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How To File 2011 Tax Return

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How To File 2011 Tax Return

How to file 2011 tax return 33. How to file 2011 tax return   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). How to file 2011 tax return Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. How to file 2011 tax return Cómo reclamar el crédito. How to file 2011 tax return Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. How to file 2011 tax return Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. How to file 2011 tax return Sus ingresos no sobrepasan determinados límites. How to file 2011 tax return Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. How to file 2011 tax return Primero, utilice la Figura 33-A para saber si reúne los requisitos. How to file 2011 tax return En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. How to file 2011 tax return Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. How to file 2011 tax return No puede reclamar el crédito si presenta el Formulario 1040EZ. How to file 2011 tax return Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. How to file 2011 tax return Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). How to file 2011 tax return Recibió ingresos sujetos a impuestos por incapacidad durante 2013. How to file 2011 tax return En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). How to file 2011 tax return 65 años de edad. How to file 2011 tax return   Se considera que tiene 65 años el día antes de cumplir los 65 años. How to file 2011 tax return Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. How to file 2011 tax return Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). How to file 2011 tax return Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. How to file 2011 tax return Excepciones. How to file 2011 tax return   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. How to file 2011 tax return UU. How to file 2011 tax return al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. How to file 2011 tax return En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. How to file 2011 tax return Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. How to file 2011 tax return UU. How to file 2011 tax return al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. How to file 2011 tax return UU. How to file 2011 tax return durante todo el año. How to file 2011 tax return En ese caso, quizás se le permita reclamar el crédito. How to file 2011 tax return Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. How to file 2011 tax return S. How to file 2011 tax return Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. How to file 2011 tax return Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. How to file 2011 tax return No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. How to file 2011 tax return Cabeza de familia. How to file 2011 tax return   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. How to file 2011 tax return Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. How to file 2011 tax return Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). How to file 2011 tax return Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. How to file 2011 tax return Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. How to file 2011 tax return Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. How to file 2011 tax return Total y permanentemente incapacitado. How to file 2011 tax return    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. How to file 2011 tax return Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. How to file 2011 tax return Vea Declaración del médico , más adelante. How to file 2011 tax return Actividad sustancial remunerada. How to file 2011 tax return   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. How to file 2011 tax return El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. How to file 2011 tax return   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. How to file 2011 tax return Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. How to file 2011 tax return No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. How to file 2011 tax return    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. How to file 2011 tax return Empleo en establecimientos protegidos. How to file 2011 tax return   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. How to file 2011 tax return Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). How to file 2011 tax return   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. How to file 2011 tax return Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. How to file 2011 tax return El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. How to file 2011 tax return Declaración del médico. How to file 2011 tax return   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. How to file 2011 tax return Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). How to file 2011 tax return    Please click here for the text description of the image. How to file 2011 tax return Figura 33−A. How to file 2011 tax return ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. How to file 2011 tax return Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . How to file 2011 tax return . How to file 2011 tax return . How to file 2011 tax return . How to file 2011 tax return ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . How to file 2011 tax return . How to file 2011 tax return . How to file 2011 tax return . How to file 2011 tax return Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . How to file 2011 tax return . How to file 2011 tax return . How to file 2011 tax return . How to file 2011 tax return O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . How to file 2011 tax return . How to file 2011 tax return . How to file 2011 tax return . How to file 2011 tax return soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. How to file 2011 tax return   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. How to file 2011 tax return Veteranos. How to file 2011 tax return   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. How to file 2011 tax return El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. How to file 2011 tax return Puede obtener este formulario de la oficina regional del VA de su área. How to file 2011 tax return Declaración escrita de un médico obtenida en un año anterior. How to file 2011 tax return   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. How to file 2011 tax return Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). How to file 2011 tax return Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). How to file 2011 tax return   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. How to file 2011 tax return Ingresos por incapacidad. How to file 2011 tax return   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. How to file 2011 tax return Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. How to file 2011 tax return Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. How to file 2011 tax return Pagos que no se consideran ingresos por incapacidad. How to file 2011 tax return   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. How to file 2011 tax return Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. How to file 2011 tax return   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. How to file 2011 tax return La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. How to file 2011 tax return Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. How to file 2011 tax return El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). How to file 2011 tax return El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. How to file 2011 tax return Se indican los límites en la Tabla 33-1. How to file 2011 tax return Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. How to file 2011 tax return Vea Cómo Reclamar el Crédito , más adelante. How to file 2011 tax return Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. How to file 2011 tax return Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. How to file 2011 tax return El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). How to file 2011 tax return Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . How to file 2011 tax return Formulario 1040. How to file 2011 tax return   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. How to file 2011 tax return Formulario 1040A. How to file 2011 tax return   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. How to file 2011 tax return El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). How to file 2011 tax return Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). How to file 2011 tax return Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). How to file 2011 tax return Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. How to file 2011 tax return Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. How to file 2011 tax return Límite del crédito. How to file 2011 tax return   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. How to file 2011 tax return Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. How to file 2011 tax return Prev  Up  Next   Home   More Online Publications
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Domestic and International Programs

The Domestic and International Index (.pdf) lists all Appeals domestic and international related issues, including contact information, as follows:

  • ACI - Appeals Coordinated Issues
  • ACIcc - Appeals Coordinated Issues, Category of Case
  • CCI - Compliance Coordinated Issues
  • DCI - Decoordinated Issue (Decoordinated in Appeals information available)
  • EM - Appeals Emerging Issues
  • LT - Listed Transactions
  • SME - Subject Matter Expert
  • TOI - Transactions of Interest
  • UIL - Uniform Issue List

The Domestic and International Index is an alphabetical listing of all issues and should be referred to for all current contact information. It is searchable, using Acrobat Search.

ACI or ACIcc - An issue or category of case, is an issue of IRS-wide impact or importance requiring coordination with Appeals to ensure uniformity and consistency nationwide. This is achieved through the coordination of efforts between Appeals Officers (AO) and designated Technical Specialists (TS). The ACI program encompasses legal issues and factual issues and category of case.

An AO assigned a case with an ACI must consult with the TS prior to the scheduling of the initial conference to obtain current information. For ACIs, except those designated an ACIcc, the AO must get review and concurrence from the TS prior to discussing the settlement with the taxpayer.  Such review and concurrence extends to all aspects of the settlement including closing documents.

CCI - When Compliance coordinates an issue and issues a Coordinated Issue Paper (CIP) Appeals designates the issue as a Compliance Coordinated Issue (CCI).   Appeals generally develops Appeals Settlement Guidelines (ASG) for CCIs.   Effective with the date of the issuance of a CIP, the AO must get the review and concurrence of the Appeals’ TS before discussing the settlement with the taxpayer.  For a list of CCIs visit the Large Business and International (LB&I) Division Coordinated Issue Papers webpage.

EM – An Appeals Emerging Issue is an issue that surfaced in an industry or specialty area in a number of Appeals cases or it is understood cases will be coming to Appeals in the near future with the issue.  The AO assigned a case with an emerging issue is required to contact the designated TS (before holding the initial conference) to gain insight into both the industry or specialty area and the issue. He/she is required to maintain contact with the coordinator. Review and concurrence is not required until such time as an issue may be redesignated a CCI or ACI.

Appeals Settlement Guidelines (ASG)
NOTE: Since specialists may have changed since the finalized ASG was approved, it is recommended that you refer to the Domestic and International Index (.pdf) for contact information.

Page Last Reviewed or Updated: 16-Jan-2014

The How To File 2011 Tax Return

How to file 2011 tax return 3. How to file 2011 tax return   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. How to file 2011 tax return 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. How to file 2011 tax return Figure the environmental tax on Form 6627. How to file 2011 tax return Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. How to file 2011 tax return 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. How to file 2011 tax return No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. How to file 2011 tax return 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. How to file 2011 tax return 18 and 21). How to file 2011 tax return The oil spill liability tax rate is $. How to file 2011 tax return 08 per barrel and generally applies to crude oil received at a U. How to file 2011 tax return S. How to file 2011 tax return refinery and to petroleum products entered into the United States for consumption, use, or warehousing. How to file 2011 tax return The tax also applies to certain uses and the exportation of domestic crude oil. How to file 2011 tax return Crude oil includes crude oil condensates and natural gasoline. How to file 2011 tax return Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. How to file 2011 tax return Crude oil. How to file 2011 tax return   Tax is imposed on crude oil when it is received at a United Sates refinery. How to file 2011 tax return The operator of the refinery is liable for the tax. How to file 2011 tax return   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. How to file 2011 tax return However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. How to file 2011 tax return The user or exporter is liable for the tax. How to file 2011 tax return Imported petroleum products. How to file 2011 tax return   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. How to file 2011 tax return 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. How to file 2011 tax return S. How to file 2011 tax return refinery. How to file 2011 tax return   Tax is imposed only once on any imported petroleum product. How to file 2011 tax return Thus, the operator of a U. How to file 2011 tax return S. How to file 2011 tax return 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. How to file 2011 tax return ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. How to file 2011 tax return Taxable event. How to file 2011 tax return   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. How to file 2011 tax return The manufacturer or importer is liable for the tax. How to file 2011 tax return Use of ODCs. How to file 2011 tax return   You use an ODC if you put it into service in a trade or business or for the production of income. How to file 2011 tax return 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. How to file 2011 tax return The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. How to file 2011 tax return   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. How to file 2011 tax return An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. How to file 2011 tax return Generally, tax is imposed when the mixture is created and not on its sale or use. How to file 2011 tax return However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. How to file 2011 tax return You can revoke this choice only with IRS consent. How to file 2011 tax return   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. How to file 2011 tax return Exceptions. How to file 2011 tax return   The following may be exempt from the tax on ODCs. How to file 2011 tax return Metered-dose inhalers. How to file 2011 tax return Recycled ODCs. How to file 2011 tax return Exported ODCs. How to file 2011 tax return ODCs used as feedstock. How to file 2011 tax return Metered-dose inhalers. How to file 2011 tax return   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. How to file 2011 tax return For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. How to file 2011 tax return The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. How to file 2011 tax return 4682-2(d)(5). How to file 2011 tax return The certificate may be included as part of the sales documentation. How to file 2011 tax return Keep the certificate with your records. How to file 2011 tax return Recycled ODCs. How to file 2011 tax return   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). How to file 2011 tax return 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). How to file 2011 tax return   The Montreal Protocol is administered by the United Nations (U. How to file 2011 tax return N. How to file 2011 tax return ). How to file 2011 tax return To determine if a country has signed the Montreal Protocol, contact the U. How to file 2011 tax return N. How to file 2011 tax return The website is untreaty. How to file 2011 tax return un. How to file 2011 tax return org. How to file 2011 tax return Exported ODCs. How to file 2011 tax return   Generally, there is no tax on ODCs sold for export if certain requirements are met. How to file 2011 tax return For a sale to be nontaxable, you and the purchaser must be registered. How to file 2011 tax return See Form 637, Application for Registration (for Certain Excise Tax Activities). How to file 2011 tax return Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. How to file 2011 tax return Keep the certificate with your records. How to file 2011 tax return The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. How to file 2011 tax return 4682-5(d)(3). How to file 2011 tax return The tax benefit of this exemption is limited. How to file 2011 tax return For more information, see Regulations section 52. How to file 2011 tax return 4682-5. How to file 2011 tax return ODCs used as feedstock. How to file 2011 tax return   There is no tax on ODCs sold for use or used as a feedstock. How to file 2011 tax return An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. How to file 2011 tax return 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. How to file 2011 tax return   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. How to file 2011 tax return The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. How to file 2011 tax return 4682-2(d)(2). How to file 2011 tax return Keep the certificate with your records. How to file 2011 tax return Credits or refunds. How to file 2011 tax return   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). How to file 2011 tax return For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). How to file 2011 tax return Conditions to allowance for ODCs exported. How to file 2011 tax return   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. How to file 2011 tax return You must also have the evidence required by the EPA as proof that the ODCs were exported. How to file 2011 tax return 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. How to file 2011 tax return The Imported Products Table is listed in Regulations section 52. How to file 2011 tax return 4682-3(f)(6). How to file 2011 tax return The tax is based on the weight of the ODCs used in the manufacture of the product. How to file 2011 tax return Use the following methods to figure the ODC weight. How to file 2011 tax return The actual (exact) weight of each ODC used as a material in manufacturing the product. How to file 2011 tax return If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. How to file 2011 tax return 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. How to file 2011 tax return Taxable event. How to file 2011 tax return   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. How to file 2011 tax return The importer is liable for the tax. How to file 2011 tax return Use of imported products. How to file 2011 tax return   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. How to file 2011 tax return The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. How to file 2011 tax return Entry as use. How to file 2011 tax return   The importer may choose to treat the entry of a product into the United States as the use of the product. How to file 2011 tax return Tax is imposed on the date of entry instead of when the product is sold or used. How to file 2011 tax return The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. How to file 2011 tax return Make the choice by checking the box in Part II of Form 6627. How to file 2011 tax return The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. How to file 2011 tax return You can revoke this choice only with IRS consent. How to file 2011 tax return Sale of article incorporating imported product. How to file 2011 tax return   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. How to file 2011 tax return The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. How to file 2011 tax return The importer has not chosen to treat entry into the United States as use of the product. How to file 2011 tax return Imported products table. How to file 2011 tax return   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. How to file 2011 tax return   Each listing in the table identifies a product by name and includes only products that are described by that name. How to file 2011 tax return Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. How to file 2011 tax return 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. How to file 2011 tax return 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. How to file 2011 tax return   Part II of the table lists electronic items that are not included within any other list in the table. How to file 2011 tax return An imported product is included in this list only if the product meets one of the following tests. How to file 2011 tax return It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. How to file 2011 tax return It contains components described in (1), which account for more than 15% of the cost of the product. How to file 2011 tax return   These components do not include passive electrical devices, such as resistors and capacitors. How to file 2011 tax return 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. How to file 2011 tax return Rules for listing products. How to file 2011 tax return   Products are listed in the table according to the following rules. How to file 2011 tax return A product is listed in Part I of the table if it is a mixture containing ODCs. How to file 2011 tax return 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. How to file 2011 tax return A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. How to file 2011 tax return It is not an imported taxable product. How to file 2011 tax return It would otherwise be included within a list in Part II of the table. How to file 2011 tax return   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. How to file 2011 tax return ODC weight. How to file 2011 tax return   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. How to file 2011 tax return The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. How to file 2011 tax return Modifying the table. How to file 2011 tax return   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. How to file 2011 tax return They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. How to file 2011 tax return To request a modification, see Regulations section 52. How to file 2011 tax return 4682-3(g) for the mailing address and information that must be included in the request. How to file 2011 tax return 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. How to file 2011 tax return The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. How to file 2011 tax return These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. How to file 2011 tax return The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. How to file 2011 tax return You are liable for the floor stocks tax if you hold any of the following on January 1. How to file 2011 tax return 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. How to file 2011 tax return 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. How to file 2011 tax return You must pay this floor stocks tax by June 30 of each year. How to file 2011 tax return Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. How to file 2011 tax return For the tax rates, see the Form 6627 instructions. How to file 2011 tax return ODCs not subject to floor stocks tax. How to file 2011 tax return   The floor stocks tax is not imposed on any of the following ODCs. How to file 2011 tax return 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. How to file 2011 tax return ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. How to file 2011 tax return ODCs that have been reclaimed or recycled. How to file 2011 tax return ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. How to file 2011 tax return Prev  Up  Next   Home   More Online Publications