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How To Do An Amended Tax Return On Turbotax

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How To Do An Amended Tax Return On Turbotax

How to do an amended tax return on turbotax Publication 225 - Additional Material Prev  Up  Next   Home   More Online Publications

Publication 17 (2013), Your Federal Income Tax

For Individuals

For use in preparing 2013 Returns


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The How To Do An Amended Tax Return On Turbotax

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