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1040 Irs Tax Forms 2012

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1040 Irs Tax Forms 2012

1040 irs tax forms 2012 Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. 1040 irs tax forms 2012 Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. 1040 irs tax forms 2012 Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 1040 irs tax forms 2012 Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. 1040 irs tax forms 2012 Alternative Depreciation System (ADS), Required use of ADS. 1040 irs tax forms 2012 , ADS election. 1040 irs tax forms 2012 Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. 1040 irs tax forms 2012 B Bankruptcy, Bankruptcy. 1040 irs tax forms 2012 Barter income, Barter income. 1040 irs tax forms 2012 Basis Adjusted, Adjusted basis. 1040 irs tax forms 2012 Installment sale, Adjusted basis for installment sale purposes. 1040 irs tax forms 2012 Involuntary conversion, Basis for depreciation. 1040 irs tax forms 2012 Like-kind exchange, Basis for depreciation. 1040 irs tax forms 2012 Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. 1040 irs tax forms 2012 Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. 1040 irs tax forms 2012 Constructing assets, Constructing assets. 1040 irs tax forms 2012 Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. 1040 irs tax forms 2012 Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. 1040 irs tax forms 2012 Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. 1040 irs tax forms 2012 Casualty, defined, Casualty. 1040 irs tax forms 2012 Disaster area losses, Disaster Area Losses Leased property, Leased property. 1040 irs tax forms 2012 Livestock, Livestock or produce bought for resale. 1040 irs tax forms 2012 , Raised draft, breeding, dairy, or sporting animals. 1040 irs tax forms 2012 Reimbursement, Insurance and other reimbursements. 1040 irs tax forms 2012 Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. 1040 irs tax forms 2012 Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. 1040 irs tax forms 2012 Christmas trees, Christmas tree cultivation. 1040 irs tax forms 2012 , Christmas trees. 1040 irs tax forms 2012 Club dues, Club dues and membership fees. 1040 irs tax forms 2012 Comments on publication, Comments and suggestions. 1040 irs tax forms 2012 Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. 1040 irs tax forms 2012 Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. 1040 irs tax forms 2012 , Community property. 1040 irs tax forms 2012 Computer, software, Computer software. 1040 irs tax forms 2012 Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. 1040 irs tax forms 2012 Conservation Reserve Program, Conservation Reserve Program (CRP) payments. 1040 irs tax forms 2012 Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. 1040 irs tax forms 2012 Constructive receipt of income, Constructive receipt. 1040 irs tax forms 2012 Contamination, Soil or other environmental contamination. 1040 irs tax forms 2012 Contract price, Contract price. 1040 irs tax forms 2012 Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. 1040 irs tax forms 2012 , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. 1040 irs tax forms 2012 , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. 1040 irs tax forms 2012 Social security coverage, How to become insured under social security. 1040 irs tax forms 2012 State unemployment tax, Tax rate and credit. 1040 irs tax forms 2012 Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. 1040 irs tax forms 2012 Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. 1040 irs tax forms 2012 Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. 1040 irs tax forms 2012 , Section 1231 transactions. 1040 irs tax forms 2012 , Gain or loss. 1040 irs tax forms 2012 Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. 1040 irs tax forms 2012 Canceled, Cancellation of Debt, Canceled debt excluded from income. 1040 irs tax forms 2012 , Cancellation of debt. 1040 irs tax forms 2012 , Canceled debt. 1040 irs tax forms 2012 Nonrecourse, Amount realized on a nonrecourse debt. 1040 irs tax forms 2012 Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. 1040 irs tax forms 2012 Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. 1040 irs tax forms 2012 Conservation assets, Depreciable conservation assets. 1040 irs tax forms 2012 Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. 1040 irs tax forms 2012 Listed property, Additional Rules for Listed Property Raised livestock, Livestock. 1040 irs tax forms 2012 Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 1040 irs tax forms 2012 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 1040 irs tax forms 2012 Direct payments, Direct payments and counter-cyclical payments. 1040 irs tax forms 2012 , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. 1040 irs tax forms 2012 Disaster relief payments, Qualified disaster relief payments. 1040 irs tax forms 2012 Dispositions, Sale or other disposal of land during 9-year period. 1040 irs tax forms 2012 , Gain on sale of farmland. 1040 irs tax forms 2012 , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. 1040 irs tax forms 2012 , Easements. 1040 irs tax forms 2012 Election ADS depreciation, Electing ADS. 1040 irs tax forms 2012 , ADS election. 1040 irs tax forms 2012 Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. 1040 irs tax forms 2012 Cutting of timber, Election to treat cutting as a sale or exchange. 1040 irs tax forms 2012 Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. 1040 irs tax forms 2012 Out of installment method, Electing out of the installment method. 1040 irs tax forms 2012 Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. 1040 irs tax forms 2012 Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. 1040 irs tax forms 2012 Employer identification number, Reminders, Employer identification number (EIN). 1040 irs tax forms 2012 Endangered species recovery expenses, Endangered species recovery expenses. 1040 irs tax forms 2012 Environmental contamination, Soil or other environmental contamination. 1040 irs tax forms 2012 Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). 1040 irs tax forms 2012 , Fair market value (FMV). 1040 irs tax forms 2012 Family member Business expenses, Special rule for related persons. 1040 irs tax forms 2012 Installment sale, Sale to a related person. 1040 irs tax forms 2012 Like-kind exchange, Like-kind exchanges between related persons. 1040 irs tax forms 2012 Loss on sale or exchange of property, Losses from sales or exchanges between related persons. 1040 irs tax forms 2012 Personal-use property, Personal-use property. 1040 irs tax forms 2012 Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. 1040 irs tax forms 2012 , Farm. 1040 irs tax forms 2012 Income averaging, Income Averaging for Farmers Rental, Farm rental. 1040 irs tax forms 2012 Sale of, Sale of a Farm Farmer, Farmer. 1040 irs tax forms 2012 Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. 1040 irs tax forms 2012 Form 1099-A, Form 1099-A. 1040 irs tax forms 2012 , Forms 1099-A and 1099-C. 1040 irs tax forms 2012 1099-C, Cancellation of Debt, Form 1099-C. 1040 irs tax forms 2012 , Forms 1099-A and 1099-C. 1040 irs tax forms 2012 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. 1040 irs tax forms 2012 1099-PATR, Form 1099-PATR. 1040 irs tax forms 2012 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. 1040 irs tax forms 2012 , Recapture. 1040 irs tax forms 2012 , Reporting the exchange. 1040 irs tax forms 2012 4835, Rents (Including Crop Shares) 5213, Using the presumption later. 1040 irs tax forms 2012 6252, Form 6252. 1040 irs tax forms 2012 8822, Reminders 8824, Reporting the exchange. 1040 irs tax forms 2012 8849, Claiming a Refund 8886, Reminders 940, Form 940. 1040 irs tax forms 2012 943, Form 943. 1040 irs tax forms 2012 982, Form 982 I-9, Form I-9. 1040 irs tax forms 2012 SS-4, Reminders, Employer identification number (EIN). 1040 irs tax forms 2012 SS-5, Obtaining a social security number. 1040 irs tax forms 2012 T (Timber), Form T (Timber). 1040 irs tax forms 2012 W-2, Form W-2. 1040 irs tax forms 2012 W-4, Reminders, New hire reporting. 1040 irs tax forms 2012 , Form W-4. 1040 irs tax forms 2012 W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. 1040 irs tax forms 2012 Free tax services, How To Get Tax Help, Free help with your tax return. 1040 irs tax forms 2012 Fuel tax credit or refund, Fuel tax credit and refund. 1040 irs tax forms 2012 , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). 1040 irs tax forms 2012 , Cost related to gifts. 1040 irs tax forms 2012 , Property Received as a Gift, Gift. 1040 irs tax forms 2012 Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. 1040 irs tax forms 2012 Gross profit percentage, Gross profit percentage. 1040 irs tax forms 2012 Gross profit, defined, Gross profit. 1040 irs tax forms 2012 Guarantee, Debt not payable on demand. 1040 irs tax forms 2012 H Health insurance deduction, Self-employed health insurance deduction. 1040 irs tax forms 2012 Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. 1040 irs tax forms 2012 Holding period, Holding period. 1040 irs tax forms 2012 Horticultural structure, Horticultural structure. 1040 irs tax forms 2012 I Illegal irrigation subsidy, Illegal federal irrigation subsidy. 1040 irs tax forms 2012 Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. 1040 irs tax forms 2012 , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. 1040 irs tax forms 2012 Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. 1040 irs tax forms 2012 Inherited property, Inherited Property Insolvency, Insolvency. 1040 irs tax forms 2012 Installment sales, Form 6252. 1040 irs tax forms 2012 Electing out, Electing out of the installment method. 1040 irs tax forms 2012 Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 1040 irs tax forms 2012 Unstated interest, Unstated interest. 1040 irs tax forms 2012 Insurance, Insurance, Self-employed health insurance deduction. 1040 irs tax forms 2012 Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 1040 irs tax forms 2012 Unstated, Unstated interest. 1040 irs tax forms 2012 Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 1040 irs tax forms 2012 Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 1040 irs tax forms 2012 , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 1040 irs tax forms 2012 Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. 1040 irs tax forms 2012 Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. 1040 irs tax forms 2012 Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. 1040 irs tax forms 2012 Prepaid farm supplies, Deduction limit. 1040 irs tax forms 2012 Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 1040 irs tax forms 2012 Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. 1040 irs tax forms 2012 Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 1040 irs tax forms 2012 Casualty and theft losses, Livestock or produce bought for resale. 1040 irs tax forms 2012 Crop shares, Crop shares you use to feed livestock. 1040 irs tax forms 2012 Depreciation, Livestock. 1040 irs tax forms 2012 Diseased, Diseased livestock. 1040 irs tax forms 2012 Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 1040 irs tax forms 2012 Losses, Loss of livestock. 1040 irs tax forms 2012 , Livestock Purchased, Purchased livestock. 1040 irs tax forms 2012 Raised, Raised livestock. 1040 irs tax forms 2012 Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 1040 irs tax forms 2012 Used in a farm business, Livestock used in farm business. 1040 irs tax forms 2012 Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040 irs tax forms 2012 Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 1040 irs tax forms 2012 Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. 1040 irs tax forms 2012 Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 1040 irs tax forms 2012 Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 1040 irs tax forms 2012 Lost property, Mislaid or lost property. 1040 irs tax forms 2012 M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040 irs tax forms 2012 Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040 irs tax forms 2012 Nontaxable transfer, Property acquired in a nontaxable transfer. 1040 irs tax forms 2012 Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 1040 irs tax forms 2012 Membership fees, Club dues and membership fees. 1040 irs tax forms 2012 Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 1040 irs tax forms 2012 Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040 irs tax forms 2012 Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040 irs tax forms 2012 Nontaxable transfer, Property acquired in a nontaxable transfer. 1040 irs tax forms 2012 Percentage tables, Rules for using the tables. 1040 irs tax forms 2012 Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 1040 irs tax forms 2012 Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 1040 irs tax forms 2012 Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 1040 irs tax forms 2012 P Partners, limited, Limited partner. 1040 irs tax forms 2012 Partners, retired, Retired partner. 1040 irs tax forms 2012 Partners, Spouse, Business Owned and Operated by Spouses. 1040 irs tax forms 2012 Partnership, Partnership income or loss. 1040 irs tax forms 2012 Passenger automobile, Passenger automobiles. 1040 irs tax forms 2012 Pasture income, Pasture income and rental. 1040 irs tax forms 2012 Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. 1040 irs tax forms 2012 Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. 1040 irs tax forms 2012 Extends useful life, Prepayment. 1040 irs tax forms 2012 Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 1040 irs tax forms 2012 Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 1040 irs tax forms 2012 Received for services, Property received for services. 1040 irs tax forms 2012 Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 1040 irs tax forms 2012 Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 1040 irs tax forms 2012 Section 1255, Section 1255 property. 1040 irs tax forms 2012 Tangible personal, Tangible personal property. 1040 irs tax forms 2012 Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 1040 irs tax forms 2012 Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 1040 irs tax forms 2012 Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 1040 irs tax forms 2012 Basis reductions, Recapture of basis reductions. 1040 irs tax forms 2012 Certain depreciation, Recapture of certain depreciation. 1040 irs tax forms 2012 Cost-sharing payments, Recapture. 1040 irs tax forms 2012 Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 1040 irs tax forms 2012 Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. 1040 irs tax forms 2012 Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 1040 irs tax forms 2012 Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 1040 irs tax forms 2012 , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 1040 irs tax forms 2012 Fuel tax, Fuel tax credit and refund. 1040 irs tax forms 2012 , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 1040 irs tax forms 2012 , Casualties and Thefts, Insurance and other reimbursements. 1040 irs tax forms 2012 Deduction taken, Refund or reimbursement. 1040 irs tax forms 2012 Expenses, Reimbursed expenses. 1040 irs tax forms 2012 Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 1040 irs tax forms 2012 Reforestation expenses, Qualifying costs. 1040 irs tax forms 2012 To employees, Reimbursements to employees. 1040 irs tax forms 2012 Related persons, Special rule for related persons. 1040 irs tax forms 2012 , Losses from sales or exchanges between related persons. 1040 irs tax forms 2012 , Special rules for related persons. 1040 irs tax forms 2012 , Like-kind exchanges between related persons. 1040 irs tax forms 2012 , Sale to a related person. 1040 irs tax forms 2012 , Buying replacement property from a related person. 1040 irs tax forms 2012 , Related persons. 1040 irs tax forms 2012 Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 1040 irs tax forms 2012 Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 1040 irs tax forms 2012 Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 1040 irs tax forms 2012 , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 1040 irs tax forms 2012 S Sale of home, Sale of your home. 1040 irs tax forms 2012 Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. 1040 irs tax forms 2012 Self-employed health insurance deduction, Self-employed health insurance deduction. 1040 irs tax forms 2012 Self-employment tax Community property, Community property. 1040 irs tax forms 2012 Deduction, Deduction for employer-equivalent portion of self-employment tax. 1040 irs tax forms 2012 How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. 1040 irs tax forms 2012 Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. 1040 irs tax forms 2012 Share farming, Share farmer. 1040 irs tax forms 2012 Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. 1040 irs tax forms 2012 Selling price Defined, Selling price. 1040 irs tax forms 2012 Reduced, Selling price reduced. 1040 irs tax forms 2012 Settlement costs (fees), Settlement costs. 1040 irs tax forms 2012 Social security and Medicare Credits of coverage, Earning credits in 2013. 1040 irs tax forms 2012 Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. 1040 irs tax forms 2012 Software, computer, Computer software. 1040 irs tax forms 2012 Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. 1040 irs tax forms 2012 Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. 1040 irs tax forms 2012 Start-up costs for businesses, Business start-up and organizational costs. 1040 irs tax forms 2012 Suggestions for publication, Comments and suggestions. 1040 irs tax forms 2012 T Tangible personal property, Tangible personal property. 1040 irs tax forms 2012 Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 1040 irs tax forms 2012 Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. 1040 irs tax forms 2012 Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. 1040 irs tax forms 2012 General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. 1040 irs tax forms 2012 State and local general sales, State and local general sales taxes. 1040 irs tax forms 2012 Withholding, Federal income tax withholding. 1040 irs tax forms 2012 , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. 1040 irs tax forms 2012 Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. 1040 irs tax forms 2012 Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. 1040 irs tax forms 2012 , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. 1040 irs tax forms 2012 TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. 1040 irs tax forms 2012 Unstated interest, Unstated interest. 1040 irs tax forms 2012 W Wages and salaries, Wages and salaries. 1040 irs tax forms 2012 Water conservation, Conservation Expenses Water well, Water well. 1040 irs tax forms 2012 , Water wells. 1040 irs tax forms 2012 Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040 irs tax forms 2012 Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Ohio Attorney Generals Office

Website: Ohio Attorney Generals Office (Ohio attorney general website)

Address: Ohio Attorney Generals Office
Consumer Protection Section
30 E. Broad St., 14th Floor
Columbus, OH 43215-3400

Phone Number: 614-466-4986

Toll-free: 1-800-282-0515

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County Consumer Protection Offices

Summit County Office of Consumer Affairs

Website: Summit County Office of Consumer Affairs

Address: Summit County Office of Consumer Affairs
175 S. Main St., Suite 209
Akron, OH 44308

Phone Number: 330-643-2879

Cuyahoga County Department of Consumer Affairs

Website: Cuyahoga County Department of Consumer Affairs

Address: Cuyahoga County Department of Consumer Affairs
5398 1/2 Northfield Rd.
Maple Heights, OH 44137

Phone Number: 216-443-7035

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Financial Institutions
Consumer Complaints

77 S. High St., 21st Floor
Columbus, OH 43215-6120

Phone Number: 614-728-8400

Toll-free: 1-866-278-0003

TTY: 1-800-750-0750

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Office of Consumer Affairs
50 W. Town St., 3rd Floor
Suite 300
Columbus, OH 43215

Phone Number: 614-644-2673

Toll-free: 1-800-686-1526
1-800-686-1527 (Fraud Hotline) 1-800-686-1527 (Fraud Hotline)

TTY: 614-644-3745

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Securities
77 S. High St.
22nd Floor
Columbus, OH 43215-6131

Phone Number: 614-644-7381

Toll-free: 1-800-788-1194 (Investor Protection Hotline)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Consumers' Counsel

Website: Consumers' Counsel

Address: Consumers' Counsel
10 W. Broad St., Suite 1800
Columbus, OH 43215-3485

Phone Number: 614-466-8574

Toll-free: 1-877-742-5622 (OH)

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
180 E. Broad St.
Columbus, OH 43215

Phone Number: 614-466-3292

Toll-free: 1-800-686-7826 (OH)

TTY: 1-800-686-1570 (OH)

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The 1040 Irs Tax Forms 2012

1040 irs tax forms 2012 3. 1040 irs tax forms 2012   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. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 Figure the environmental tax on Form 6627. 1040 irs tax forms 2012 Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 18 and 21). 1040 irs tax forms 2012 The oil spill liability tax rate is $. 1040 irs tax forms 2012 08 per barrel and generally applies to crude oil received at a U. 1040 irs tax forms 2012 S. 1040 irs tax forms 2012 refinery and to petroleum products entered into the United States for consumption, use, or warehousing. 1040 irs tax forms 2012 The tax also applies to certain uses and the exportation of domestic crude oil. 1040 irs tax forms 2012 Crude oil includes crude oil condensates and natural gasoline. 1040 irs tax forms 2012 Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. 1040 irs tax forms 2012 Crude oil. 1040 irs tax forms 2012   Tax is imposed on crude oil when it is received at a United Sates refinery. 1040 irs tax forms 2012 The operator of the refinery is liable for the tax. 1040 irs tax forms 2012   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. 1040 irs tax forms 2012 However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. 1040 irs tax forms 2012 The user or exporter is liable for the tax. 1040 irs tax forms 2012 Imported petroleum products. 1040 irs tax forms 2012   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 S. 1040 irs tax forms 2012 refinery. 1040 irs tax forms 2012   Tax is imposed only once on any imported petroleum product. 1040 irs tax forms 2012 Thus, the operator of a U. 1040 irs tax forms 2012 S. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. 1040 irs tax forms 2012 Taxable event. 1040 irs tax forms 2012   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. 1040 irs tax forms 2012 The manufacturer or importer is liable for the tax. 1040 irs tax forms 2012 Use of ODCs. 1040 irs tax forms 2012   You use an ODC if you put it into service in a trade or business or for the production of income. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. 1040 irs tax forms 2012   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. 1040 irs tax forms 2012 An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. 1040 irs tax forms 2012 Generally, tax is imposed when the mixture is created and not on its sale or use. 1040 irs tax forms 2012 However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. 1040 irs tax forms 2012 You can revoke this choice only with IRS consent. 1040 irs tax forms 2012   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. 1040 irs tax forms 2012 Exceptions. 1040 irs tax forms 2012   The following may be exempt from the tax on ODCs. 1040 irs tax forms 2012 Metered-dose inhalers. 1040 irs tax forms 2012 Recycled ODCs. 1040 irs tax forms 2012 Exported ODCs. 1040 irs tax forms 2012 ODCs used as feedstock. 1040 irs tax forms 2012 Metered-dose inhalers. 1040 irs tax forms 2012   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. 1040 irs tax forms 2012 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 irs tax forms 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 irs tax forms 2012 4682-2(d)(5). 1040 irs tax forms 2012 The certificate may be included as part of the sales documentation. 1040 irs tax forms 2012 Keep the certificate with your records. 1040 irs tax forms 2012 Recycled ODCs. 1040 irs tax forms 2012   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). 1040 irs tax forms 2012 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). 1040 irs tax forms 2012   The Montreal Protocol is administered by the United Nations (U. 1040 irs tax forms 2012 N. 1040 irs tax forms 2012 ). 1040 irs tax forms 2012 To determine if a country has signed the Montreal Protocol, contact the U. 1040 irs tax forms 2012 N. 1040 irs tax forms 2012 The website is untreaty. 1040 irs tax forms 2012 un. 1040 irs tax forms 2012 org. 1040 irs tax forms 2012 Exported ODCs. 1040 irs tax forms 2012   Generally, there is no tax on ODCs sold for export if certain requirements are met. 1040 irs tax forms 2012 For a sale to be nontaxable, you and the purchaser must be registered. 1040 irs tax forms 2012 See Form 637, Application for Registration (for Certain Excise Tax Activities). 1040 irs tax forms 2012 Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 irs tax forms 2012 Keep the certificate with your records. 1040 irs tax forms 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 irs tax forms 2012 4682-5(d)(3). 1040 irs tax forms 2012 The tax benefit of this exemption is limited. 1040 irs tax forms 2012 For more information, see Regulations section 52. 1040 irs tax forms 2012 4682-5. 1040 irs tax forms 2012 ODCs used as feedstock. 1040 irs tax forms 2012   There is no tax on ODCs sold for use or used as a feedstock. 1040 irs tax forms 2012 An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 irs tax forms 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 irs tax forms 2012 4682-2(d)(2). 1040 irs tax forms 2012 Keep the certificate with your records. 1040 irs tax forms 2012 Credits or refunds. 1040 irs tax forms 2012   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). 1040 irs tax forms 2012 For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). 1040 irs tax forms 2012 Conditions to allowance for ODCs exported. 1040 irs tax forms 2012   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. 1040 irs tax forms 2012 You must also have the evidence required by the EPA as proof that the ODCs were exported. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 The Imported Products Table is listed in Regulations section 52. 1040 irs tax forms 2012 4682-3(f)(6). 1040 irs tax forms 2012 The tax is based on the weight of the ODCs used in the manufacture of the product. 1040 irs tax forms 2012 Use the following methods to figure the ODC weight. 1040 irs tax forms 2012 The actual (exact) weight of each ODC used as a material in manufacturing the product. 1040 irs tax forms 2012 If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 Taxable event. 1040 irs tax forms 2012   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. 1040 irs tax forms 2012 The importer is liable for the tax. 1040 irs tax forms 2012 Use of imported products. 1040 irs tax forms 2012   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. 1040 irs tax forms 2012 The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. 1040 irs tax forms 2012 Entry as use. 1040 irs tax forms 2012   The importer may choose to treat the entry of a product into the United States as the use of the product. 1040 irs tax forms 2012 Tax is imposed on the date of entry instead of when the product is sold or used. 1040 irs tax forms 2012 The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. 1040 irs tax forms 2012 Make the choice by checking the box in Part II of Form 6627. 1040 irs tax forms 2012 The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. 1040 irs tax forms 2012 You can revoke this choice only with IRS consent. 1040 irs tax forms 2012 Sale of article incorporating imported product. 1040 irs tax forms 2012   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. 1040 irs tax forms 2012 The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. 1040 irs tax forms 2012 The importer has not chosen to treat entry into the United States as use of the product. 1040 irs tax forms 2012 Imported products table. 1040 irs tax forms 2012   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. 1040 irs tax forms 2012   Each listing in the table identifies a product by name and includes only products that are described by that name. 1040 irs tax forms 2012 Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012   Part II of the table lists electronic items that are not included within any other list in the table. 1040 irs tax forms 2012 An imported product is included in this list only if the product meets one of the following tests. 1040 irs tax forms 2012 It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. 1040 irs tax forms 2012 It contains components described in (1), which account for more than 15% of the cost of the product. 1040 irs tax forms 2012   These components do not include passive electrical devices, such as resistors and capacitors. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 Rules for listing products. 1040 irs tax forms 2012   Products are listed in the table according to the following rules. 1040 irs tax forms 2012 A product is listed in Part I of the table if it is a mixture containing ODCs. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. 1040 irs tax forms 2012 It is not an imported taxable product. 1040 irs tax forms 2012 It would otherwise be included within a list in Part II of the table. 1040 irs tax forms 2012   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. 1040 irs tax forms 2012 ODC weight. 1040 irs tax forms 2012   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. 1040 irs tax forms 2012 The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. 1040 irs tax forms 2012 Modifying the table. 1040 irs tax forms 2012   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. 1040 irs tax forms 2012 They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. 1040 irs tax forms 2012 To request a modification, see Regulations section 52. 1040 irs tax forms 2012 4682-3(g) for the mailing address and information that must be included in the request. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. 1040 irs tax forms 2012 These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. 1040 irs tax forms 2012 The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. 1040 irs tax forms 2012 You are liable for the floor stocks tax if you hold any of the following on January 1. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 You must pay this floor stocks tax by June 30 of each year. 1040 irs tax forms 2012 Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. 1040 irs tax forms 2012 For the tax rates, see the Form 6627 instructions. 1040 irs tax forms 2012 ODCs not subject to floor stocks tax. 1040 irs tax forms 2012   The floor stocks tax is not imposed on any of the following ODCs. 1040 irs tax forms 2012 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. 1040 irs tax forms 2012 ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. 1040 irs tax forms 2012 ODCs that have been reclaimed or recycled. 1040 irs tax forms 2012 ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. 1040 irs tax forms 2012 Prev  Up  Next   Home   More Online Publications