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

How Can I File 2012 Taxes Online

How To File 2011 Taxes For FreeCan You Refile TaxesFile Taxes Online FreeAmend 2011 Federal Tax ReturnIrs 2012 Tax ReturnCan I Still File My 2012 Taxes OnlineIrs Tax FormsNj 1040nrHow Do I File My State Taxes For FreeFile 2011 Taxes OnlineFree State Tax Forms1040ez Tax Form And BookletFile 1040ez FreeFile State Taxes Only Online Free2011 Tax File2006 Tax SoftwareDownload Irs Form 1040x123easytaxfiling ComTaxact Com 2011Free Online TaxIrs Amended Tax ReturnAmended Tax Return Form 2012File A 2012 Tax Return1040ez Worksheet Line 51040ez OnlineFed 1040ezHow Do I File My 2011 Tax ReturnHow To Fill Out A 1040x InstructionsFree Taxes Online2011 1040 Ez1040 Ez CalculatorFiling TaxesFree 1040ez FormAmending Irs ReturnHow Can I File My 2012 Tax Return1040ez Instruction BookletIrs Forms 1040 EzTurbo Tax 2013Free State And Federal Tax FilingHr Block Free Edition

How Can I File 2012 Taxes Online

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

Tax Relief for Victims of Hurricane Sandy in New Jersey

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Monmouth and Ocean counties. 

NJ-2012-47, Nov. 7, 2012

MOUNTAINSIDE, NJ — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 26 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 04-Nov-2013

The How Can I File 2012 Taxes Online

How can i file 2012 taxes online Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. How can i file 2012 taxes online TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications