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Free File Taxes 2011

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Free File Taxes 2011

Free file taxes 2011 3. Free file taxes 2011   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. Free file taxes 2011 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. Free file taxes 2011 Figure the environmental tax on Form 6627. Free file taxes 2011 Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Free file taxes 2011 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. Free file taxes 2011 No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Free file taxes 2011 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. Free file taxes 2011 18 and 21). Free file taxes 2011 The oil spill liability tax rate is $. Free file taxes 2011 08 per barrel and generally applies to crude oil received at a U. Free file taxes 2011 S. Free file taxes 2011 refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Free file taxes 2011 The tax also applies to certain uses and the exportation of domestic crude oil. Free file taxes 2011 Crude oil includes crude oil condensates and natural gasoline. Free file taxes 2011 Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Free file taxes 2011 Crude oil. Free file taxes 2011   Tax is imposed on crude oil when it is received at a United Sates refinery. Free file taxes 2011 The operator of the refinery is liable for the tax. Free file taxes 2011   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Free file taxes 2011 However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Free file taxes 2011 The user or exporter is liable for the tax. Free file taxes 2011 Imported petroleum products. Free file taxes 2011   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Free file taxes 2011 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. Free file taxes 2011 S. Free file taxes 2011 refinery. Free file taxes 2011   Tax is imposed only once on any imported petroleum product. Free file taxes 2011 Thus, the operator of a U. Free file taxes 2011 S. Free file taxes 2011 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. Free file taxes 2011 ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Free file taxes 2011 Taxable event. Free file taxes 2011   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Free file taxes 2011 The manufacturer or importer is liable for the tax. Free file taxes 2011 Use of ODCs. Free file taxes 2011   You use an ODC if you put it into service in a trade or business or for the production of income. Free file taxes 2011 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. Free file taxes 2011 The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Free file taxes 2011   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Free file taxes 2011 An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Free file taxes 2011 Generally, tax is imposed when the mixture is created and not on its sale or use. Free file taxes 2011 However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Free file taxes 2011 You can revoke this choice only with IRS consent. Free file taxes 2011   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. Free file taxes 2011 Exceptions. Free file taxes 2011   The following may be exempt from the tax on ODCs. Free file taxes 2011 Metered-dose inhalers. Free file taxes 2011 Recycled ODCs. Free file taxes 2011 Exported ODCs. Free file taxes 2011 ODCs used as feedstock. Free file taxes 2011 Metered-dose inhalers. Free file taxes 2011   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Free file taxes 2011 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free file taxes 2011 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free file taxes 2011 4682-2(d)(5). Free file taxes 2011 The certificate may be included as part of the sales documentation. Free file taxes 2011 Keep the certificate with your records. Free file taxes 2011 Recycled ODCs. Free file taxes 2011   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). Free file taxes 2011 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). Free file taxes 2011   The Montreal Protocol is administered by the United Nations (U. Free file taxes 2011 N. Free file taxes 2011 ). Free file taxes 2011 To determine if a country has signed the Montreal Protocol, contact the U. Free file taxes 2011 N. Free file taxes 2011 The website is untreaty. Free file taxes 2011 un. Free file taxes 2011 org. Free file taxes 2011 Exported ODCs. Free file taxes 2011   Generally, there is no tax on ODCs sold for export if certain requirements are met. Free file taxes 2011 For a sale to be nontaxable, you and the purchaser must be registered. Free file taxes 2011 See Form 637, Application for Registration (for Certain Excise Tax Activities). Free file taxes 2011 Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free file taxes 2011 Keep the certificate with your records. Free file taxes 2011 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free file taxes 2011 4682-5(d)(3). Free file taxes 2011 The tax benefit of this exemption is limited. Free file taxes 2011 For more information, see Regulations section 52. Free file taxes 2011 4682-5. Free file taxes 2011 ODCs used as feedstock. Free file taxes 2011   There is no tax on ODCs sold for use or used as a feedstock. Free file taxes 2011 An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Free file taxes 2011 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. Free file taxes 2011   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Free file taxes 2011 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Free file taxes 2011 4682-2(d)(2). Free file taxes 2011 Keep the certificate with your records. Free file taxes 2011 Credits or refunds. Free file taxes 2011   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). Free file taxes 2011 For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Free file taxes 2011 Conditions to allowance for ODCs exported. Free file taxes 2011   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. Free file taxes 2011 You must also have the evidence required by the EPA as proof that the ODCs were exported. Free file taxes 2011 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. Free file taxes 2011 The Imported Products Table is listed in Regulations section 52. Free file taxes 2011 4682-3(f)(6). Free file taxes 2011 The tax is based on the weight of the ODCs used in the manufacture of the product. Free file taxes 2011 Use the following methods to figure the ODC weight. Free file taxes 2011 The actual (exact) weight of each ODC used as a material in manufacturing the product. Free file taxes 2011 If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Free file taxes 2011 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. Free file taxes 2011 Taxable event. Free file taxes 2011   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Free file taxes 2011 The importer is liable for the tax. Free file taxes 2011 Use of imported products. Free file taxes 2011   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. Free file taxes 2011 The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Free file taxes 2011 Entry as use. Free file taxes 2011   The importer may choose to treat the entry of a product into the United States as the use of the product. Free file taxes 2011 Tax is imposed on the date of entry instead of when the product is sold or used. Free file taxes 2011 The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Free file taxes 2011 Make the choice by checking the box in Part II of Form 6627. Free file taxes 2011 The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Free file taxes 2011 You can revoke this choice only with IRS consent. Free file taxes 2011 Sale of article incorporating imported product. Free file taxes 2011   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. Free file taxes 2011 The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Free file taxes 2011 The importer has not chosen to treat entry into the United States as use of the product. Free file taxes 2011 Imported products table. Free file taxes 2011   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. Free file taxes 2011   Each listing in the table identifies a product by name and includes only products that are described by that name. Free file taxes 2011 Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Free file taxes 2011 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. Free file taxes 2011 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. Free file taxes 2011   Part II of the table lists electronic items that are not included within any other list in the table. Free file taxes 2011 An imported product is included in this list only if the product meets one of the following tests. Free file taxes 2011 It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Free file taxes 2011 It contains components described in (1), which account for more than 15% of the cost of the product. Free file taxes 2011   These components do not include passive electrical devices, such as resistors and capacitors. Free file taxes 2011 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. Free file taxes 2011 Rules for listing products. Free file taxes 2011   Products are listed in the table according to the following rules. Free file taxes 2011 A product is listed in Part I of the table if it is a mixture containing ODCs. Free file taxes 2011 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. Free file taxes 2011 A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Free file taxes 2011 It is not an imported taxable product. Free file taxes 2011 It would otherwise be included within a list in Part II of the table. Free file taxes 2011   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. Free file taxes 2011 ODC weight. Free file taxes 2011   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. Free file taxes 2011 The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Free file taxes 2011 Modifying the table. Free file taxes 2011   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Free file taxes 2011 They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Free file taxes 2011 To request a modification, see Regulations section 52. Free file taxes 2011 4682-3(g) for the mailing address and information that must be included in the request. Free file taxes 2011 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. Free file taxes 2011 The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Free file taxes 2011 These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Free file taxes 2011 The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Free file taxes 2011 You are liable for the floor stocks tax if you hold any of the following on January 1. Free file taxes 2011 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. Free file taxes 2011 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. Free file taxes 2011 You must pay this floor stocks tax by June 30 of each year. Free file taxes 2011 Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Free file taxes 2011 For the tax rates, see the Form 6627 instructions. Free file taxes 2011 ODCs not subject to floor stocks tax. Free file taxes 2011   The floor stocks tax is not imposed on any of the following ODCs. Free file taxes 2011 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. Free file taxes 2011 ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Free file taxes 2011 ODCs that have been reclaimed or recycled. Free file taxes 2011 ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Free file taxes 2011 Prev  Up  Next   Home   More Online Publications
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The Free File Taxes 2011

Free file taxes 2011 7. Free file taxes 2011   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Free file taxes 2011 The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Free file taxes 2011 The person providing the voyage (the operator of the vessel) is liable for the tax. Free file taxes 2011 Voyage. Free file taxes 2011   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Free file taxes 2011 The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Free file taxes 2011 The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Free file taxes 2011 Passenger. Free file taxes 2011   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Free file taxes 2011 Example 1. Free file taxes 2011 John Smith works as a guest lecturer. Free file taxes 2011 The cruise line hired him for the benefit of the passengers. Free file taxes 2011 Therefore, he is engaged in the business of the vessel and is not a passenger. Free file taxes 2011 Example 2. Free file taxes 2011 Marian Green is a travel agent. Free file taxes 2011 She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Free file taxes 2011 She is a passenger. Free file taxes 2011 Taxable situations. Free file taxes 2011   There are two taxable situations. Free file taxes 2011 The first situation involves voyages on commercial passenger vessels extending over one or more nights. Free file taxes 2011 A voyage extends over one or more nights if it extends for more than 24 hours. Free file taxes 2011 A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Free file taxes 2011   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Free file taxes 2011 Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Free file taxes 2011 45 statute miles) from low tide on the coastline. Free file taxes 2011 If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Free file taxes 2011 The tax applies regardless of the duration of the voyage. Free file taxes 2011 A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Free file taxes 2011 Exemptions. Free file taxes 2011   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Free file taxes 2011 Prev  Up  Next   Home   More Online Publications