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Can You File 2012 Taxes Online

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Can You File 2012 Taxes Online

Can you file 2012 taxes online Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Can you file 2012 taxes online Form 2106, Hours of service limits. Can you file 2012 taxes online 50% limit on meals, 50% limit on meals. Can you file 2012 taxes online A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Can you file 2012 taxes online Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Can you file 2012 taxes online Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Can you file 2012 taxes online Expenses, 3 - Advertising expenses. Can you file 2012 taxes online Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Can you file 2012 taxes online Airline clubs, Club dues and membership fees. Can you file 2012 taxes online Allocating costs, Separating costs. Can you file 2012 taxes online , Separating costs. Can you file 2012 taxes online , Allocating between business and nonbusiness. Can you file 2012 taxes online , Allocating total cost. Can you file 2012 taxes online Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Can you file 2012 taxes online Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Can you file 2012 taxes online B Basis of car, Basis. Can you file 2012 taxes online (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Can you file 2012 taxes online Box seats at entertainment events, Skyboxes and other private luxury boxes. Can you file 2012 taxes online Business travel, Trip Primarily for Business Outside U. Can you file 2012 taxes online S. Can you file 2012 taxes online , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Can you file 2012 taxes online More-than-50%-use test. Can you file 2012 taxes online , More-than-50%-use test. Can you file 2012 taxes online Qualified business use, Qualified business use. Can you file 2012 taxes online C Canceled checks As evidence of business expenses, Canceled check. Can you file 2012 taxes online Car expenses, Car Expenses, Reporting inclusion amounts. Can you file 2012 taxes online Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Can you file 2012 taxes online Business and personal use, Business and personal use. Can you file 2012 taxes online Combining expenses, Car expenses. Can you file 2012 taxes online Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Can you file 2012 taxes online Form 2106, Car expenses. Can you file 2012 taxes online Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Can you file 2012 taxes online Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Can you file 2012 taxes online Traffic tickets, Fines and collateral. Can you file 2012 taxes online Car pools, Car pools. Can you file 2012 taxes online Car rentals, Reporting inclusion amounts. Can you file 2012 taxes online Form 2106, Car rentals. Can you file 2012 taxes online Car, defined, Car defined. Can you file 2012 taxes online Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Can you file 2012 taxes online Casualty and theft losses Cars, Casualty and theft losses. Can you file 2012 taxes online Depreciation, Casualty or theft. Can you file 2012 taxes online Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Can you file 2012 taxes online Sports events to benefit, 5 - Charitable sports event. Can you file 2012 taxes online Club dues, Club dues and membership fees. Can you file 2012 taxes online Commuting expenses, Commuting expenses. Can you file 2012 taxes online Conventions, Conventions, Meetings at conventions. Can you file 2012 taxes online Country clubs, Club dues and membership fees. Can you file 2012 taxes online Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Can you file 2012 taxes online Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Can you file 2012 taxes online (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Can you file 2012 taxes online Basis, Basis. Can you file 2012 taxes online Sales taxes, Sales taxes. Can you file 2012 taxes online Unrecovered basis, How to treat unrecovered basis. Can you file 2012 taxes online Casualty or theft, effect, Casualty or theft. Can you file 2012 taxes online Deduction, Depreciation and section 179 deductions. Can you file 2012 taxes online , Depreciation deduction for the year of disposition. Can you file 2012 taxes online Excess depreciation, Excess depreciation. Can you file 2012 taxes online Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Can you file 2012 taxes online Trade-in, effect, Car trade-in. Can you file 2012 taxes online , Trade-in. Can you file 2012 taxes online Trucks and vans, Trucks and vans. Can you file 2012 taxes online Depreciation of Car Section 179 deduction, Section 179 deduction. Can you file 2012 taxes online Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Can you file 2012 taxes online E Employer-provided vehicles, Employer-provided vehicle. Can you file 2012 taxes online Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Can you file 2012 taxes online , Gift or entertainment. Can you file 2012 taxes online 50% limit, Directly before or after business discussion. Can you file 2012 taxes online Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Can you file 2012 taxes online Summary (Table 2-1), Exception for events that benefit charitable organizations. Can you file 2012 taxes online Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Can you file 2012 taxes online Form 2106, Meal and entertainment expenses. Can you file 2012 taxes online Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Can you file 2012 taxes online Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Can you file 2012 taxes online , Lavish or extravagant expenses. Can you file 2012 taxes online F Fair market value of car, Fair market value. Can you file 2012 taxes online Farmers Form 1040, Schedule F, Self-employed. Can you file 2012 taxes online Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Can you file 2012 taxes online Federal rate for per diem, Standard Meal Allowance, The federal rate. Can you file 2012 taxes online Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Can you file 2012 taxes online Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Can you file 2012 taxes online Form 1040, Schedule C, Self-employed. Can you file 2012 taxes online Form 1040, Schedule F, Self-employed. Can you file 2012 taxes online Form 2106, How to choose. Can you file 2012 taxes online , Employees. Can you file 2012 taxes online , Full value included in your income. Can you file 2012 taxes online , Reporting your expenses under a nonaccountable plan. Can you file 2012 taxes online , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Can you file 2012 taxes online Form 4562, Self-employed. Can you file 2012 taxes online Form 4797, Excess depreciation. Can you file 2012 taxes online Form W-2 Employer-provided vehicles, Value reported on Form W-2. Can you file 2012 taxes online Reimbursement of personal expenses, Reimbursement for personal expenses. Can you file 2012 taxes online Statutory employees, Statutory employees. Can you file 2012 taxes online Free tax services, Free help with your tax return. Can you file 2012 taxes online G Gifts, Gift or entertainment. Can you file 2012 taxes online , Gifts $25 limit, $25 limit. Can you file 2012 taxes online Combining for recordkeeping purposes, Gift expenses. Can you file 2012 taxes online Reporting requirements, Gifts. Can you file 2012 taxes online Golf clubs, Club dues and membership fees. Can you file 2012 taxes online H Hauling tools, Hauling tools or instruments. Can you file 2012 taxes online Help (see Tax help) High-low method Introduction, High-low method. Can you file 2012 taxes online Transition rules, High-low method. Can you file 2012 taxes online High-low rate method, High-low rate. Can you file 2012 taxes online Home office, Office in the home. Can you file 2012 taxes online Hotel clubs, Club dues and membership fees. Can you file 2012 taxes online I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Can you file 2012 taxes online Gifts, Incidental costs. Can you file 2012 taxes online No meals, incidentals only, Incidental-expenses-only method. Can you file 2012 taxes online Income-producing property, Income-producing property. Can you file 2012 taxes online Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Can you file 2012 taxes online indefinite assignment. Can you file 2012 taxes online Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Can you file 2012 taxes online Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Can you file 2012 taxes online , Lavish or extravagant expenses. Can you file 2012 taxes online Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Can you file 2012 taxes online Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Can you file 2012 taxes online Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Can you file 2012 taxes online 2011 chart (Table 4-1), Table 4-1. Can you file 2012 taxes online 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Can you file 2012 taxes online ) Main place of business or work, Main place of business or work. Can you file 2012 taxes online Married taxpayers Performing artists, Special rules for married persons. Can you file 2012 taxes online Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Can you file 2012 taxes online Major cities with higher allowances, Amount of standard meal allowance. Can you file 2012 taxes online Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Can you file 2012 taxes online , The standard meal allowance. Can you file 2012 taxes online Meals, entertainment-related, A meal as a form of entertainment. Can you file 2012 taxes online Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Can you file 2012 taxes online 2011 chart (Table 4-1), Table 4-1. Can you file 2012 taxes online 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Can you file 2012 taxes online ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Can you file 2012 taxes online Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Can you file 2012 taxes online Part of trip outside U. Can you file 2012 taxes online S. Can you file 2012 taxes online , Part of Trip Outside the United States P Parking fees, Parking fees. Can you file 2012 taxes online , Parking fees and tolls. Can you file 2012 taxes online Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Can you file 2012 taxes online Defined, Reimbursement, allowance, or advance. Can you file 2012 taxes online Federal rate for, The federal rate. Can you file 2012 taxes online Per diem rates High-cost localities, High-low method. Can you file 2012 taxes online High-low method, High-low method. Can you file 2012 taxes online Regular federal method, Regular federal per diem rate method. Can you file 2012 taxes online Standard rate for unlisted localities, High-low method. Can you file 2012 taxes online , Regular federal per diem rate method. Can you file 2012 taxes online Transition rules, High-low method. Can you file 2012 taxes online , Federal per diem rate method. Can you file 2012 taxes online Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Can you file 2012 taxes online , Taxes paid on your car. Can you file 2012 taxes online Personal trips, Trip Primarily for Personal Reasons Outside U. Can you file 2012 taxes online S. Can you file 2012 taxes online , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Can you file 2012 taxes online Probationary work period, Probationary work period. Can you file 2012 taxes online Proving business purpose, Proving business purpose. Can you file 2012 taxes online Public transportation Outside of U. Can you file 2012 taxes online S. Can you file 2012 taxes online travel, Public transportation. Can you file 2012 taxes online Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Can you file 2012 taxes online Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Can you file 2012 taxes online How to prove expenses (Table 5-1), Table 5-1. Can you file 2012 taxes online How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Can you file 2012 taxes online Sampling to prove expenses, Sampling. Can you file 2012 taxes online Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Can you file 2012 taxes online Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Can you file 2012 taxes online Transition rules, Federal per diem rate method. Can you file 2012 taxes online Reimbursements, Less than full value included in your income. Can you file 2012 taxes online , Contractor does not adequately account. Can you file 2012 taxes online Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Can you file 2012 taxes online Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Can you file 2012 taxes online Personal expenses, Reimbursement for personal expenses. Can you file 2012 taxes online Recordkeeping, Reimbursed for expenses. Can you file 2012 taxes online Reporting (Table 6-1), Table 6-1. Can you file 2012 taxes online Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Can you file 2012 taxes online Reimbursements, Reimbursements, Contractor does not adequately account. Can you file 2012 taxes online Reservists Transportation expenses, Armed Forces reservists. Can you file 2012 taxes online Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Can you file 2012 taxes online S Section 179 deduction Amended return, How to choose. Can you file 2012 taxes online Deduction, Section 179 Deduction Limits, Limits. Can you file 2012 taxes online Self-employed persons, 2 - Self-employed. Can you file 2012 taxes online Reporting requirements, Self-employed. Can you file 2012 taxes online Skyboxes, Skyboxes and other private luxury boxes. Can you file 2012 taxes online Spouse, expenses for, Travel expenses for another individual. Can you file 2012 taxes online , Expenses for spouses. Can you file 2012 taxes online Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Can you file 2012 taxes online , The standard meal allowance. Can you file 2012 taxes online Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Can you file 2012 taxes online Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Can you file 2012 taxes online Form 2106, Standard mileage rate. Can you file 2012 taxes online Statutory employees, Statutory employees. Can you file 2012 taxes online T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Can you file 2012 taxes online Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Can you file 2012 taxes online When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Can you file 2012 taxes online 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Can you file 2012 taxes online ) Proving expenses (Table 5-1), Table 5-1. Can you file 2012 taxes online How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Can you file 2012 taxes online Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Can you file 2012 taxes online , Illustration of transportation expenses. Can you file 2012 taxes online Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Can you file 2012 taxes online Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Can you file 2012 taxes online Tickets, Entertainment tickets. Can you file 2012 taxes online , Gift or entertainment. Can you file 2012 taxes online Season or series tickets, Season or series tickets. Can you file 2012 taxes online Traffic violations, Fines and collateral. Can you file 2012 taxes online Tools Hauling tools, Hauling tools or instruments. Can you file 2012 taxes online Trade association meetings, Trade association meetings. Can you file 2012 taxes online Trade-in of car, Car trade-in. Can you file 2012 taxes online , Trade-in. Can you file 2012 taxes online Traffic tickets, Fines and collateral. Can you file 2012 taxes online Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Can you file 2012 taxes online High-low method, High-low method. Can you file 2012 taxes online Regular federal method, Federal per diem rate method. Can you file 2012 taxes online Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Can you file 2012 taxes online Car expenses, Car Expenses, Reporting inclusion amounts. Can you file 2012 taxes online Deductible (Figure B), Gift or entertainment. Can you file 2012 taxes online , Illustration of transportation expenses. Can you file 2012 taxes online five or more cars, Five or more cars. Can you file 2012 taxes online Form 2106, Transportation expenses. Can you file 2012 taxes online Transportation workers, Special rate for transportation workers. Can you file 2012 taxes online , Individuals subject to hours of service limits. Can you file 2012 taxes online Travel advance, Reimbursement, allowance, or advance. Can you file 2012 taxes online , Travel advance. Can you file 2012 taxes online (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Can you file 2012 taxes online Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Can you file 2012 taxes online Travel Expenses You Can Deduct Defined, Travel expenses defined. Can you file 2012 taxes online Going home on days off, Going home on days off. Can you file 2012 taxes online In U. Can you file 2012 taxes online S. Can you file 2012 taxes online , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Can you file 2012 taxes online S. Can you file 2012 taxes online , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Can you file 2012 taxes online Transportation workers, Individuals subject to hours of service limits. Can you file 2012 taxes online Transportation workers' expenses, Special rate for transportation workers. Can you file 2012 taxes online Two places of work, Two places of work. Can you file 2012 taxes online U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Can you file 2012 taxes online Unrecovered basis of car, How to treat unrecovered basis. Can you file 2012 taxes online V Volunteers, Volunteers. Can you file 2012 taxes online W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications
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The Can You File 2012 Taxes Online

Can you file 2012 taxes online 3. Can you file 2012 taxes online   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. Can you file 2012 taxes online 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. Can you file 2012 taxes online Figure the environmental tax on Form 6627. Can you file 2012 taxes online Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Can you file 2012 taxes online 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. Can you file 2012 taxes online No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Can you file 2012 taxes online 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. Can you file 2012 taxes online 18 and 21). Can you file 2012 taxes online The oil spill liability tax rate is $. Can you file 2012 taxes online 08 per barrel and generally applies to crude oil received at a U. Can you file 2012 taxes online S. Can you file 2012 taxes online refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Can you file 2012 taxes online The tax also applies to certain uses and the exportation of domestic crude oil. Can you file 2012 taxes online Crude oil includes crude oil condensates and natural gasoline. Can you file 2012 taxes online Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Can you file 2012 taxes online Crude oil. Can you file 2012 taxes online   Tax is imposed on crude oil when it is received at a United Sates refinery. Can you file 2012 taxes online The operator of the refinery is liable for the tax. Can you file 2012 taxes online   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Can you file 2012 taxes online However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Can you file 2012 taxes online The user or exporter is liable for the tax. Can you file 2012 taxes online Imported petroleum products. Can you file 2012 taxes online   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Can you file 2012 taxes online 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. Can you file 2012 taxes online S. Can you file 2012 taxes online refinery. Can you file 2012 taxes online   Tax is imposed only once on any imported petroleum product. Can you file 2012 taxes online Thus, the operator of a U. Can you file 2012 taxes online S. Can you file 2012 taxes online 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. Can you file 2012 taxes online ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Can you file 2012 taxes online Taxable event. Can you file 2012 taxes online   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Can you file 2012 taxes online The manufacturer or importer is liable for the tax. Can you file 2012 taxes online Use of ODCs. Can you file 2012 taxes online   You use an ODC if you put it into service in a trade or business or for the production of income. Can you file 2012 taxes online 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. Can you file 2012 taxes online The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Can you file 2012 taxes online   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Can you file 2012 taxes online An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Can you file 2012 taxes online Generally, tax is imposed when the mixture is created and not on its sale or use. Can you file 2012 taxes online However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Can you file 2012 taxes online You can revoke this choice only with IRS consent. Can you file 2012 taxes online   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. Can you file 2012 taxes online Exceptions. Can you file 2012 taxes online   The following may be exempt from the tax on ODCs. Can you file 2012 taxes online Metered-dose inhalers. Can you file 2012 taxes online Recycled ODCs. Can you file 2012 taxes online Exported ODCs. Can you file 2012 taxes online ODCs used as feedstock. Can you file 2012 taxes online Metered-dose inhalers. Can you file 2012 taxes online   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Can you file 2012 taxes online For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Can you file 2012 taxes online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Can you file 2012 taxes online 4682-2(d)(5). Can you file 2012 taxes online The certificate may be included as part of the sales documentation. Can you file 2012 taxes online Keep the certificate with your records. Can you file 2012 taxes online Recycled ODCs. Can you file 2012 taxes online   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). Can you file 2012 taxes online 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). Can you file 2012 taxes online   The Montreal Protocol is administered by the United Nations (U. Can you file 2012 taxes online N. Can you file 2012 taxes online ). Can you file 2012 taxes online To determine if a country has signed the Montreal Protocol, contact the U. Can you file 2012 taxes online N. Can you file 2012 taxes online The website is untreaty. Can you file 2012 taxes online un. Can you file 2012 taxes online org. Can you file 2012 taxes online Exported ODCs. Can you file 2012 taxes online   Generally, there is no tax on ODCs sold for export if certain requirements are met. Can you file 2012 taxes online For a sale to be nontaxable, you and the purchaser must be registered. Can you file 2012 taxes online See Form 637, Application for Registration (for Certain Excise Tax Activities). Can you file 2012 taxes online Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Can you file 2012 taxes online Keep the certificate with your records. Can you file 2012 taxes online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Can you file 2012 taxes online 4682-5(d)(3). Can you file 2012 taxes online The tax benefit of this exemption is limited. Can you file 2012 taxes online For more information, see Regulations section 52. Can you file 2012 taxes online 4682-5. Can you file 2012 taxes online ODCs used as feedstock. Can you file 2012 taxes online   There is no tax on ODCs sold for use or used as a feedstock. Can you file 2012 taxes online An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Can you file 2012 taxes online 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. Can you file 2012 taxes online   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Can you file 2012 taxes online The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Can you file 2012 taxes online 4682-2(d)(2). Can you file 2012 taxes online Keep the certificate with your records. Can you file 2012 taxes online Credits or refunds. Can you file 2012 taxes online   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). Can you file 2012 taxes online For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Can you file 2012 taxes online Conditions to allowance for ODCs exported. Can you file 2012 taxes online   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. Can you file 2012 taxes online You must also have the evidence required by the EPA as proof that the ODCs were exported. Can you file 2012 taxes online 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. Can you file 2012 taxes online The Imported Products Table is listed in Regulations section 52. Can you file 2012 taxes online 4682-3(f)(6). Can you file 2012 taxes online The tax is based on the weight of the ODCs used in the manufacture of the product. Can you file 2012 taxes online Use the following methods to figure the ODC weight. Can you file 2012 taxes online The actual (exact) weight of each ODC used as a material in manufacturing the product. Can you file 2012 taxes online If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Can you file 2012 taxes online 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. Can you file 2012 taxes online Taxable event. Can you file 2012 taxes online   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Can you file 2012 taxes online The importer is liable for the tax. Can you file 2012 taxes online Use of imported products. Can you file 2012 taxes online   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. Can you file 2012 taxes online The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Can you file 2012 taxes online Entry as use. Can you file 2012 taxes online   The importer may choose to treat the entry of a product into the United States as the use of the product. Can you file 2012 taxes online Tax is imposed on the date of entry instead of when the product is sold or used. Can you file 2012 taxes online The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Can you file 2012 taxes online Make the choice by checking the box in Part II of Form 6627. Can you file 2012 taxes online The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Can you file 2012 taxes online You can revoke this choice only with IRS consent. Can you file 2012 taxes online Sale of article incorporating imported product. Can you file 2012 taxes online   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. Can you file 2012 taxes online The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Can you file 2012 taxes online The importer has not chosen to treat entry into the United States as use of the product. Can you file 2012 taxes online Imported products table. Can you file 2012 taxes online   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. Can you file 2012 taxes online   Each listing in the table identifies a product by name and includes only products that are described by that name. Can you file 2012 taxes online Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Can you file 2012 taxes online 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. Can you file 2012 taxes online 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. Can you file 2012 taxes online   Part II of the table lists electronic items that are not included within any other list in the table. Can you file 2012 taxes online An imported product is included in this list only if the product meets one of the following tests. Can you file 2012 taxes online It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Can you file 2012 taxes online It contains components described in (1), which account for more than 15% of the cost of the product. Can you file 2012 taxes online   These components do not include passive electrical devices, such as resistors and capacitors. Can you file 2012 taxes online 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. Can you file 2012 taxes online Rules for listing products. Can you file 2012 taxes online   Products are listed in the table according to the following rules. Can you file 2012 taxes online A product is listed in Part I of the table if it is a mixture containing ODCs. Can you file 2012 taxes online 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. Can you file 2012 taxes online A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Can you file 2012 taxes online It is not an imported taxable product. Can you file 2012 taxes online It would otherwise be included within a list in Part II of the table. Can you file 2012 taxes online   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. Can you file 2012 taxes online ODC weight. Can you file 2012 taxes online   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. Can you file 2012 taxes online The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Can you file 2012 taxes online Modifying the table. Can you file 2012 taxes online   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Can you file 2012 taxes online They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Can you file 2012 taxes online To request a modification, see Regulations section 52. Can you file 2012 taxes online 4682-3(g) for the mailing address and information that must be included in the request. Can you file 2012 taxes online 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. Can you file 2012 taxes online The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Can you file 2012 taxes online These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Can you file 2012 taxes online The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Can you file 2012 taxes online You are liable for the floor stocks tax if you hold any of the following on January 1. Can you file 2012 taxes online 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. Can you file 2012 taxes online 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. Can you file 2012 taxes online You must pay this floor stocks tax by June 30 of each year. Can you file 2012 taxes online Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Can you file 2012 taxes online For the tax rates, see the Form 6627 instructions. Can you file 2012 taxes online ODCs not subject to floor stocks tax. Can you file 2012 taxes online   The floor stocks tax is not imposed on any of the following ODCs. Can you file 2012 taxes online 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. Can you file 2012 taxes online ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Can you file 2012 taxes online ODCs that have been reclaimed or recycled. Can you file 2012 taxes online ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Can you file 2012 taxes online Prev  Up  Next   Home   More Online Publications