to-face. H and r block free Products. H and r block free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H and r block free Services. H and r block free You can walk in to your local TAC most business days for personal, face-to-face tax help. H and r block free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H and r block free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. H and r block free No appointment is necessary—just walk in. H and r block free Before visiting, check www. H and r block free irs. H and r block free gov/localcontacts for hours of operation and services provided. H and r block free Mail. H and r block free You can send your order for forms, instructions, and publications to the address below. H and r block free You should receive a response within 10 business days after your request is received. H and r block free  Internal Revenue Service 1201 N. H and r block free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H and r block free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H and r block free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H and r block free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. H and r block free 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. H and r block free You face (or your business is facing) an immediate threat of adverse action. H and r block free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H and r block free   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. H and r block free Here's why we can help: TAS is an independent organization within the IRS. H and r block free Our advocates know how to work with the IRS. H and r block free Our services are free and tailored to meet your needs. H and r block free We have offices in every state, the District of Columbia, and Puerto Rico. H and r block free 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 www. H and r block free irs. H and r block free gov/advocate, or call us toll-free at 1-877-777-4778. H and r block free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H and r block free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H and r block free irs. H and r block free gov/sams. H and r block free Low Income Taxpayer Clinics. H and r block free   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. H and r block free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H and r block free Visit www. H and r block free TaxpayerAdvocate. H and r block free irs. H and r block free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H and r block free Prev  Up  Next   Home   More Online Publications
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The Taxpayer Advocate Service Is Your Voice at the IRS

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving problems with the IRS; and those who believe an IRS system or procedure is not working as it should. Here are ten things every taxpayer should know about TAS:

  1. The Taxpayer Advocate Service is your voice at the IRS.
  2. Our service is free and tailored to meet your needs.
  3. You may be eligible for our help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should.
  4. The worst thing you can do is nothing at all!
  5. We help taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. This includes businesses as well as individuals.
  6. If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn.
  7. We have at least one local taxpayer advocate office in every state, the District of Columbia, and Puerto Rico. You can call your local advocate, whose number is in your phone book and in Publication 1546, Taxpayer Advocate Service -- Your Voice at the IRS. You can also call our toll-free number at 1-877-777-4778.
  8. As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at www.taxtoolkit.irs.gov can help you understand these rights.
  9. TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System.
  10. You can get updates on hot tax topics by visiting our YouTube channel at www.youtube.com/tasnta and our Facebook page at http://www.facebook.com/YourVoiceAtIRS, or by following our tweets at http://twitter.com/YourVoiceatIRS
Page Last Reviewed or Updated: 14-Mar-2014

The H And R Block Free

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