File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Efile Tax Returns

1040ez Irs1040ez Filing Online1040x Tax ReturnForm 1040nr SoftwareIrs Forms 2011Filing 2011 Taxes Late TurbotaxWhere's My Amended ReturnFile My 2012 Tax ReturnFederal Tax Amendment FormE File Tax ReturnsInstructions Michigan 2012 Mi 1040xCheap State Taxes OnlineTurbotax Amended Return 2011Irs 1040ez 2011Need To File 2010 Taxes OnlineHow To E-file 2012 TaxesOnline 1040ez FilingHow To Fill Out 1040x Line By LineI Need To File 2009 Tax ReturnFiling A 1040x Amended Tax ReturnTax Ez1040 FormCorporation Tax SoftwareFree Tax Filing Federal And StateH 7 R Block Free FileTaxact Online 2010Can You File 2012 Taxes OnlineFiling An Amended Tax Return For 2013File State Taxes Only Online FreeFree State Tax FilingWhere Can I File My 2010 Taxes For Free2012 Tax Return FilingTaxslayer 2011Where To Mail State Taxes2011 Tax Return TurbotaxOnline Tax Filing 2012File 1040 Ez OnlineHttps Www Freefilefillableforms Org2011 Tax Forms FederalFree E-file State Taxes

Efile Tax Returns

Efile tax returns Publication 925 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Manufacturers' Energy Efficient Appliance Credit

Tax Relief and Job Creation Act of 2010     

Act §709 – Modification and Extension of Energy Efficient Appliance Credit for Appliances Produced After 2010

In General

The Tax Relief and Job Creation Act of 2010 modifies and extends the energy efficient appliance credit for certain dishwashers, clothes washers, and refrigerators manufactured after December 31, 2010. Under Code  §45M(a)(1), the credit may be claimed as part of the Code §38 general business credit for each type of qualified energy efficient appliance produced by the taxpayer during the 2011 calendar year ending with or within the taxpayer’s taxable year.

Credit per Unit Produced Based on Energy Efficiency

The credit may be claimed on each qualifying appliance produced by the taxpayer and is based on the type of appliance, its energy efficiency, and for dishwashers and clothes washers, the amount of water it consumes. The total credit for any type of qualifying appliance is the applicable amount listed below multiplied by the eligible production for such type. §45M(a)(2). For purposes of this code section, the term “produced” includes manufactured.  §45M(f)(7).     

Dishwashers

  • $25 in the case of a dishwasher which is manufactured in calendar year 2011 and which uses no more than 307 kilowatt hours per year and 5.0 gallons per cycle (5.5 gallons per cycle for dishwashers designed for greater than 12 place settings). §45M(b)(1)(C)
  • $50 in the case of a dishwasher which is manufactured in calendar year 2011 and which uses no more than 295 kilowatt hours per year and 4.25 gallons per cycle (4.75 gallons per cycle for dishwashers designed for greater than 12 place settings). §45M(b)(1)(D)
  • $75 in the case of a dishwasher which is manufactured in calendar year 2011 and which uses no more than 280 kilowatt hours per year and 4 gallons per cycle (4.5 gallons per cycle for dishwashers designed for greater than 12 place settings). §45M(b)(1)(E)

The term “dishwasher” means a residential dishwasher subject to the energy conservation standards established by the Department of Energy.  §45M(f)(2) 

 Clothes washers

  • $175 in the case of a top-loading clothes washer manufactured in calendar year 2011 which meets or exceeds a 2.2 modified energy factor and does not exceed a 4.5 water consumption factor. §45M(b)(2)(E)
  • $225 in the case of a clothes washer manufactured in calendar year 2011—(i) which is a top-loading clothes washer and which meets or exceeds a 2.4 modified energy factor and does not exceed a 4.2 water consumption factor, or (ii) which is a front-loading clothes washer and which meets or exceeds a 2.8 modified energy factor and does not exceed a 3.5 water consumption factor. §45M(b)(2)(F)

The term “clothes washer” means a residential model clothes washer, including a commercial residential style coin operated washer.  I.R.C. §45M(f)(3).  The term “top-loading clothes washer” means a clothes washer that has the clothes container compartment access located on the top of the machine and that operates on a vertical axis.  §45M(f)(4)

Refrigerators

The credit for refrigerators is based on their energy savings relative to the energy conservation standards promulgated by the Department of Energy that took effect on July 1, 2001.  §45M(f)(8) 

  • $150 in the case of a refrigerator manufactured in calendar year 2011 which consumes at least 30% less energy than the 2001 energy conservation standards. §45M(b)(3)(E)
  • $200 in the case of a refrigerator manufactured in calendar year 2011 which consumes at least 35% less energy than the 2001 energy conservation standards. §45M(b)(3)(F)

The term “refrigerator” means a residential model automatic defrost refrigerator-freezer that has an internal volume of at least 16.5 cubic feet.  §45M(f)(5)

Eligible Production

The production in a calendar year eligible for the credit includes only the excess of the number of appliances of such type that are produced during such calendar year in the United States over the average number of appliances of such type that were produced by the taxpayer (or any predecessor) in the United States during the preceding 2-calendar year period. §45M(c) 

Limitations

The following limitations on the credit apply to taxable years beginning after December 31, 2010:

Dollar Limitation

The aggregate amount of credit allowed with respect to a taxpayer for any taxable year shall not exceed $25 million reduced by the amount of the credit allowed to the taxpayer (or any predecessor) for all prior taxable years beginning after December 31, 2010.  §45M(e)(1). The $25 million dollar limitation shall not be taken into account for refrigerators eligible for the $200 credit and clothes washers eligible for the $225 credit.  §45M(e)(2)

4% Gross Receipts Limitation

The credit with respect to a taxpayer for the taxable year shall not exceed an amount equal to 4% of the average annual gross receipts of the taxpayer for the 3 taxable years preceding the taxable year in which the credit is determined.   §45M(e)(3)

For purposes of the 4% gross receipts limitation:

  • All controlled groups of corporations, and partnerships or proprietorships that are under common control, that are treated as a single employer under §52(a) or (b) are also treated as a single producer for gross receipts limitation purposes. §45M(e)(4) & §448(c)(2)
  • If the entity was not in existence for the entire preceding 3 taxable years, the percentage of average annual gross receipts are to be applied on the basis of the period during which such entity was in existence. §45M(e)(4) & §448(c)(3)(A)
  • Gross receipts for any taxable year of less than 12 months are to be annualized by multiplying the gross receipts for the short period by 12 and dividing the result by the number of months in the short period. §45M(e)(4) & §448(c)(3)(B)
  • Gross receipts for any taxable year are to be reduced by returns and allowances made during such year.  §45M(e)(4) & §448(c)(3)(C)
  • The preceding 3 year period includes gross receipts of the taxpayer or any predecessor to the taxpayer. §45M(e)(4) & §448(c)(3)(D)

Definition of Controlled Group

Generally, controlled groups of corporations, and partnerships or proprietorships which are under common control that are treated as single employers under §52(a) or (b) are treated as single producers for purposes of the credit. §45M(g)(2)(A). Foreign corporations are not considered excluded members of a controlled group of corporations. §45M(g)(2)(B)

Verification

No amount of credit will be allowed with respect to which a taxpayer has not submitted such information or certification as the Secretary, in consultation with the Secretary of Energy, determines to be necessary.  I.R.C. §45M(g)(3) 

Carryback and Carryforward Rules

While Code §39 generally provides for a 1 year carryback and 20 year carryforward for current year business credits that exceed the limitation of Code §38(c), no portion of the unused business credit can be carried back to a tax year before the first year for which that credit is allowed. §§39(a) & (d) 

Effective Date

Act Sec. 709 applies to qualifying energy efficient appliances produced after December 31, 2010.

Page Last Reviewed or Updated: 14-Feb-2014

The Efile Tax Returns

Efile tax returns Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Efile tax returns Tax questions. Efile tax returns Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Efile tax returns The general rules for deducting business expenses are discussed in the opening chapter. Efile tax returns The chapters that follow cover specific expenses and list other publications and forms you may need. Efile tax returns Comments and suggestions. Efile tax returns   We welcome your comments about this publication and your suggestions for future editions. Efile tax returns   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Efile tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile tax returns   You can send us comments from www. Efile tax returns irs. Efile tax returns gov/formspubs/. Efile tax returns Click on “More Information” and then on “Give us feedback. Efile tax returns ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Efile tax returns Ordering forms and publications. Efile tax returns   Visit www. Efile tax returns irs. Efile tax returns 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. Efile tax returns Internal Revenue Service 1201 N. Efile tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Efile tax returns Tax questions. Efile tax returns   If you have a tax-related question, please go to Help With Tax Questions on IRS. Efile tax returns gov. Efile tax returns If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Efile tax returns Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Efile tax returns irs. Efile tax returns gov/pub535. Efile tax returns What's New for 2013 The following items highlight some changes in the tax law for 2013. Efile tax returns Optional safe harbor method to determine the business use of a home deduction. Efile tax returns  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Efile tax returns For more information, see chapter 1. Efile tax returns Standard mileage rate. Efile tax returns  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Efile tax returns 5 cents per mile. Efile tax returns For more information, see chapter 11. Efile tax returns Additional Medicare Tax. Efile tax returns  Beginning in 2013, a 0. Efile tax returns 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Efile tax returns Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Efile tax returns RRTA compensation should be separately compared to the threshold. Efile tax returns For more information, see chapter 5 or visit www. Efile tax returns irs. Efile tax returns gov and enter the following words in the search box: Additional Medicare Tax. Efile tax returns Retiree drug subsidy. Efile tax returns  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Efile tax returns For more information, visit www. Efile tax returns irs. Efile tax returns gov and enter the following words in the search box: Retiree drug subsidy. Efile tax returns What's New for 2014 The following item highlights a change in the tax law for 2014. Efile tax returns Standard mileage rate. Efile tax returns  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Efile tax returns Film and television productions costs. Efile tax returns  The election to expense film and television production costs does not apply to productions that begin in 2014. Efile tax returns For more information, see chapter 7. Efile tax returns Reminders The following reminders and other items may help you file your tax return. Efile tax returns IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Efile tax returns The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Efile tax returns You can use one of the following IRS e-file options. Efile tax returns Use an authorized IRS e-file provider. Efile tax returns Use a personal computer. Efile tax returns Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Efile tax returns For details on these fast filing methods, see your income tax package. Efile tax returns Form 1099 MISC. Efile tax returns  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Efile tax returns See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Efile tax returns Photographs of missing children. Efile tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Efile tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. Efile tax returns Prev  Up  Next   Home   More Online Publications