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Www ir gov 4. Www ir gov   Filing U. Www ir gov S. Www ir gov Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Www ir gov S. Www ir gov Tax ReturnU. Www ir gov S. Www ir gov Armed Forces. Www ir gov Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Www ir gov S. Www ir gov income tax return is required for your situation. Www ir gov If a U. Www ir gov S. Www ir gov return is required, your next step is to see if you meet the filing requirements. Www ir gov If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Www ir gov This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Www ir gov Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Www ir gov S. Www ir gov income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Www ir gov If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Www ir gov S. Www ir gov tax return, your filing requirement may be less than the amount in Table 4-1. Www ir gov For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Www ir gov Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Www ir gov For more information, see the Form 1040 instructions. Www ir gov Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Www ir gov S. Www ir gov tax return, you must determine your adjusted filing requirement. Www ir gov Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Www ir gov Personal exemption. Www ir gov   When figuring your filing requirement, your personal exemption is allowed in full. Www ir gov Do not reduce it for this purpose. Www ir gov Do not include exemptions for your dependents. Www ir gov Allowable standard deduction. Www ir gov   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Www ir gov Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Www ir gov Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Www ir gov S. Www ir gov income tax     Gross income from all sources (including excluded possession income)   Example. Www ir gov Barbara Spruce, a U. Www ir gov S. Www ir gov citizen, is single, under 65, and a bona fide resident of American Samoa. Www ir gov During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Www ir gov S. Www ir gov income tax). Www ir gov Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Www ir gov   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Www ir gov You must file a U. Www ir gov S. Www ir gov income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Www ir gov    1. Www ir gov Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Www ir gov If your filing status is married filing separately, enter -0-   2. Www ir gov Personal exemption. Www ir gov If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Www ir gov Add lines 1 and 2. Www ir gov You must file a U. Www ir gov S. Www ir gov income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Www ir gov 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Www ir gov . Www ir gov . Www ir gov AND at the end of 2013 you were*. Www ir gov . Www ir gov . Www ir gov THEN file a return if your gross income** was at least. Www ir gov . Www ir gov . Www ir gov single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Www ir gov ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Www ir gov Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Www ir gov If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Www ir gov *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Www ir gov Example 1. Www ir gov James and Joan Thompson, one over 65, are U. Www ir gov S. Www ir gov citizens and bona fide residents of Puerto Rico during the entire tax year. Www ir gov They file a joint income tax return. Www ir gov During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Www ir gov S. Www ir gov income tax). Www ir gov Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Www ir gov S. Www ir gov income tax return because their gross income subject to U. Www ir gov S. Www ir gov tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Www ir gov Example 2. Www ir gov Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Www ir gov S. Www ir gov income tax return because her gross income subject to U. Www ir gov S. Www ir gov tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Www ir gov If you must file a U. Www ir gov S. Www ir gov income tax return, you may be able to file a paperless return using IRS e-file. Www ir gov See your form instructions or visit our website at IRS. Www ir gov gov. Www ir gov When To File If you file on a calendar year basis, the due date for filing your U. Www ir gov S. Www ir gov income tax return is April 15 following the end of your tax year. Www ir gov If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Www ir gov If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Www ir gov For your 2013 tax return, the due date is April 15, 2014. Www ir gov If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Www ir gov If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Www ir gov See your form instructions for a list of designated private delivery services. Www ir gov Extension of Time To File You can get an extension of time to file your U. Www ir gov S. Www ir gov income tax return. Www ir gov Special rules apply for those living outside the United States. Www ir gov Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Www ir gov Example. Www ir gov If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Www ir gov Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Www ir gov If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Www ir gov You may also be charged penalties (see the Instructions for Form 4868). Www ir gov How to get the automatic extension. Www ir gov   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Www ir gov E-file Form 4868 using your personal computer or a tax professional. Www ir gov E-file and pay by credit or debit card. Www ir gov Your payment must be at least $1. Www ir gov You may pay by phone or over the Internet. Www ir gov Do not file Form 4868. Www ir gov File a paper Form 4868. Www ir gov If you are a fiscal year taxpayer, you must file a paper Form 4868. Www ir gov See Form 4868 for information on getting an extension using these options. Www ir gov When to file. Www ir gov   You must request the automatic extension by the due date for your return. Www ir gov You can file your return any time before the 6-month extension period ends. Www ir gov When you file your return. Www ir gov   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Www ir gov If you file Form 1040A, U. Www ir gov S. Www ir gov Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Www ir gov Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Www ir gov You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Www ir gov Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Www ir gov S. Www ir gov citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Www ir gov However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Www ir gov If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Www ir gov For more information, see Publication 3, Armed Forces' Tax Guide. Www ir gov Married taxpayers. Www ir gov   If you file a joint return, only one spouse has to qualify for this automatic extension. Www ir gov However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Www ir gov How to get the extension. Www ir gov   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Www ir gov (See the situations listed under (2), earlier. Www ir gov ) Extension beyond 2 months. Www ir gov   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Www ir gov File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Www ir gov Be sure to check the box on Form 4868, line 8, if appropriate. Www ir gov   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Www ir gov   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Www ir gov Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Www ir gov Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Www ir gov If you are not including a check or a money order, send your U. Www ir gov S. Www ir gov tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Www ir gov S. Www ir gov tax return and all attachments to:  Internal Revenue Service P. Www ir gov O. Www ir gov Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Www ir gov S. Www ir gov return to these addresses if you are attaching Form 5074 or Form 8689. Www ir gov If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Www ir gov Special Rules for Completing Your U. Www ir gov S. Www ir gov Tax Return If you are not excluding possession income from your U. Www ir gov S. Www ir gov tax return, follow the instructions for the specific forms you file. Www ir gov However, you may not qualify to claim the earned income credit (EIC). Www ir gov Earned income credit. Www ir gov   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Www ir gov S. Www ir gov tax return. Www ir gov This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Www ir gov S. Www ir gov Armed Forces. Www ir gov U. Www ir gov S. Www ir gov Armed Forces. Www ir gov   U. Www ir gov S. Www ir gov military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Www ir gov Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Www ir gov Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Www ir gov Income from American Samoa or Puerto Rico excluded. Www ir gov   You will not be allowed to take deductions and credits that apply to the excluded income. Www ir gov The additional information you need follows. Www ir gov Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Www ir gov S. Www ir gov income tax return. Www ir gov Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Www ir gov S. Www ir gov tax return. Www ir gov Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Www ir gov Figuring the deduction. Www ir gov   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Www ir gov   Gross income subject to U. Www ir gov S. Www ir gov income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Www ir gov Moving expense deduction. Www ir gov   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Www ir gov Likewise, the expenses of a move back to the United States are generally attributable to U. Www ir gov S. Www ir gov earned income. Www ir gov   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Www ir gov S. Www ir gov tax return. Www ir gov For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Www ir gov   If you are claiming expenses for a move from a U. Www ir gov S. Www ir gov possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Www ir gov For purposes of deducting moving expenses, the possessions are considered part of the United States. Www ir gov See Publication 521, Moving Expenses, for information about what expenses are deductible. Www ir gov Self-employment tax deduction. Www ir gov   Generally, if you are reporting self-employment income on your U. Www ir gov S. Www ir gov return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Www ir gov This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Www ir gov   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Www ir gov   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Www ir gov This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Www ir gov   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Www ir gov   Self-employment income subject to U. Www ir gov S. Www ir gov income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Www ir gov Include the deductible part of this amount on Form 1040, line 27. Www ir gov Individual retirement arrangement (IRA) deduction. Www ir gov   Do not take excluded income into account when figuring your deductible IRA contribution. Www ir gov Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Www ir gov To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Www ir gov Then multiply your full standard deduction by the following fraction. Www ir gov   Gross income subject to U. Www ir gov S. Www ir gov income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Www ir gov ” This calculation may not be the same as the one you used to determine if you need to file a U. Www ir gov S. Www ir gov tax return. Www ir gov Itemized Deductions Most itemized deductions do not apply to a particular type of income. Www ir gov However, itemized deductions can be divided into three categories. Www ir gov Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Www ir gov Those that apply specifically to income subject to U. Www ir gov S. Www ir gov income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Www ir gov Those that do not apply to specific income must be allocated between your gross income subject to U. Www ir gov S. Www ir gov income tax and your total gross income from all sources. Www ir gov The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Www ir gov Example. Www ir gov In 2013, you and your spouse are both under 65 and U. Www ir gov S. Www ir gov citizens who are bona fide residents of Puerto Rico during the entire tax year. Www ir gov You file a joint income tax return. Www ir gov During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Www ir gov S. Www ir gov gross income) and your spouse earned $60,000 from the U. Www ir gov S. Www ir gov Government. Www ir gov You have $16,000 of itemized deductions that do not apply to any specific type of income. Www ir gov These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Www ir gov You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Www ir gov   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Www ir gov Overall limitation on itemized deductions. Www ir gov   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Www ir gov Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Www ir gov However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Www ir gov See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Www ir gov Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Www ir gov S. Www ir gov tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Www ir gov However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Www ir gov S. Www ir gov tax return. Www ir gov The foreign tax credit is generally figured on Form 1116. Www ir gov If you have income, such as U. Www ir gov S. Www ir gov Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Www ir gov You make this reduction for each separate income category. Www ir gov To find the amount of this reduction, use the following formula for each income category. Www ir gov Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Www ir gov For more information on the foreign tax credit, see Publication 514. Www ir gov Example. Www ir gov Jason and Lynn Reddy are U. Www ir gov S. Www ir gov citizens who were bona fide residents of Puerto Rico during all of 2013. Www ir gov They file a joint tax return. Www ir gov The following table shows their excludable and taxable income for U. Www ir gov S. Www ir gov federal income tax purposes. Www ir gov   Taxable   Excludable Jason's wages from  U. Www ir gov S. Www ir gov Government $25,000     Lynn's wages from Puerto Rico  corp. Www ir gov     $15,000 Dividend from Puerto Rico corp. Www ir gov doing business in Puerto Rico     200 Dividend from U. Www ir gov S. Www ir gov  corp. Www ir gov doing business  in U. Www ir gov S. Www ir gov * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Www ir gov   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Www ir gov They have gross income of $26,000 for U. Www ir gov S. Www ir gov tax purposes. Www ir gov They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Www ir gov They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Www ir gov S. Www ir gov return. Www ir gov They fill out one Form 1116 for wages and one Form 1116 for the dividend. Www ir gov Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Www ir gov   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Www ir gov Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Www ir gov A U. Www ir gov S. Www ir gov citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Www ir gov This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Www ir gov S. Www ir gov income tax return must otherwise be filed). Www ir gov Bona fide residents of the possessions discussed in this publication are considered U. Www ir gov S. Www ir gov residents for this purpose and are subject to the self-employment tax. Www ir gov Forms to file. Www ir gov   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Www ir gov If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Www ir gov If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Www ir gov If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Www ir gov Do not file forms 1040-SS or 1040-PR with Form 1040. Www ir gov If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Www ir gov Chapter 11 Bankruptcy cases. Www ir gov   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Www ir gov S. Www ir gov Income Tax Return for Estates and Trusts) of the bankruptcy estate. Www ir gov However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Www ir gov   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Www ir gov   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Www ir gov Additional Medicare Tax Beginning in 2013, a 0. Www ir gov 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Www ir gov Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Www ir gov A self-employment loss should not be considered for purposes of this tax. Www ir gov RRTA compensation should be separately compared to the threshold. Www ir gov Your employer is responsible for withholding the 0. Www ir gov 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Www ir gov You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Www ir gov There are no special rules for U. Www ir gov S. Www ir gov citizens and nonresident aliens living abroad for purposes of this provision. Www ir gov Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Www ir gov For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Www ir gov irs. Www ir gov gov and enter the following words in the search box: Additional Medicare Tax. Www ir gov You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Www ir gov Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Www ir gov 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Www ir gov Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Www ir gov The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Www ir gov Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Www ir gov Forms to file. Www ir gov   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Www ir gov For more information, see Form 8960 and its instructions. Www ir gov Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Www ir gov This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Www ir gov In this situation, you may need to make estimated tax payments. Www ir gov Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Www ir gov Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Www ir gov If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Www ir gov Or, you can make your payments electronically and not have to file any paper forms. Www ir gov See the Form 1040-ES instructions for information on making payments. Www ir gov Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Www ir gov American Samoa. Www ir gov The Commonwealth of Puerto Rico. Www ir gov The Commonwealth of the Northern Mariana Islands. Www ir gov Guam. Www ir gov The U. Www ir gov S. Www ir gov Virgin Islands. Www ir gov These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Www ir gov Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Www ir gov How to make your request. Www ir gov   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Www ir gov R. Www ir gov B. Www ir gov 900 available at www. Www ir gov irs. Www ir gov gov/pub/irs-irbs/irb06-49. Www ir gov pdf. Www ir gov    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Www ir gov S. Www ir gov competent authority assistance under tax treaties. Www ir gov As noted, an update to Revenue Procedure 2006-23 will be published in the future. Www ir gov   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Www ir gov It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Www ir gov You (or a person having authority to sign your federal return) must sign and date the request. Www ir gov    Send your written request for U. Www ir gov S. Www ir gov assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Www ir gov W. Www ir gov  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Www ir gov Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Www ir gov S. Www ir gov tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Www ir gov S. Www ir gov Individual Income Tax Return. Www ir gov Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Www ir gov Attach a copy of the request to the form. Www ir gov Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Www ir gov See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Www ir gov Prev  Up  Next   Home   More Online Publications
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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The Www Ir Gov

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