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The Rehabilitation Services Administration oversees grant programs that help individuals with physical or mental disabilities obtain employment and live more independently.

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Phone Number: (202) 245-7468

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