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Prior Year Tax Forms

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Prior Year Tax Forms

Prior year tax forms Publication 516 - Main Content Table of Contents U. Prior year tax forms S. Prior year tax forms Tax ReturnFiling Information Foreign Bank Accounts U. Prior year tax forms S. Prior year tax forms Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Prior year tax forms U. Prior year tax forms S. Prior year tax forms Tax Return Filing Information If you are a U. Prior year tax forms S. Prior year tax forms citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Prior year tax forms However, the special rules explained in the following discussions may apply to you. Prior year tax forms See also Tax Treaty Benefits, later. Prior year tax forms When To File and Pay Most individual tax returns cover a calendar year, January through December. Prior year tax forms The regular due date for these tax returns is April 15 of the following year. Prior year tax forms If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Prior year tax forms If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Prior year tax forms You must pay interest on any tax not paid by the regular due date. Prior year tax forms Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Prior year tax forms See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Prior year tax forms If your return is filed late, the postmark or delivery service date does not determine the date of filing. Prior year tax forms In that case, your return is considered filed when it is received by the IRS. Prior year tax forms Extensions You may be able to get an extension of time to file your return and pay your tax. Prior year tax forms Automatic 2-month extension. Prior year tax forms   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Prior year tax forms S. Prior year tax forms citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Prior year tax forms To get this extension, you must attach a statement to your return explaining how you qualified. Prior year tax forms You will owe interest on any tax not paid by the regular due date of your return. Prior year tax forms Married taxpayers. Prior year tax forms   If you file a joint return, either you or your spouse can qualify for the automatic extension. Prior year tax forms If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Prior year tax forms Additional extension. Prior year tax forms   You can apply for an additional extension of time to file your return by filing Form 4868. Prior year tax forms You must file Form 4868 by the due date for your income tax return. Prior year tax forms   Generally, you must file it by April 15. Prior year tax forms However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Prior year tax forms Check the box on line 8 of Form 4868. Prior year tax forms Payment of tax. Prior year tax forms   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Prior year tax forms The late-payment penalty applies if, through withholding, etc. Prior year tax forms , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Prior year tax forms Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Prior year tax forms Electronic filing. Prior year tax forms   You can file for the additional extension by phone, using your home computer, or through a tax professional. Prior year tax forms See Form 4868 for more information. Prior year tax forms Limit on additional extensions. Prior year tax forms   You generally cannot get a total extension of more than 6 months. Prior year tax forms However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Prior year tax forms   For more information, see Publication 54. Prior year tax forms Foreign Bank Accounts You must file Form TD F 90-22. Prior year tax forms 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Prior year tax forms This applies if the combined assets in the account(s) were more than $10,000. Prior year tax forms Do not include accounts in a U. Prior year tax forms S. Prior year tax forms military banking facility operated by a U. Prior year tax forms S. Prior year tax forms financial institution. Prior year tax forms File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Prior year tax forms Do not attach it to Form 1040. Prior year tax forms If you are required to file Form TD F 90-22. Prior year tax forms 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Prior year tax forms You also may be required to file Form 8938 with your U. Prior year tax forms S. Prior year tax forms income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Prior year tax forms For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Prior year tax forms For more information, see Form 8938 and its instructions. Prior year tax forms U. Prior year tax forms S. Prior year tax forms Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Prior year tax forms If you are a U. Prior year tax forms S. Prior year tax forms citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Prior year tax forms S. Prior year tax forms law. Prior year tax forms This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Prior year tax forms If you are a nonresident alien, your income from sources outside the United States is not subject to U. Prior year tax forms S. Prior year tax forms tax. Prior year tax forms Foreign Earned Income Exclusion Employees of the U. Prior year tax forms S. Prior year tax forms Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Prior year tax forms S. Prior year tax forms Government as an employee. Prior year tax forms But see Other Employment, later. Prior year tax forms Special Situations In the following two situations, your pay is from the U. Prior year tax forms S. Prior year tax forms Government and does not qualify for the foreign earned income exclusion. Prior year tax forms U. Prior year tax forms S. Prior year tax forms agency reimbursed by foreign country. Prior year tax forms   If you are a U. Prior year tax forms S. Prior year tax forms Government employee paid by a U. Prior year tax forms S. Prior year tax forms agency to perform services in a foreign country, your pay is from the U. Prior year tax forms S. Prior year tax forms Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Prior year tax forms This is true even if the U. Prior year tax forms S. Prior year tax forms agency is reimbursed by the foreign government. Prior year tax forms Employees of post exchanges, etc. Prior year tax forms   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Prior year tax forms S. Prior year tax forms Government, the earnings you receive are paid by the U. Prior year tax forms S. Prior year tax forms Government. Prior year tax forms This is true whether they are paid from appropriated or nonappropriated funds. Prior year tax forms These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Prior year tax forms Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Prior year tax forms Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Prior year tax forms In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Prior year tax forms S. Prior year tax forms citizens or green card holders. Prior year tax forms Consequently, if you are a U. Prior year tax forms S. Prior year tax forms citizen or green card holder, you will generally not be entitled to reduce your U. Prior year tax forms S. Prior year tax forms tax on your government pay. Prior year tax forms If you are neither a U. Prior year tax forms S. Prior year tax forms citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Prior year tax forms Review the treaty text carefully. Prior year tax forms U. Prior year tax forms S. Prior year tax forms citizens must always file Form 1040. Prior year tax forms Non-U. Prior year tax forms S. Prior year tax forms citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Prior year tax forms If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Prior year tax forms Most income tax treaties contain an article providing relief from double taxation. Prior year tax forms Many treaties contain special foreign tax credit rules for U. Prior year tax forms S. Prior year tax forms citizens who are residents of a treaty country. Prior year tax forms For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Prior year tax forms Allowances, Differentials, and Special Pay Most payments received by U. Prior year tax forms S. Prior year tax forms Government civilian employees for working abroad, including pay differentials, are taxable. Prior year tax forms However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Prior year tax forms The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Prior year tax forms Pay differentials. Prior year tax forms   Pay differentials you receive as financial incentives for employment abroad are taxable. Prior year tax forms Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Prior year tax forms   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Prior year tax forms The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Prior year tax forms Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Prior year tax forms Foreign areas allowances. Prior year tax forms   Certain foreign areas allowances are tax free. Prior year tax forms Your employer should not have included these allowances as wages on your Form W-2. Prior year tax forms   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Prior year tax forms Title I, chapter 9, of the Foreign Service Act of 1980. Prior year tax forms Section 4 of the Central Intelligence Agency Act of 1949, as amended. Prior year tax forms Title II of the Overseas Differentials and Allowances Act. Prior year tax forms Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Prior year tax forms These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Prior year tax forms Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Prior year tax forms Cost-of-living allowances. Prior year tax forms   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Prior year tax forms The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Prior year tax forms Cost-of-living allowances are not included on your Form W-2. Prior year tax forms Federal court employees. Prior year tax forms   If you are a federal court employee, the preceding paragraph also applies to you. Prior year tax forms The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Prior year tax forms American Institute in Taiwan. Prior year tax forms   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Prior year tax forms S. Prior year tax forms tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Prior year tax forms S. Prior year tax forms Government. Prior year tax forms Federal reemployment payments after serving with an international organization. Prior year tax forms   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Prior year tax forms These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Prior year tax forms Allowances or reimbursements for travel and transportation expenses. Prior year tax forms   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Prior year tax forms Lodging furnished to a principal representative of the United States. Prior year tax forms   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Prior year tax forms However, amounts paid by the U. Prior year tax forms S. Prior year tax forms government for your usual costs of operating and maintaining your household are taxable. Prior year tax forms If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Prior year tax forms Peace Corps. Prior year tax forms   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Prior year tax forms Taxable allowances. Prior year tax forms   The following allowances must be included on your Form W-2 and reported on your return as wages. Prior year tax forms If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Prior year tax forms The part of living allowances designated by the Director of the Peace Corps as basic compensation. Prior year tax forms This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Prior year tax forms Leave allowances. Prior year tax forms Readjustment allowances or “termination payments. Prior year tax forms ” Taxable allowances are considered received by you when credited to your account. Prior year tax forms Example. Prior year tax forms Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Prior year tax forms Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Prior year tax forms Nontaxable allowances. Prior year tax forms   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Prior year tax forms These allowances should not be included on your Form W-2. Prior year tax forms These allowances are tax free whether paid by the U. Prior year tax forms S. Prior year tax forms Government or the foreign country in which you are stationed. Prior year tax forms Other Income Other employment. Prior year tax forms   If, in addition to your U. Prior year tax forms S. Prior year tax forms government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Prior year tax forms In addition, if your spouse is a U. Prior year tax forms S. Prior year tax forms citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Prior year tax forms For more information, see Publication 54. Prior year tax forms The tax treaty rules relating to income from personal services generally apply to income from private employment. Prior year tax forms As discussed above, the saving clause applies to you if you are a U. Prior year tax forms S. Prior year tax forms citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Prior year tax forms Sale of personal property. Prior year tax forms   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Prior year tax forms S. Prior year tax forms dollars, the excess of the amount received in U. Prior year tax forms S. Prior year tax forms dollars over the cost or other basis of the property is a capital gain. Prior year tax forms Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Prior year tax forms However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Prior year tax forms Sale of your home. Prior year tax forms   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Prior year tax forms Losses are not deductible. Prior year tax forms   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Prior year tax forms Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Prior year tax forms   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Prior year tax forms   For detailed information on selling your home, see Publication 523. Prior year tax forms Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Prior year tax forms Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Prior year tax forms These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Prior year tax forms Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Prior year tax forms Your tax home is not limited to the Embassy, consulate, or duty station. Prior year tax forms It includes the entire city or general area in which your principal place of employment is located. Prior year tax forms Traveling away from home. Prior year tax forms   You are traveling away from home if you meet both of the following requirements. Prior year tax forms Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Prior year tax forms You need to get sleep or rest to meet the demands of your work while away from home. Prior year tax forms This requirement is not satisfied by merely napping in your car. Prior year tax forms You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Prior year tax forms Temporary assignment. Prior year tax forms   If your assignment or job away from your tax home is temporary, your tax home does not change. Prior year tax forms You are considered to be away from home for the whole period, and your travel expenses are deductible. Prior year tax forms Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Prior year tax forms   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Prior year tax forms An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Prior year tax forms   You must determine whether your assignment is temporary or indefinite when you start work. Prior year tax forms If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Prior year tax forms Employment that is initially temporary may become indefinite due to changed circumstances. Prior year tax forms A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Prior year tax forms Exception for federal crime investigations or prosecutions. Prior year tax forms   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Prior year tax forms This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Prior year tax forms Limit on meals and entertainment. Prior year tax forms   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Prior year tax forms However, the limit does not apply to expenses reimbursed under a U. Prior year tax forms S. Prior year tax forms Government expense allowance arrangement. Prior year tax forms Individuals subject to hours of service limits. Prior year tax forms   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Prior year tax forms   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Prior year tax forms Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Prior year tax forms Interstate truck operators and bus drivers who are under Department of Transportation regulations. Prior year tax forms Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Prior year tax forms Certain merchant mariners who are under Coast Guard regulations. Prior year tax forms Primary purpose of trip must be for business. Prior year tax forms   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Prior year tax forms However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Prior year tax forms   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Prior year tax forms This applies even if you engage in business activities while there. Prior year tax forms However, you can deduct any expenses while at your destination that are directly related to your business. Prior year tax forms Expenses paid for others. Prior year tax forms   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Prior year tax forms Home leave. Prior year tax forms   The Foreign Service Act requires U. Prior year tax forms S. Prior year tax forms citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Prior year tax forms This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Prior year tax forms   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Prior year tax forms You must be able to verify these amounts in order to claim them. Prior year tax forms Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Prior year tax forms More information. Prior year tax forms   See chapter 1 of Publication 463 for more information on travel expenses. Prior year tax forms Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Prior year tax forms Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Prior year tax forms They do not include expenses you have when traveling away from home overnight. Prior year tax forms Those expenses are deductible as travel expenses and are discussed earlier. Prior year tax forms Commuting. Prior year tax forms   You cannot deduct your transportation costs of going between your home and your regular business location. Prior year tax forms These costs are personal commuting expenses. Prior year tax forms   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Prior year tax forms   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Prior year tax forms More information. Prior year tax forms   For more information on transportation expenses, see chapter 4 of Publication 463. Prior year tax forms Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Prior year tax forms Membership dues. Prior year tax forms   You can deduct membership dues you pay to professional societies that relate to your business or profession. Prior year tax forms Subscriptions. Prior year tax forms   You can deduct subscriptions to professional publications that relate to your business or profession. Prior year tax forms Educational expenses. Prior year tax forms   Generally, educational expenses are considered to be personal expenses and are not deductible. Prior year tax forms However, under some circumstances, educational expenses are deductible as business expenses. Prior year tax forms   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Prior year tax forms   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Prior year tax forms These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Prior year tax forms   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Prior year tax forms    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Prior year tax forms However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Prior year tax forms These benefits are explained in Publication 970. Prior year tax forms Foreign service representation expenses. Prior year tax forms   If you are an employee of the U. Prior year tax forms S. Prior year tax forms Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Prior year tax forms If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Prior year tax forms You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Prior year tax forms The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Prior year tax forms    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Prior year tax forms These rules are explained in Publication 463. Prior year tax forms Representation expenses. Prior year tax forms   These are expenses that further the interest of the United States abroad. Prior year tax forms They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Prior year tax forms They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Prior year tax forms   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Prior year tax forms These regulations are available on the Internet at www. Prior year tax forms state. Prior year tax forms gov/m/a/als. Prior year tax forms Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Prior year tax forms ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Prior year tax forms Impairment-related work expenses. Prior year tax forms   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Prior year tax forms Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Prior year tax forms These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Prior year tax forms They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Prior year tax forms Loss on conversion of U. Prior year tax forms S. Prior year tax forms dollars into foreign currency. Prior year tax forms   The conversion of U. Prior year tax forms S. Prior year tax forms dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Prior year tax forms Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Prior year tax forms For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Prior year tax forms The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Prior year tax forms You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Prior year tax forms For each trip away from home, the dates you left and returned and the number of days spent on business. Prior year tax forms The destination or area of your travel, described by the name of the city, town, or similar designation. Prior year tax forms The business reason for your travel or the business benefit gained or expected to be gained from your travel. Prior year tax forms How to record your expenses. Prior year tax forms   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Prior year tax forms They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Prior year tax forms You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Prior year tax forms   Each expense should be recorded separately in your records. Prior year tax forms However, some items can be totaled in reasonable categories. Prior year tax forms You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Prior year tax forms You may record tips separately or with the cost of the service. Prior year tax forms    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Prior year tax forms It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Prior year tax forms Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Prior year tax forms It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Prior year tax forms    A canceled check by itself does not prove a business cost. Prior year tax forms You must have other evidence to show that the check was used for a business purpose. Prior year tax forms Your records must be timely. Prior year tax forms   Record the elements for the expense in your account book or other record at or near the time of the expense. Prior year tax forms A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Prior year tax forms Confidential information. Prior year tax forms   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Prior year tax forms However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Prior year tax forms How To Report Business Expenses As a U. Prior year tax forms S. Prior year tax forms Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Prior year tax forms If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Prior year tax forms However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Prior year tax forms If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Prior year tax forms Form 2106 or Form 2106-EZ. Prior year tax forms   You must complete Form 2106 or 2106-EZ to deduct your expenses. Prior year tax forms Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Prior year tax forms Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Prior year tax forms Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Prior year tax forms Form 2106-EZ. Prior year tax forms   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Prior year tax forms You can use Form 2106-EZ if you meet both of the following conditions. Prior year tax forms You are not reimbursed by your employer for any expenses. Prior year tax forms (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Prior year tax forms ) If you claim car expenses, you use the standard mileage rate. Prior year tax forms Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Prior year tax forms Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Prior year tax forms However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Prior year tax forms S. Prior year tax forms Government employee. Prior year tax forms To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Prior year tax forms Closely related to the start of work. Prior year tax forms   The move must be closely related, both in time and in place, to the start of work at the new location. Prior year tax forms In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Prior year tax forms   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Prior year tax forms A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Prior year tax forms Distance test. Prior year tax forms   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Prior year tax forms If you did not have an old job location, your new job location must be at least 50 miles from your former home. Prior year tax forms Time test. Prior year tax forms   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Prior year tax forms Deductible moving expenses. Prior year tax forms   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Prior year tax forms    The cost of your meals is not a deductible moving expense. Prior year tax forms   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Prior year tax forms For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Prior year tax forms Expenses must be reasonable. Prior year tax forms   You can deduct only those expenses that are reasonable for the circumstances of your move. Prior year tax forms For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Prior year tax forms Members of your household. Prior year tax forms   A member of your household includes anyone who has both your former home and new home as his or her home. Prior year tax forms It does not include a tenant or employee unless you can claim that person as a dependent. Prior year tax forms Retirees. Prior year tax forms   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Prior year tax forms You do not have to meet the time test described earlier. Prior year tax forms Survivors. Prior year tax forms   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Prior year tax forms The move must begin within 6 months after the decedent's death. Prior year tax forms It must be from the decedent's former home outside the United States, and that home must also have been your home. Prior year tax forms You do not have to meet the time test described earlier. Prior year tax forms How to report moving expenses. Prior year tax forms   Use Form 3903 to report your moving expenses and figure your allowable deduction. Prior year tax forms Claim the deduction as an adjustment to income on Form 1040. Prior year tax forms (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Prior year tax forms ) Reimbursements. Prior year tax forms   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Prior year tax forms You also must include in gross income reimbursements paid to you under a nonaccountable plan. Prior year tax forms However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Prior year tax forms Additional information. Prior year tax forms   For additional information about moving expenses, see Publication 521. Prior year tax forms Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Prior year tax forms Contributions. Prior year tax forms   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Prior year tax forms You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Prior year tax forms For more information, see Publication 526, Charitable Contributions. Prior year tax forms Real estate tax and home mortgage interest. Prior year tax forms   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Prior year tax forms You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Prior year tax forms Example. Prior year tax forms Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Prior year tax forms During the year, Adam used the allowance, with other funds, to provide a home for himself. Prior year tax forms His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Prior year tax forms Adam did not have any other expenses related to providing a home for himself. Prior year tax forms Adam must reduce his deductions for home mortgage interest and real estate taxes. Prior year tax forms He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Prior year tax forms The result is 3/4. Prior year tax forms Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Prior year tax forms He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Prior year tax forms Exception to the reduction. Prior year tax forms   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Prior year tax forms Required statement. Prior year tax forms   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Prior year tax forms The statement must contain all of the following information. Prior year tax forms The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Prior year tax forms The amount of otherwise deductible expenses attributable to each type of tax-free income. Prior year tax forms The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Prior year tax forms An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Prior year tax forms   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Prior year tax forms Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Prior year tax forms S. Prior year tax forms income tax liability or deduct them as an itemized deduction when figuring your taxable income. Prior year tax forms Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Prior year tax forms Foreign tax credit. Prior year tax forms   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Prior year tax forms If you choose to figure a credit against your U. Prior year tax forms S. Prior year tax forms tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Prior year tax forms S. Prior year tax forms income tax return. Prior year tax forms    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Prior year tax forms If all your foreign income is exempt from U. Prior year tax forms S. Prior year tax forms tax, you will not be able to claim a foreign tax credit. Prior year tax forms   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Prior year tax forms Exemption from limit. Prior year tax forms   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Prior year tax forms Your only foreign income is passive income, such as interest, dividends, and royalties. Prior year tax forms The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Prior year tax forms The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Prior year tax forms If you make the election, you can claim a foreign tax credit without filing Form 1116. Prior year tax forms However, you cannot carry back or carry over any unused foreign tax to or from this year. Prior year tax forms See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Prior year tax forms Foreign tax deduction. Prior year tax forms   If you choose to deduct all foreign income taxes on your U. Prior year tax forms S. Prior year tax forms income tax return, itemize the deduction on Schedule A (Form 1040). Prior year tax forms You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Prior year tax forms Example. Prior year tax forms Dennis and Christina are married and live and work in Country X. Prior year tax forms Dennis works for the U. Prior year tax forms S. Prior year tax forms Government and Christina is employed by a private company. Prior year tax forms They pay income tax to Country X on Christina's income only. Prior year tax forms Dennis and Christina file a joint tax return and exclude all of Christina's income. Prior year tax forms They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Prior year tax forms Deduction for other foreign taxes. Prior year tax forms   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Prior year tax forms You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Prior year tax forms   You can deduct real property taxes you pay that are imposed on you by a foreign country. Prior year tax forms You take this deduction on Schedule A (Form 1040). Prior year tax forms You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Prior year tax forms More information. Prior year tax forms   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Prior year tax forms Local (Foreign) Tax Return As a U. Prior year tax forms S. Prior year tax forms Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Prior year tax forms Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Prior year tax forms Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Prior year tax forms Review the treaty text carefully to determine whether your U. Prior year tax forms S. Prior year tax forms Government remuneration is taxable in the host country. Prior year tax forms You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Prior year tax forms If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Prior year tax forms If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Prior year tax forms Most income tax treaties contain an article providing relief from double taxation. Prior year tax forms Many treaties contain special foreign tax credit rules for U. Prior year tax forms S. Prior year tax forms citizens who are residents of a treaty country. Prior year tax forms For more information about the foreign tax credit, see Foreign Taxes, earlier. Prior year tax forms Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Prior year tax forms For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Prior year tax forms Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Prior year tax forms Check with the appropriate U. Prior year tax forms S. Prior year tax forms Embassy for more information. Prior year tax forms Double Withholding If your U. Prior year tax forms S. Prior year tax forms government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Prior year tax forms S. Prior year tax forms tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Prior year tax forms S. Prior year tax forms income tax return on this income. Prior year tax forms Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Prior year tax forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Prior year tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. Prior year tax forms Free help with your tax return. Prior year tax forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. Prior year tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Prior year tax forms The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Prior year tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Prior year tax forms Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Prior year tax forms To find the nearest VITA or TCE site, visit IRS. Prior year tax forms gov or call 1-800-906-9887 or 1-800-829-1040. Prior year tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Prior year tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Prior year tax forms aarp. Prior year tax forms org/money/taxaide or call 1-888-227-7669. Prior year tax forms   For more information on these programs, go to IRS. Prior year tax forms gov and enter “VITA” in the search box. Prior year tax forms Internet. Prior year tax forms You can access the IRS website at IRS. Prior year tax forms gov 24 hours a day, 7 days a week to: E-file your return. Prior year tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Prior year tax forms Check the status of your 2012 refund. Prior year tax forms Go to IRS. Prior year tax forms gov and click on Where’s My Refund. Prior year tax forms Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Prior year tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Prior year tax forms Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Prior year tax forms Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Prior year tax forms Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Prior year tax forms So in a change from previous filing seasons, you won't get an estimated refund date right away. Prior year tax forms Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Prior year tax forms You can obtain a free transcript online at IRS. Prior year tax forms gov by clicking on Order a Return or Account Transcript under “Tools. Prior year tax forms ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Prior year tax forms You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Prior year tax forms Download forms, including talking tax forms, instructions, and publications. Prior year tax forms Order IRS products. Prior year tax forms Research your tax questions. Prior year tax forms Search publications by topic or keyword. Prior year tax forms Use the Internal Revenue Code, regulations, or other official guidance. Prior year tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. Prior year tax forms Figure your withholding allowances using the IRS Withholding Calculator at www. Prior year tax forms irs. Prior year tax forms gov/individuals. Prior year tax forms Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Prior year tax forms gov by typing Alternative Minimum Tax Assistant in the search box. Prior year tax forms Sign up to receive local and national tax news by email. Prior year tax forms Get information on starting and operating a small business. Prior year tax forms Phone. Prior year tax forms Many services are available by phone. Prior year tax forms   Ordering forms, instructions, and publications. Prior year tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Prior year tax forms You should receive your order within 10 days. Prior year tax forms Asking tax questions. Prior year tax forms Call the IRS with your tax questions at 1-800-829-1040. Prior year tax forms Solving problems. Prior year tax forms You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Prior year tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Prior year tax forms Call your local Taxpayer Assistance Center for an appointment. Prior year tax forms To find the number, go to www. Prior year tax forms irs. Prior year tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Prior year tax forms TTY/TDD equipment. Prior year tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Prior year tax forms The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Prior year tax forms These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Prior year tax forms gsa. Prior year tax forms gov/fedrelay. Prior year tax forms TeleTax topics. Prior year tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Prior year tax forms Checking the status of your 2012 refund. Prior year tax forms To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Prior year tax forms Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Prior year tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Prior year tax forms Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Prior year tax forms Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Prior year tax forms Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Prior year tax forms Outside the U. Prior year tax forms S. Prior year tax forms If you are outside the United States, taxpayer assistance is available at the following U. Prior year tax forms S Embassies or consulate. Prior year tax forms Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Prior year tax forms If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Prior year tax forms If you are in a U. Prior year tax forms S. Prior year tax forms territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Prior year tax forms S. Prior year tax forms Virgin Islands) and have a tax question, you can call 1-800-829-1040. Prior year tax forms Evaluating the quality of our telephone services. Prior year tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Prior year tax forms One method is for a second IRS representative to listen in on or record random telephone calls. Prior year tax forms Another is to ask some callers to complete a short survey at the end of the call. Prior year tax forms Walk-in. Prior year tax forms Some products and services are available on a walk-in basis. Prior year tax forms   Products. Prior year tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Prior year tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Prior year tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Prior year tax forms Services. Prior year tax forms You can walk in to your local TAC most business days for personal, face-to-face tax help. Prior year tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Prior year tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Prior year tax forms No appointment is necessary—just walk in. Prior year tax forms Before visiting, check www. Prior year tax forms irs. Prior year tax forms gov/localcontacts for hours of operation and services provided. Prior year tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Prior year tax forms You can leave a message and a representative will call you back within 2 business days. Prior year tax forms All other issues will be handled without an appointment. Prior year tax forms To call your local TAC, go to  www. Prior year tax forms irs. Prior year tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Prior year tax forms Outside the U. Prior year tax forms S. Prior year tax forms If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Prior year tax forms S. Prior year tax forms Embassies and consulates. Prior year tax forms Mail. Prior year tax forms You can send your order for forms, instructions, and publications to the address below. Prior year tax forms You should receive a response within 10 days after your request is received. Prior year tax forms  Internal Revenue Service 1201 N. Prior year tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Prior year tax forms S. Prior year tax forms If you are outside the United States, you can get tax assistance by writing to the address below. Prior year tax forms  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Prior year tax forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Prior year tax forms Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Prior year tax forms TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Prior year tax forms Remember, the worst thing you can do is nothing at all. Prior year tax forms   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Prior year tax forms You face (or your business is facing) an immediate threat of adverse action. Prior year tax forms You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Prior year tax forms   If you qualify for help, they will do everything they can to get your problem resolved. Prior year tax forms You will be assigned to one advocate who will be with you at every turn. Prior year tax forms TAS has offices in every state, the District of Columbia, and Puerto Rico. Prior year tax forms Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Prior year tax forms And its services are always free. Prior year tax forms   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Prior year tax forms The TAS tax toolkit at www. Prior year tax forms TaxpayerAdvocate. Prior year tax forms irs. Prior year tax forms gov can help you understand these rights. Prior year tax forms   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Prior year tax forms irs. Prior year tax forms gov/advocate. Prior year tax forms You can also call the toll-free number at 1-877-777-4778. Prior year tax forms Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Prior year tax forms These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Prior year tax forms gsa. Prior year tax forms gov/fedrelay. Prior year tax forms   TAS also handles large-scale or systemic problems that affect many taxpayers. Prior year tax forms If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Prior year tax forms irs. Prior year tax forms gov/advocate. Prior year tax forms    Outside the U. Prior year tax forms S. Prior year tax forms If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Prior year tax forms You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Prior year tax forms R. Prior year tax forms 00968-8000 Low Income Taxpayer Clinics (LITCs). Prior year tax forms   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Prior year tax forms Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Prior year tax forms These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Prior year tax forms Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Prior year tax forms For more information and to find a clinic near you, see the LITC page on www. Prior year tax forms irs. Prior year tax forms gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Prior year tax forms This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Prior year tax forms Free tax services. Prior year tax forms   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Prior year tax forms Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Prior year tax forms The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Prior year tax forms The majority of the information and services listed in this publication are available to you free of charge. Prior year tax forms If there is a fee associated with a resource or service, it is listed in the publication. Prior year tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Prior year tax forms DVD for tax products. Prior year tax forms You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Prior year tax forms Prior-year forms, instructions, and publications. Prior year tax forms Tax Map: an electronic research tool and finding aid. Prior year tax forms Tax law frequently asked questions. Prior year tax forms Tax Topics from the IRS telephone response system. Prior year tax forms Internal Revenue Code—Title 26 of the U. Prior year tax forms S. Prior year tax forms Code. Prior year tax forms Links to other Internet-based tax research materials. Prior year tax forms Fill-in, print, and save features for most tax forms. Prior year tax forms Internal Revenue Bulletins. Prior year tax forms Toll-free and email technical support. Prior year tax forms Two releases during the year. Prior year tax forms  – The first release will ship the beginning of January 2013. Prior year tax forms  – The final release will ship the beginning of March 2013. Prior year tax forms Purchase the DVD from National Technical Information Service (NTIS) at www. Prior year tax forms irs. Prior year tax forms gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Prior year tax forms Prev  Up  Next   Home   More Online Publications
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Many changes have taken, and are continuing to take place in the industry. Savvy consumers need to keep up with new rules, products, and services to make sure they are getting the best quality and taking advantage of the best offers.

Cable

You can start with a basic lineup of channels and go from there. The more channels you want, the more it will cost. You may want to consider video on demand so you can order movies and sports events and watch them when you like (usually within a 24-hour window). You can also buy a bundle of services that includes digital TV, digital phone and broadband Internet access at discounted rates. Bear in mind, however, that you may be asked to sign a contract for bundled services.

Satellite TV

This requires a dish that's mounted outside (service requires an unobstructed view of the satellite) and a receiver that's placed by your television. Satellite TV may offer more channels than cable TV, and you can add a digital video recorder to record shows for viewing later. One downside to satellite TV is occasional interference during periods of rain or snow. Check with your satellite TV provider for channel options and prices. Like cable TV, you may be asked to sign a contract for a package of services.

Internet TV

If you have a high-speed Internet connection, you're already able to watch thousands of videos on your computer. But movies and TV shows are also available and becoming more prevalent as large online companies start distributing TV programming.

The Prior Year Tax Forms

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