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How To File A 1040x Amendment

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How To File A 1040x Amendment

How to file a 1040x amendment Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. How to file a 1040x amendment Tax questions. How to file a 1040x amendment Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. How to file a 1040x amendment irs. How to file a 1040x amendment gov/pub54. How to file a 1040x amendment What's New Exclusion amount. How to file a 1040x amendment  The maximum foreign earned income exclusion is adjusted annually for inflation. How to file a 1040x amendment For 2013, the maximum exclusion has increased to $97,600. How to file a 1040x amendment See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. How to file a 1040x amendment Housing expenses — base amount. How to file a 1040x amendment  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. How to file a 1040x amendment The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. How to file a 1040x amendment For 2013, this amount is $42. How to file a 1040x amendment 78 per day ($15,616 per year). How to file a 1040x amendment See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. How to file a 1040x amendment Housing expenses — maximum amount. How to file a 1040x amendment  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. How to file a 1040x amendment See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. How to file a 1040x amendment Filing requirements. How to file a 1040x amendment  Generally, the amount of income you can receive before you must file an income tax return has increased. How to file a 1040x amendment These amounts are shown in chapter 1 under Filing Requirements . How to file a 1040x amendment Self-employment tax rate. How to file a 1040x amendment  For 2013, the self-employment tax rate of 13. How to file a 1040x amendment 3% has increased to 15. How to file a 1040x amendment 3%. How to file a 1040x amendment The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. How to file a 1040x amendment All net earnings are subject to the Medicare part of the tax. How to file a 1040x amendment For more information, see chapter 3. How to file a 1040x amendment IRA limitations for 2013. How to file a 1040x amendment . How to file a 1040x amendment  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). How to file a 1040x amendment You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). How to file a 1040x amendment If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. How to file a 1040x amendment See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. How to file a 1040x amendment Reminders Figuring tax on income not excluded. How to file a 1040x amendment  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. How to file a 1040x amendment See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. How to file a 1040x amendment If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. How to file a 1040x amendment Form 8938. How to file a 1040x amendment  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. How to file a 1040x amendment See Form 8938 in chapter 1. How to file a 1040x amendment Change of address. How to file a 1040x amendment  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. How to file a 1040x amendment If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. How to file a 1040x amendment Photographs of missing children. How to file a 1040x amendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file a 1040x amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file a 1040x amendment You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file a 1040x amendment Introduction This publication discusses special tax rules for U. How to file a 1040x amendment S. How to file a 1040x amendment citizens and resident aliens who work abroad or who have income earned in foreign countries. How to file a 1040x amendment If you are a U. How to file a 1040x amendment S. How to file a 1040x amendment citizen or resident alien, your worldwide income generally is subject to U. How to file a 1040x amendment S. How to file a 1040x amendment income tax, regardless of where you are living. How to file a 1040x amendment Also, you are subject to the same income tax filing requirements that apply to U. How to file a 1040x amendment S. How to file a 1040x amendment citizens or resident aliens living in the United States. How to file a 1040x amendment Expatriation tax provisions apply to U. How to file a 1040x amendment S. How to file a 1040x amendment citizens who have renounced their citizenship and long-term residents who have ended their residency. How to file a 1040x amendment These provisions are discussed in chapter 4 of Publication 519, U. How to file a 1040x amendment S. How to file a 1040x amendment Tax Guide for Aliens. How to file a 1040x amendment Resident alien. How to file a 1040x amendment   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. How to file a 1040x amendment Green card test. How to file a 1040x amendment You are a U. How to file a 1040x amendment S. How to file a 1040x amendment resident if you were a lawful permanent resident of the United States at any time during the calendar year. How to file a 1040x amendment This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). How to file a 1040x amendment Substantial presence test. How to file a 1040x amendment You are considered a U. How to file a 1040x amendment S. How to file a 1040x amendment resident if you meet the substantial presence test for the calendar year. How to file a 1040x amendment To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. How to file a 1040x amendment Example. How to file a 1040x amendment You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. How to file a 1040x amendment To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). How to file a 1040x amendment Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. How to file a 1040x amendment   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. How to file a 1040x amendment Filing information. How to file a 1040x amendment    Chapter 1 contains general filing information, such as: Whether you must file a U. How to file a 1040x amendment S. How to file a 1040x amendment tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. How to file a 1040x amendment S. How to file a 1040x amendment resident, and Whether you must pay estimated tax. How to file a 1040x amendment Withholding tax. How to file a 1040x amendment    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. How to file a 1040x amendment S. How to file a 1040x amendment citizens and resident aliens. How to file a 1040x amendment Self-employment tax. How to file a 1040x amendment    Chapter 3 discusses who must pay self-employment tax. How to file a 1040x amendment Foreign earned income exclusion and housing exclusion and deduction. How to file a 1040x amendment    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. How to file a 1040x amendment You may qualify to treat up to $97,600 of your income as not taxable by the United States. How to file a 1040x amendment You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. How to file a 1040x amendment These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. How to file a 1040x amendment   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. How to file a 1040x amendment These rules are explained in chapter 4. How to file a 1040x amendment   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. How to file a 1040x amendment Exemptions, deductions, and credits. How to file a 1040x amendment    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. How to file a 1040x amendment These are generally the same as if you were living in the United States. How to file a 1040x amendment However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. How to file a 1040x amendment Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. How to file a 1040x amendment Tax treaty benefits. How to file a 1040x amendment    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. How to file a 1040x amendment It also explains how to get copies of tax treaties. How to file a 1040x amendment How to get tax help. How to file a 1040x amendment    Chapter 7 is an explanation of how to get information and assistance from the IRS. How to file a 1040x amendment Questions and answers. How to file a 1040x amendment   Frequently asked questions and answers to those questions are presented in the back of the publication. How to file a 1040x amendment Comments and suggestions. How to file a 1040x amendment   We welcome your comments about this publication and your suggestions for future editions. How to file a 1040x amendment   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file a 1040x amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file a 1040x amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file a 1040x amendment   You can send us comments from www. How to file a 1040x amendment irs. How to file a 1040x amendment gov/formspubs/. How to file a 1040x amendment Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file a 1040x amendment ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file a 1040x amendment Ordering forms and publications. How to file a 1040x amendment   Visit www. How to file a 1040x amendment irs. How to file a 1040x amendment gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to file a 1040x amendment Internal Revenue Service 1201 N. How to file a 1040x amendment Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file a 1040x amendment   If you have a tax question, check the information available on IRS. How to file a 1040x amendment gov or call 1-800-TAX–FORM (1-800-829-1040). How to file a 1040x amendment We cannot answer tax questions sent to either of the above addresses. How to file a 1040x amendment Prev  Up  Next   Home   More Online Publications
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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The How To File A 1040x Amendment

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