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1040 Ez Forms

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1040 Ez Forms

1040 ez forms Publication 514 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 1040 ez forms Tax questions. 1040 ez forms Useful Items - You may want to see: Reminders Future developments. 1040 ez forms  For the latest information about developments related to Pub. 1040 ez forms 514, such as legislation enacted after it was published, go to www. 1040 ez forms irs. 1040 ez forms gov/pub514. 1040 ez forms Alternative minimum tax. 1040 ez forms  In addition to your regular income tax, you may be liable for the alternative minimum tax. 1040 ez forms A foreign tax credit may be allowed in figuring this tax. 1040 ez forms See the instructions for Form 6251, Alternative Minimum Tax—Individuals, for a discussion of the alternative minimum tax foreign tax credit. 1040 ez forms Change of address. 1040 ez forms  If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service. 1040 ez forms Photographs of missing children. 1040 ez forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 ez forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 ez forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 ez forms Introduction If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U. 1040 ez forms S. 1040 ez forms tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes. 1040 ez forms Taken as a deduction, foreign income taxes reduce your U. 1040 ez forms S. 1040 ez forms taxable income. 1040 ez forms Taken as a credit, foreign income taxes reduce your U. 1040 ez forms S. 1040 ez forms tax liability. 1040 ez forms In most cases, it is to your advantage to take foreign income taxes as a tax credit. 1040 ez forms The major scope of this publication is the foreign tax credit. 1040 ez forms The publication discusses: How to choose to take the credit or the deduction, Who can take the credit, What foreign taxes qualify for the credit, How to figure the credit, and How to carry over unused foreign taxes to other tax years. 1040 ez forms Unless you qualify for exemption from the foreign tax credit limit, you claim the credit by filing Form 1116 with your U. 1040 ez forms S. 1040 ez forms income tax return. 1040 ez forms Two examples with filled-in Forms 1116 are provided at the end of this publication. 1040 ez forms Comments and suggestions. 1040 ez forms   We welcome your comments about this publication and your suggestions for future editions. 1040 ez forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 ez forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 ez forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 ez forms   You can send your comments from www. 1040 ez forms irs. 1040 ez forms gov/formspubs/. 1040 ez forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040 ez forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 ez forms Ordering forms and publications. 1040 ez forms   Visit www. 1040 ez forms irs. 1040 ez forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 ez forms Internal Revenue Service 1201 N. 1040 ez forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 ez forms   If you have a tax question, check the information available on IRS. 1040 ez forms gov or call 1-800-829-1040. 1040 ez forms We cannot answer tax questions sent to either of the above addresses. 1040 ez forms Useful Items - You may want to see: Publication 54 Tax Guide for U. 1040 ez forms S. 1040 ez forms Citizens and Resident Aliens Abroad 519 U. 1040 ez forms S. 1040 ez forms Tax Guide for Aliens 570 Tax Guide for Individuals With Income From U. 1040 ez forms S. 1040 ez forms Possessions Form (and Instructions) 1116 Foreign Tax Credit See How To Get Tax Help near the end of this publication for information about getting these publications and this form. 1040 ez forms Prev  Up  Next   Home   More Online Publications
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The 1040 Ez Forms

1040 ez forms 3. 1040 ez forms   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. 1040 ez forms In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. 1040 ez forms Figure the environmental tax on Form 6627. 1040 ez forms Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. 1040 ez forms For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. 1040 ez forms No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. 1040 ez forms Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. 1040 ez forms 18 and 21). 1040 ez forms The oil spill liability tax rate is $. 1040 ez forms 08 per barrel and generally applies to crude oil received at a U. 1040 ez forms S. 1040 ez forms refinery and to petroleum products entered into the United States for consumption, use, or warehousing. 1040 ez forms The tax also applies to certain uses and the exportation of domestic crude oil. 1040 ez forms Crude oil includes crude oil condensates and natural gasoline. 1040 ez forms Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. 1040 ez forms Crude oil. 1040 ez forms   Tax is imposed on crude oil when it is received at a United Sates refinery. 1040 ez forms The operator of the refinery is liable for the tax. 1040 ez forms   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. 1040 ez forms However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. 1040 ez forms The user or exporter is liable for the tax. 1040 ez forms Imported petroleum products. 1040 ez forms   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. 1040 ez forms The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. 1040 ez forms S. 1040 ez forms refinery. 1040 ez forms   Tax is imposed only once on any imported petroleum product. 1040 ez forms Thus, the operator of a U. 1040 ez forms S. 1040 ez forms refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. 1040 ez forms ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. 1040 ez forms Taxable event. 1040 ez forms   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. 1040 ez forms The manufacturer or importer is liable for the tax. 1040 ez forms Use of ODCs. 1040 ez forms   You use an ODC if you put it into service in a trade or business or for the production of income. 1040 ez forms Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. 1040 ez forms The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. 1040 ez forms   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. 1040 ez forms An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. 1040 ez forms Generally, tax is imposed when the mixture is created and not on its sale or use. 1040 ez forms However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. 1040 ez forms You can revoke this choice only with IRS consent. 1040 ez forms   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. 1040 ez forms Exceptions. 1040 ez forms   The following may be exempt from the tax on ODCs. 1040 ez forms Metered-dose inhalers. 1040 ez forms Recycled ODCs. 1040 ez forms Exported ODCs. 1040 ez forms ODCs used as feedstock. 1040 ez forms Metered-dose inhalers. 1040 ez forms   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. 1040 ez forms For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 ez forms The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 ez forms 4682-2(d)(5). 1040 ez forms The certificate may be included as part of the sales documentation. 1040 ez forms Keep the certificate with your records. 1040 ez forms Recycled ODCs. 1040 ez forms   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). 1040 ez forms There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). 1040 ez forms   The Montreal Protocol is administered by the United Nations (U. 1040 ez forms N. 1040 ez forms ). 1040 ez forms To determine if a country has signed the Montreal Protocol, contact the U. 1040 ez forms N. 1040 ez forms The website is untreaty. 1040 ez forms un. 1040 ez forms org. 1040 ez forms Exported ODCs. 1040 ez forms   Generally, there is no tax on ODCs sold for export if certain requirements are met. 1040 ez forms For a sale to be nontaxable, you and the purchaser must be registered. 1040 ez forms See Form 637, Application for Registration (for Certain Excise Tax Activities). 1040 ez forms Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 ez forms Keep the certificate with your records. 1040 ez forms The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 ez forms 4682-5(d)(3). 1040 ez forms The tax benefit of this exemption is limited. 1040 ez forms For more information, see Regulations section 52. 1040 ez forms 4682-5. 1040 ez forms ODCs used as feedstock. 1040 ez forms   There is no tax on ODCs sold for use or used as a feedstock. 1040 ez forms An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. 1040 ez forms The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. 1040 ez forms   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040 ez forms The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040 ez forms 4682-2(d)(2). 1040 ez forms Keep the certificate with your records. 1040 ez forms Credits or refunds. 1040 ez forms   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). 1040 ez forms For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). 1040 ez forms Conditions to allowance for ODCs exported. 1040 ez forms   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. 1040 ez forms You must also have the evidence required by the EPA as proof that the ODCs were exported. 1040 ez forms Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. 1040 ez forms The Imported Products Table is listed in Regulations section 52. 1040 ez forms 4682-3(f)(6). 1040 ez forms The tax is based on the weight of the ODCs used in the manufacture of the product. 1040 ez forms Use the following methods to figure the ODC weight. 1040 ez forms The actual (exact) weight of each ODC used as a material in manufacturing the product. 1040 ez forms If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. 1040 ez forms However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. 1040 ez forms Taxable event. 1040 ez forms   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. 1040 ez forms The importer is liable for the tax. 1040 ez forms Use of imported products. 1040 ez forms   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. 1040 ez forms The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. 1040 ez forms Entry as use. 1040 ez forms   The importer may choose to treat the entry of a product into the United States as the use of the product. 1040 ez forms Tax is imposed on the date of entry instead of when the product is sold or used. 1040 ez forms The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. 1040 ez forms Make the choice by checking the box in Part II of Form 6627. 1040 ez forms The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. 1040 ez forms You can revoke this choice only with IRS consent. 1040 ez forms Sale of article incorporating imported product. 1040 ez forms   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. 1040 ez forms The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. 1040 ez forms The importer has not chosen to treat entry into the United States as use of the product. 1040 ez forms Imported products table. 1040 ez forms   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. 1040 ez forms   Each listing in the table identifies a product by name and includes only products that are described by that name. 1040 ez forms Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. 1040 ez forms In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. 1040 ez forms A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. 1040 ez forms   Part II of the table lists electronic items that are not included within any other list in the table. 1040 ez forms An imported product is included in this list only if the product meets one of the following tests. 1040 ez forms It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. 1040 ez forms It contains components described in (1), which account for more than 15% of the cost of the product. 1040 ez forms   These components do not include passive electrical devices, such as resistors and capacitors. 1040 ez forms Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. 1040 ez forms Rules for listing products. 1040 ez forms   Products are listed in the table according to the following rules. 1040 ez forms A product is listed in Part I of the table if it is a mixture containing ODCs. 1040 ez forms A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. 1040 ez forms A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. 1040 ez forms It is not an imported taxable product. 1040 ez forms It would otherwise be included within a list in Part II of the table. 1040 ez forms   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. 1040 ez forms ODC weight. 1040 ez forms   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. 1040 ez forms The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. 1040 ez forms Modifying the table. 1040 ez forms   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. 1040 ez forms They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. 1040 ez forms To request a modification, see Regulations section 52. 1040 ez forms 4682-3(g) for the mailing address and information that must be included in the request. 1040 ez forms Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. 1040 ez forms The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. 1040 ez forms These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. 1040 ez forms The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. 1040 ez forms You are liable for the floor stocks tax if you hold any of the following on January 1. 1040 ez forms At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. 1040 ez forms If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. 1040 ez forms You must pay this floor stocks tax by June 30 of each year. 1040 ez forms Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. 1040 ez forms For the tax rates, see the Form 6627 instructions. 1040 ez forms ODCs not subject to floor stocks tax. 1040 ez forms   The floor stocks tax is not imposed on any of the following ODCs. 1040 ez forms ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. 1040 ez forms ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. 1040 ez forms ODCs that have been reclaimed or recycled. 1040 ez forms ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. 1040 ez forms Prev  Up  Next   Home   More Online Publications