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Self Employed Tax Return

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Self Employed Tax Return

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

Self employed tax return Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Self employed tax return Tax questions. Self employed tax return Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Self employed tax return  Section C of Form 4684 is new for 2013. Self employed tax return You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Self employed tax return Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Self employed tax return You do not need to complete Appendix A. Self employed tax return For details, see Losses from Ponzi-type investment schemes , later. Self employed tax return Reminders Future developments. Self employed tax return   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Self employed tax return irs. Self employed tax return gov/pub547. Self employed tax return Photographs of missing children. Self employed tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Self employed tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Self employed tax return 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. Self employed tax return Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Self employed tax return A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Self employed tax return A theft occurs when someone steals your property. Self employed tax return A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Self employed tax return This publication discusses the following topics. Self employed tax return Definitions of a casualty, theft, and loss on deposits. Self employed tax return How to figure the amount of your gain or loss. Self employed tax return How to treat insurance and other reimbursements you receive. Self employed tax return The deduction limits. Self employed tax return When and how to report a casualty or theft. Self employed tax return The special rules for disaster area losses. Self employed tax return Forms to file. Self employed tax return   Generally, when you have a casualty or theft, you have to file Form 4684. Self employed tax return You may also have to file one or more of the following forms. Self employed tax return Schedule A (Form 1040). Self employed tax return Form 1040NR, Schedule A (for nonresident aliens). Self employed tax return Schedule D. Self employed tax return Form 4797. Self employed tax return For details on which form to use, see How To Report Gains and Losses , later. Self employed tax return Condemnations. Self employed tax return   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Self employed tax return Workbooks for casualties and thefts. Self employed tax return   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Self employed tax return It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Self employed tax return   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Self employed tax return Comments and suggestions. Self employed tax return   We welcome your comments about this publication and your suggestions for future editions. Self employed tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Self employed tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Self employed tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Self employed tax return   You can send your comments from www. Self employed tax return irs. Self employed tax return gov/formspubs/. Self employed tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Self employed tax return   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. Self employed tax return Ordering forms and publications. Self employed tax return   Visit www. Self employed tax return irs. Self employed tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Self employed tax return Internal Revenue Service 1201 N. Self employed tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Self employed tax return   If you have a tax question, check the information available on IRS. Self employed tax return gov or call 1-800-829-1040. Self employed tax return We cannot answer tax questions sent to either of the above addresses. Self employed tax return Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Self employed tax return Prev  Up  Next   Home   More Online Publications