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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Tax File Extension

Income Tax Ez FormHow To Do Tax AmendmentBlock At HomeFree State TaxesIrs 2012 Tax Forms 1040ezFiling A Tax AmendmentIrs Easy Form2011 E-fileTurbotax AmendAmend 1040Printable 1040ez Tax FormTax AmendedE File State Taxes Free1014 Ez FormForm 1040x Instructions2006 Tax ReturnCan I Efile My 2011 TaxesFree State Tax ReturnState Income TaxesTax Forms 1040xTurbotax 2010 DownloadEfile 1040nr Ez 540nr ShortWhat Forms Do I Need To File An Amended Tax ReturnInstructions On How To Fill Out 1040ezAmend My 2013 Tax ReturnIrs Amended Form1040 Estimated Tax FormH And R Block Free TaxHelp With 1040x1040nr Ez SoftwareForm 1040 EzHnr Block TaxesSearch Irs Gov FreefileH&r Block TaxFree Tax Calculator 2012State Tax RatesDo Tax AmendmentTax Amendment Form 1040xTax Return H&r Block1040x Amended Tax Form

Tax File Extension

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

A-Z Index of U.S. Government Departments and Agencies

The Tax File Extension

Tax file extension 11. Tax file extension   Employer-Provided Educational Assistance Table of Contents Introduction Working condition fringe benefit. Tax file extension Introduction If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. Tax file extension This means your employer should not include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. Tax file extension This also means that you do not have to include the benefits on your income tax return. Tax file extension You cannot use any of the tax-free education expenses paid for by your employer as the basis for any other deduction or credit, including the American opportunity credit and lifetime learning credit. Tax file extension Educational assistance program. Tax file extension   To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. Tax file extension Your employer can tell you whether there is a qualified program where you work. Tax file extension Educational assistance benefits. Tax file extension   Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. Tax file extension Education generally includes any form of instruction or training that improves or develops your capabilities. Tax file extension The payments do not have to be for work-related courses or courses that are part of a degree program. Tax file extension   Educational assistance benefits do not include payments for the following items. Tax file extension Meals, lodging, or transportation. Tax file extension Tools or supplies (other than textbooks) that you can keep after completing the course of instruction. Tax file extension Courses involving sports, games, or hobbies unless they: Have a reasonable relationship to the business of your employer, or Are required as part of a degree program. Tax file extension Benefits over $5,250. Tax file extension   If your employer pays more than $5,250 in educational assistance benefits for you during the year, you must generally pay tax on the amount over $5,250. Tax file extension Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income. Tax file extension Working condition fringe benefit. Tax file extension    However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. Tax file extension A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. Tax file extension For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. Tax file extension Prev  Up  Next   Home   More Online Publications