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