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State Tax File For Free

State tax file for free 13. State tax file for free   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. State tax file for free Free help with your tax return. State tax file for free   You can get free help preparing your return nationwide from IRS-certified volunteers. State tax file for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State tax file for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax file for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax file for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State tax file for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State tax file for free gov, download the IRS2Go app, or call 1-800-906-9887. State tax file for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax file for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax file for free aarp. State tax file for free org/money/taxaide or call 1-888-227-7669. State tax file for free For more information on these programs, go to IRS. State tax file for free gov and enter “VITA” in the search box. State tax file for free Internet. State tax file for free    IRS. State tax file for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State tax file for free Download the free IRS2Go app from the iTunes app store or from Google Play. State tax file for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State tax file for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. State tax file for free gov or download the IRS2Go app and select the Refund Status option. State tax file for free The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax file for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. State tax file for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax file for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax file for free Use the Interactive Tax Assistant (ITA) to research your tax questions. State tax file for free No need to wait on the phone or stand in line. State tax file for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. State tax file for free When you reach the response screen, you can print the entire interview and the final response for your records. State tax file for free New subject areas are added on a regular basis. State tax file for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State tax file for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State tax file for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. State tax file for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State tax file for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. State tax file for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. State tax file for free You can also ask the IRS to mail a return or an account transcript to you. State tax file for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State tax file for free gov or by calling 1-800-908-9946. State tax file for free Tax return and tax account transcripts are generally available for the current year and the past three years. State tax file for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State tax file for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State tax file for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. State tax file for free Check the status of your amended return using Where's My Amended Return? Go to IRS. State tax file for free gov and enter Where's My Amended Return? in the search box. State tax file for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax file for free It can take up to 3 weeks from the date you mailed it to show up in our system. State tax file for free Make a payment using one of several safe and convenient electronic payment options available on IRS. State tax file for free gov. State tax file for free Select the Payment tab on the front page of IRS. State tax file for free gov for more information. State tax file for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State tax file for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax file for free gov. State tax file for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State tax file for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax file for free gov. State tax file for free Request an Electronic Filing PIN by going to IRS. State tax file for free gov and entering Electronic Filing PIN in the search box. State tax file for free Download forms, instructions and publications, including accessible versions for people with disabilities. State tax file for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State tax file for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State tax file for free An employee can answer questions about your tax account or help you set up a payment plan. State tax file for free Before you visit, check the Office Locator on IRS. State tax file for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State tax file for free If you have a special need, such as a disability, you can request an appointment. State tax file for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax file for free Apply for an Employer Identification Number (EIN). State tax file for free Go to IRS. State tax file for free gov and enter Apply for an EIN in the search box. State tax file for free Read the Internal Revenue Code, regulations, or other official guidance. State tax file for free Read Internal Revenue Bulletins. State tax file for free Sign up to receive local and national tax news and more by email. State tax file for free Just click on “subscriptions” above the search box on IRS. State tax file for free gov and choose from a variety of options. State tax file for free    Phone. State tax file for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax file for free Download the free IRS2Go app from the iTunes app store or from Google Play. State tax file for free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State tax file for free gov, or download the IRS2Go app. State tax file for free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax file for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax file for free Most VITA and TCE sites offer free electronic filing. State tax file for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax file for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax file for free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. State tax file for free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax file for free The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax file for free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax file for free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. State tax file for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax file for free Note, the above information is for our automated hotline. State tax file for free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. State tax file for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax file for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax file for free It can take up to 3 weeks from the date you mailed it to show up in our system. State tax file for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). State tax file for free You should receive your order within 10 business days. State tax file for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State tax file for free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. State tax file for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax file for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax file for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. State tax file for free    Walk-in. State tax file for free You can find a selection of forms, publications and services — in-person. State tax file for free Products. State tax file for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax file for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax file for free Services. State tax file for free You can walk in to your local TAC for face-to-face tax help. State tax file for free An employee can answer questions about your tax account or help you set up a payment plan. State tax file for free Before visiting, use the Office Locator tool on IRS. State tax file for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State tax file for free    Mail. State tax file for free You can send your order for forms, instructions, and publications to the address below. State tax file for free You should receive a response within 10 business days after your request is received. State tax file for free Internal Revenue Service 1201 N. State tax file for free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State tax file for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax file for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax file for free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State tax file for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State tax file for free You face (or your business is facing) an immediate threat of adverse action. State tax file for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax file for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State tax file for free Here's why we can help: TAS is an independent organization within the IRS. State tax file for free Our advocates know how to work with the IRS. State tax file for free Our services are free and tailored to meet your needs. State tax file for free We have offices in every state, the District of Columbia, and Puerto Rico. State tax file for free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. State tax file for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax file for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State tax file for free Low Income Taxpayer Clinics. State tax file for free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. State tax file for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax file for free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax file for free Prev  Up  Next   Home   More Online Publications
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The Health Coverage Tax Credit (HCTC) Program

The HCTC made health insurance more affordable for eligible individuals and their families by paying a significant portion of qualified health insurance premiums for tax years 2002 through 2013. 

HCTC Latest News and Background
Important Update:  The legislation that authorized the Health Coverage Tax Credit (HCTC) has expired. The tax credit is not available for tax years after 2013. 

HCTC Eligibility Requirements and How to Claim the HCTC
On this page you can find general requirements, as well as information about claiming the HCTC on your federal income tax return.

HCTC Information for our Partners
The HCTC Program partnered with companies, unions, the Department of Labor, state workforce agencies, Pension Benefit Guaranty Corporation (PBGC), and tax professionals to administer the HCTC. Health Plan Administrators (HPAs) can also access this page to find helpful information on returning funds to the HCTC Program.

HCTC Information for Tax Professionals
Tax Professionals can find information on how they can help yearly filers claim the HCTC on their federal income tax return.  

HCTC Quick References
You can find HCTC-related information including contact information, a glossary of common terms, frequently asked questions, a link to our state-qualified health plans, and additional resources.

For more information about the HCTC, please contact us.

Page Last Reviewed or Updated: 01-Jan-2014

The State Tax File For Free

State tax file for free 3. State tax file for free   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. State tax file for free In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. State tax file for free Figure the environmental tax on Form 6627. State tax file for free Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. State tax file for free For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. State tax file for free No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. State tax file for free Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. State tax file for free 18 and 21). State tax file for free The oil spill liability tax rate is $. State tax file for free 08 per barrel and generally applies to crude oil received at a U. State tax file for free S. State tax file for free refinery and to petroleum products entered into the United States for consumption, use, or warehousing. State tax file for free The tax also applies to certain uses and the exportation of domestic crude oil. State tax file for free Crude oil includes crude oil condensates and natural gasoline. State tax file for free Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. State tax file for free Crude oil. State tax file for free   Tax is imposed on crude oil when it is received at a United Sates refinery. State tax file for free The operator of the refinery is liable for the tax. State tax file for free   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. State tax file for free However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. State tax file for free The user or exporter is liable for the tax. State tax file for free Imported petroleum products. State tax file for free   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. State tax file for free The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. State tax file for free S. State tax file for free refinery. State tax file for free   Tax is imposed only once on any imported petroleum product. State tax file for free Thus, the operator of a U. State tax file for free S. State tax file for free refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. State tax file for free ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. State tax file for free Taxable event. State tax file for free   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. State tax file for free The manufacturer or importer is liable for the tax. State tax file for free Use of ODCs. State tax file for free   You use an ODC if you put it into service in a trade or business or for the production of income. State tax file for free Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. State tax file for free The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. State tax file for free   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. State tax file for free An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. State tax file for free Generally, tax is imposed when the mixture is created and not on its sale or use. State tax file for free However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. State tax file for free You can revoke this choice only with IRS consent. State tax file for free   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. State tax file for free Exceptions. State tax file for free   The following may be exempt from the tax on ODCs. State tax file for free Metered-dose inhalers. State tax file for free Recycled ODCs. State tax file for free Exported ODCs. State tax file for free ODCs used as feedstock. State tax file for free Metered-dose inhalers. State tax file for free   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. State tax file for free For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax file for free The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax file for free 4682-2(d)(5). State tax file for free The certificate may be included as part of the sales documentation. State tax file for free Keep the certificate with your records. State tax file for free Recycled ODCs. State tax file for free   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). State tax file for free There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). State tax file for free   The Montreal Protocol is administered by the United Nations (U. State tax file for free N. State tax file for free ). State tax file for free To determine if a country has signed the Montreal Protocol, contact the U. State tax file for free N. State tax file for free The website is untreaty. State tax file for free un. State tax file for free org. State tax file for free Exported ODCs. State tax file for free   Generally, there is no tax on ODCs sold for export if certain requirements are met. State tax file for free For a sale to be nontaxable, you and the purchaser must be registered. State tax file for free See Form 637, Application for Registration (for Certain Excise Tax Activities). State tax file for free Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax file for free Keep the certificate with your records. State tax file for free The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax file for free 4682-5(d)(3). State tax file for free The tax benefit of this exemption is limited. State tax file for free For more information, see Regulations section 52. State tax file for free 4682-5. State tax file for free ODCs used as feedstock. State tax file for free   There is no tax on ODCs sold for use or used as a feedstock. State tax file for free An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. State tax file for free The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. State tax file for free   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. State tax file for free The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. State tax file for free 4682-2(d)(2). State tax file for free Keep the certificate with your records. State tax file for free Credits or refunds. State tax file for free   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). State tax file for free For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). State tax file for free Conditions to allowance for ODCs exported. State tax file for free   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. State tax file for free You must also have the evidence required by the EPA as proof that the ODCs were exported. State tax file for free Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. State tax file for free The Imported Products Table is listed in Regulations section 52. State tax file for free 4682-3(f)(6). State tax file for free The tax is based on the weight of the ODCs used in the manufacture of the product. State tax file for free Use the following methods to figure the ODC weight. State tax file for free The actual (exact) weight of each ODC used as a material in manufacturing the product. State tax file for free If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. State tax file for free However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. State tax file for free Taxable event. State tax file for free   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. State tax file for free The importer is liable for the tax. State tax file for free Use of imported products. State tax file for free   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. State tax file for free The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. State tax file for free Entry as use. State tax file for free   The importer may choose to treat the entry of a product into the United States as the use of the product. State tax file for free Tax is imposed on the date of entry instead of when the product is sold or used. State tax file for free The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. State tax file for free Make the choice by checking the box in Part II of Form 6627. State tax file for free The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. State tax file for free You can revoke this choice only with IRS consent. State tax file for free Sale of article incorporating imported product. State tax file for free   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. State tax file for free The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. State tax file for free The importer has not chosen to treat entry into the United States as use of the product. State tax file for free Imported products table. State tax file for free   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. State tax file for free   Each listing in the table identifies a product by name and includes only products that are described by that name. State tax file for free Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. State tax file for free In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. State tax file for free A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. State tax file for free   Part II of the table lists electronic items that are not included within any other list in the table. State tax file for free An imported product is included in this list only if the product meets one of the following tests. State tax file for free It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. State tax file for free It contains components described in (1), which account for more than 15% of the cost of the product. State tax file for free   These components do not include passive electrical devices, such as resistors and capacitors. State tax file for free Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. State tax file for free Rules for listing products. State tax file for free   Products are listed in the table according to the following rules. State tax file for free A product is listed in Part I of the table if it is a mixture containing ODCs. State tax file for free A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. State tax file for free A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. State tax file for free It is not an imported taxable product. State tax file for free It would otherwise be included within a list in Part II of the table. State tax file for free   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. State tax file for free ODC weight. State tax file for free   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. State tax file for free The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. State tax file for free Modifying the table. State tax file for free   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. State tax file for free They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. State tax file for free To request a modification, see Regulations section 52. State tax file for free 4682-3(g) for the mailing address and information that must be included in the request. State tax file for free Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. State tax file for free The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. State tax file for free These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. State tax file for free The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. State tax file for free You are liable for the floor stocks tax if you hold any of the following on January 1. State tax file for free At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. State tax file for free If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. State tax file for free You must pay this floor stocks tax by June 30 of each year. State tax file for free Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. State tax file for free For the tax rates, see the Form 6627 instructions. State tax file for free ODCs not subject to floor stocks tax. State tax file for free   The floor stocks tax is not imposed on any of the following ODCs. State tax file for free ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. State tax file for free ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. State tax file for free ODCs that have been reclaimed or recycled. State tax file for free ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. State tax file for free Prev  Up  Next   Home   More Online Publications