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How To File Tax Return

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How To File Tax Return

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

How to file tax return 10. How to file tax return   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. How to file tax return Adjusted gross income. How to file tax return Distributions received by spouse. How to file tax return Testing period. How to file tax return If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). How to file tax return This credit could reduce the federal income tax you pay dollar for dollar. How to file tax return Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. How to file tax return You are not under age 18. How to file tax return You are not a full-time student (explained next). How to file tax return No one else, such as your parent(s), claims an exemption for you on their tax return. How to file tax return Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. How to file tax return Full-time student. How to file tax return   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. How to file tax return You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. How to file tax return Adjusted gross income. How to file tax return   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. How to file tax return However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. How to file tax return Eligible contributions. How to file tax return   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. How to file tax return They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. How to file tax return For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. How to file tax return Reducing eligible contributions. How to file tax return   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. How to file tax return Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. How to file tax return      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. How to file tax return Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. How to file tax return Loans from a qualified employer plan treated as a distribution. How to file tax return Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). How to file tax return Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). How to file tax return Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. How to file tax return Distributions from a military retirement plan. How to file tax return Distributions received by spouse. How to file tax return   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. How to file tax return Testing period. How to file tax return   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. How to file tax return Example. How to file tax return You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. How to file tax return You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. How to file tax return Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. How to file tax return You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. How to file tax return You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. How to file tax return Maximum eligible contributions. How to file tax return   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. How to file tax return Effect on other credits. How to file tax return   The amount of this credit will not change the amount of your refundable tax credits. How to file tax return A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. How to file tax return Maximum credit. How to file tax return   This is a nonrefundable credit. How to file tax return The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. How to file tax return If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. How to file tax return How to figure and report the credit. How to file tax return   The amount of the credit you can get is based on the contributions you make and your credit rate. How to file tax return The credit rate can be as low as 10% or as high as 50%. How to file tax return Your credit rate depends on your income and your filing status. How to file tax return See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. How to file tax return   The maximum contribution taken into account is $2,000 per person. How to file tax return On a joint return, up to $2,000 is taken into account for each spouse. How to file tax return   Figure the credit on Form 8880. How to file tax return Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. How to file tax return Prev  Up  Next   Home   More Online Publications