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1040 Nr Tax Form

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1040 Nr Tax Form

1040 nr tax form 14. 1040 nr tax form   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 1040 nr tax form Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040 nr tax form Custom application of fertilizer and pesticide. 1040 nr tax form Fuel not used for farming. 1040 nr tax form Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 1040 nr tax form Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 1040 nr tax form You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 1040 nr tax form Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 1040 nr tax form The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 1040 nr tax form Use on a farm for farming purposes. 1040 nr tax form Off-highway business use. 1040 nr tax form Uses other than as a fuel in a propulsion engine, such as home use. 1040 nr tax form Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 1040 nr tax form See Publication 510, Excise Taxes, for more information. 1040 nr tax form Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 1040 nr tax form Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 1040 nr tax form See Table 14-1 for a list of available fuel tax credits and refunds. 1040 nr tax form Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040 nr tax form Farm. 1040 nr tax form   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 1040 nr tax form It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 1040 nr tax form A fish farm is an area where fish are grown or raised and not merely caught or harvested. 1040 nr tax form Table 14-1. 1040 nr tax form Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 1040 nr tax form Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 1040 nr tax form 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 1040 nr tax form See Reg. 1040 nr tax form 48. 1040 nr tax form 6427-10 (b)(1) for the definition of a blocked pump. 1040 nr tax form 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 1040 nr tax form It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 1040 nr tax form Farming purposes. 1040 nr tax form   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 1040 nr tax form To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040 nr tax form To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040 nr tax form To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040 nr tax form To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040 nr tax form For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040 nr tax form The more-than-one-half test applies separately to each commodity. 1040 nr tax form Commodity means a single raw product. 1040 nr tax form For example, apples and peaches are two separate commodities. 1040 nr tax form To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. 1040 nr tax form Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 1040 nr tax form   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 1040 nr tax form Therefore, you can still claim the credit or refund for the fuel so used. 1040 nr tax form However, see Custom application of fertilizer and pesticide, later. 1040 nr tax form If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 1040 nr tax form Buyer of fuel, including undyed diesel fuel or undyed kerosene. 1040 nr tax form   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 1040 nr tax form For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 1040 nr tax form Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040 nr tax form   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 1040 nr tax form However, see Custom application of fertilizer and pesticide, next. 1040 nr tax form Also see Dyed Diesel Fuel and Dyed Kerosene, later. 1040 nr tax form Example. 1040 nr tax form Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 1040 nr tax form Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 1040 nr tax form In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 1040 nr tax form Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 1040 nr tax form Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 1040 nr tax form No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 1040 nr tax form In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 1040 nr tax form Custom application of fertilizer and pesticide. 1040 nr tax form   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 1040 nr tax form Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040 nr tax form For applicators using highway vehicles, only the fuel used on the farm is exempt. 1040 nr tax form Fuel used traveling on the highway to and from the farm is taxable. 1040 nr tax form Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 1040 nr tax form For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040 nr tax form For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 1040 nr tax form A sample waiver is included as Model Waiver L in the appendix of Publication 510. 1040 nr tax form A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 1040 nr tax form To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 1040 nr tax form However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 1040 nr tax form Fuel not used for farming. 1040 nr tax form   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 1040 nr tax form Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040 nr tax form For personal use, such as lawn mowing. 1040 nr tax form In processing, packaging, freezing, or canning operations. 1040 nr tax form In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040 nr tax form All-terrain vehicles (ATVs). 1040 nr tax form   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 1040 nr tax form Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 1040 nr tax form If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 1040 nr tax form Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 1040 nr tax form For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 1040 nr tax form Excise tax applies to the fuel used by the truck on the highways. 1040 nr tax form In this situation, undyed (taxed) fuel should be purchased for the truck. 1040 nr tax form You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 1040 nr tax form You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 1040 nr tax form Penalty. 1040 nr tax form   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 1040 nr tax form The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040 nr tax form After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040 nr tax form For more information on this penalty, see Publication 510. 1040 nr tax form Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 1040 nr tax form Off-highway business use. 1040 nr tax form   This is any use of fuel in a trade or business or in an income-producing activity. 1040 nr tax form The use must not be in a highway vehicle registered or required to be registered for use on public highways. 1040 nr tax form Off-highway business use generally does not include any use in a recreational motorboat. 1040 nr tax form Examples. 1040 nr tax form   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 1040 nr tax form In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 1040 nr tax form   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040 nr tax form For more information, see Publication 510. 1040 nr tax form Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 1040 nr tax form This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 1040 nr tax form Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 1040 nr tax form How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 1040 nr tax form The basic rules for claiming credits and refunds are listed in Table 14-2 . 1040 nr tax form Table 14-2. 1040 nr tax form Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 1040 nr tax form   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 1040 nr tax form Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 1040 nr tax form You do not have to use any special form, but the records should establish the following information. 1040 nr tax form The total number of gallons bought and used during the period covered by your claim. 1040 nr tax form The dates of the purchases. 1040 nr tax form The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 1040 nr tax form The nontaxable use for which you used the fuel. 1040 nr tax form The number of gallons used for each nontaxable use. 1040 nr tax form It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 1040 nr tax form For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 1040 nr tax form Credit or refund. 1040 nr tax form   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 1040 nr tax form If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 1040 nr tax form Credit only. 1040 nr tax form   You can claim the following taxes only as a credit on your income tax return. 1040 nr tax form Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 1040 nr tax form Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 1040 nr tax form Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 1040 nr tax form Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 1040 nr tax form Do not claim a credit for any excise tax for which you have filed a refund claim. 1040 nr tax form How to claim a credit. 1040 nr tax form   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 1040 nr tax form Individuals. 1040 nr tax form   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 1040 nr tax form If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040 nr tax form Partnership. 1040 nr tax form   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040 nr tax form , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 1040 nr tax form Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 1040 nr tax form An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 1040 nr tax form S. 1040 nr tax form Return of Income for Electing Large Partnerships. 1040 nr tax form Other entities. 1040 nr tax form   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 1040 nr tax form When to claim a credit. 1040 nr tax form   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 1040 nr tax form You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040 nr tax form A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 1040 nr tax form Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040 nr tax form Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 1040 nr tax form The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040 nr tax form If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 1040 nr tax form See the Instructions for Form 720. 1040 nr tax form Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 1040 nr tax form You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 1040 nr tax form This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 1040 nr tax form If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 1040 nr tax form If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 1040 nr tax form Only one claim can be filed for a quarter. 1040 nr tax form You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 1040 nr tax form You must claim a credit on your income tax return for the tax. 1040 nr tax form How to file a quarterly claim. 1040 nr tax form   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 1040 nr tax form Send it to the address shown in the instructions. 1040 nr tax form If you file Form 720, you can use its Schedule C for your refund claims. 1040 nr tax form See the Instructions for Form 720. 1040 nr tax form When to file a quarterly claim. 1040 nr tax form   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 1040 nr tax form If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 1040 nr tax form    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 1040 nr tax form 001 per gallon is generally not subject to credit or refund. 1040 nr tax form Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 1040 nr tax form Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 1040 nr tax form Cash method. 1040 nr tax form   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 1040 nr tax form If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 1040 nr tax form If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 1040 nr tax form Example. 1040 nr tax form Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 1040 nr tax form On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 1040 nr tax form Then, on Form 4136, she claimed the $110 as a credit. 1040 nr tax form Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 1040 nr tax form Accrual method. 1040 nr tax form   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 1040 nr tax form It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 1040 nr tax form Example. 1040 nr tax form Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 1040 nr tax form On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 1040 nr tax form On Form 4136, Patty claims the $155 as a credit. 1040 nr tax form She reports the $155 as other income on line 8b of her 2012 Schedule F. 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Japan 2011 Earthquake/Tsunami – U.S. Government Information


In the United States

Environmental Monitoring

The EPA has its radiation air monitoring (RadNet) data, frequently asked questions, and other resources on http://www.epa.gov/japan2011/. Here you can:

Food Safety

The U.S. Food and Drug Administration (FDA) has deemed that based on current information, there is no risk to the U.S. food supply.

In response to the ongoing situation in Japan, the EPA has taken steps to increase the level of nationwide monitoring of milk, precipitation, drinking water, and other potential exposure routes.

  • EPA conducts radiological monitoring of milk under its RADNET program
  • The U.S. Food and Drug Administration has jurisdiction over the safety, labeling and identity of milk and milk products in interstate commerce.
  • States have jurisdiction over those facilities located within their territory.

Results from a screening sample taken March 25 from Spokane, WA detected 0.8 pCi/L of iodine-131, which is more than 5,000 times lower than the Derived Intervention Level set by the U.S. Food and Drug Administration.

  • These types of findings are to be expected in the coming days and are far below levels of public health concern, including for infants and children.
  • Iodine-131 has a very short half-life of approximately eight days, and the level detected in milk and milk products is therefore expected to drop relatively quickly.

Radiation is all around us in our daily lives, and these findings are a miniscule amount compared to what people experience every day. For example, people are exposed to low levels of radiation on round trip cross country flights, watching television, and even from construction materials.

  • The U.S. Food and Drug Administration has jurisdiction over 80 percent of the food supply, including seafood, dairy, and produce. The U.S. Department of Agriculture regulates meat, poultry, and processed egg products, while FDA regulates all other food products.
  • The U.S. Department of Agriculture has stated that Japan has not exported any beef products to the United States for nearly a year.
  • The U.S. Department of Agriculture has stated that Japan is not currently eligible to export any poultry or processed egg products to the U.S.
  • The U.S. Food and Drug Administration and Customs and Border Protection carefully screen all food products for unsafe substances, including radiological material at Ports of Entry.
  • Learn more about keeping food safe during an emergency.

Potassium Iodide (KI)

The Centers for Disease Control (CDC) does not recommend that people in the United States take potassium iodide supplements (also called KI) in response to the damaged nuclear reactors in Japan.

  • Only take KI on the advice of emergency management officials, public health officials, or your doctor.
  • There are health risks associated with taking KI.

Food, Mail, Ships, and Cargo from Japan

The U.S. Customs and Border Protection (CBP) is monitoring developments in Japan carefully and uses several types of radiation detection equipment in air and sea ports, mail facilities, and elsewhere to ensure safety.

  • CBP and the U.S. Food and Drug Administration carefully screen all food products for unsafe substances, including radiological material, at Ports of Entry.
  • All inbound travelers, baggage, and cargo are screened for radiological materials.
  • CBP employs radiation monitors at international mail facilities.

American Citizens in Japan

American Embassy in Japan

All U.S. citizens in Japan should continue to carefully monitor the situation and follow the guidance of the U.S. and Japanese governments.

Authorized Departures

The U.S. government has authorized the voluntary departure from Japan of eligible family members of U.S. government personnel assigned to the U.S. Embassy in Tokyo, the U.S. Consulate in Nagoya, the Foreign Service Institute Field School in Yokohama, and U.S. Forces Japan.

Evacuations

Travel to and from Japan

Disaster Preparedness

The tragic events in Japan remind us that disasters can strike at any time. The best way to make sure your family is taken care of when disaster strikes is to be prepared.

Additional Information

  • Earthquake in Japan – See facts from the U.S. Geological Survey about the 9.0 earthquake.
  • Earthquake Preparedness and Response – The U.S. Centers for Disease Control and Prevention provides helpful tips on how to prepare for an earthquake and what to do during a quake.
  • Earthquakes, Flooding, and Radiation – The National Institutes of Health provides information and resources about natural disasters and their effects.
  • Tsunami Health Effects – The U.S. Centers for Disease Control and Prevention describes the immediate, secondary, and long-term health effects of a tsunami.
  • Tsunami Preparedness – The Federal Emergency Management Agency explains what a tsunami is and provides guidance on what to do during a tsunami watch or warning.
  • Radiation – Read about the assistance and expertise that the U.S. Department of Energy is providing to Japanese response and recovery efforts.

The 1040 Nr Tax Form

1040 nr tax form Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. 1040 nr tax form Tax questions. 1040 nr tax form Useful Items - You may want to see: What's New Registered tax return preparers. 1040 nr tax form  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. 1040 nr tax form They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. 1040 nr tax form Future developments. 1040 nr tax form  The IRS has created a page on IRS. 1040 nr tax form gov for information about Publication 947 at www. 1040 nr tax form irs. 1040 nr tax form gov/pub947. 1040 nr tax form Information about any future developments (such as legislation enacted after we release it) will be posted on that page. 1040 nr tax form Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. 1040 nr tax form The toll-free number for this service is 1-866-860-4259. 1040 nr tax form Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. 1040 nr tax form Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. 1040 nr tax form Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. 1040 nr tax form For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. 1040 nr tax form Definitions. 1040 nr tax form   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. 1040 nr tax form Comments and suggestions. 1040 nr tax form   We welcome your comments about this publication and your suggestions for future editions. 1040 nr tax form   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 1040 nr tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 nr tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 nr tax form   You can email us at taxforms@irs. 1040 nr tax form gov . 1040 nr tax form Please put “Publications Comment” on the subject line. 1040 nr tax form You can also send us comments from www. 1040 nr tax form irs. 1040 nr tax form gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. 1040 nr tax form ” Ordering forms and publications. 1040 nr tax form   Visit www. 1040 nr tax form irs. 1040 nr tax form gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040 nr tax form Internal Revenue Service 1201 N. 1040 nr tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 nr tax form   If you have a tax question, check the information available on IRS. 1040 nr tax form gov or call 1-800-829-1040. 1040 nr tax form We cannot answer tax questions sent to either of the above addresses. 1040 nr tax form Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. 1040 nr tax form 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications