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Priortax

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Priortax

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

  • Learn what rights you have when buying a used car. Contact your state or local consumer protection office.
  • Find out in advance what paperwork you will need to register a vehicle. Contact your state's motor vehicle department.
  • Check prices of similar models using the NADA Official Used Car Guide published by the National Automobile Dealer Association or the Kelley Blue Book. These guides are usually available at local libraries.
  • Research the vehicle's history. Ask the seller for details concerning past owners, use, and maintenance. Next, find out whether the car has been damaged in a flood, involved in a crash, been labeled a lemon or had its odometer rolled back. The vehicle identification number (VIN) will help you do this.
  • Your state motor vehicle department can research the car's title history. Inspect the title for "salvage," "rebuilt", or similar notations.
  • The National Highway Traffic Safety Administration lists VINs of its crash-test vehicles and will let you search an online database of manufacturer service bulletins.
  • Vehiclehistory.gov and the National Insurance Crime Bureau’s free database are centralized places for consumers to buy information on the history of vehicles gathered from state motor vehicle departments and other sources. These reports are helpful but do not guarantee that a vehicle is accident-free.
  • The Center for Auto Safety provides information on safety defects, recalls, and lemons, as well as service bulletins.
  • Make sure any mileage disclosures match the odometer reading on the car.
  • Check the warranty. If a manufacturer's warranty is still in effect, contact the manufacturer to make sure you can use the coverage.
  • Ask about the dealer's return policy. Get it in writing and read it carefully.
  • Have the car inspected by your mechanic. Talk to the seller and agree in advance that you'll pay for the examination if the car passes inspection, but the seller will pay if significant problems are discovered. A qualified mechanic should check the vehicle's frame, tires, air bags and undercarriage, as well as the engine.
  • Examine dealer documents carefully. Make sure you are buying- not leasing- the vehicle. Leases use terms such as "balloon payment" and "base mileage" disclosures.

The Priortax

Priortax Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Priortax However, you can still choose to use the previous carryback period. Priortax You also can choose not to carry back an NOL and only carry it forward. Priortax Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Priortax The instructions for this form will be revised to reflect the new law. Priortax Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Priortax A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Priortax Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Priortax Other 2001 Changes Other changes are discussed in the following chapters. Priortax Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Priortax You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Priortax This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Priortax Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Priortax Eligible educator. Priortax   You are an eligible educator if, for the tax year, you meet the following requirements. Priortax You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Priortax You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Priortax Qualified expenses. Priortax   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Priortax For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Priortax   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Priortax The interest on qualified U. Priortax S. Priortax savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Priortax Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Priortax This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Priortax Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Priortax Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Priortax Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Priortax Before 2003, the amounts were $200 and $400. Priortax The same rule applies for the exclusion of employer-provided dependent care benefits. Priortax For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Priortax Prev  Up  Next   Home   More Online Publications