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Massachusetts Income Tax Forms 2013

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Massachusetts Income Tax Forms 2013

Massachusetts income tax forms 2013 Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Massachusetts income tax forms 2013 Ordering forms and publications. Massachusetts income tax forms 2013 Tax questions. Massachusetts income tax forms 2013 What's New Alternative minimum tax exemption increased. Massachusetts income tax forms 2013  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Massachusetts income tax forms 2013 Earned income credit. Massachusetts income tax forms 2013  The maximum amount of income you can earn and still get the credit has increased. Massachusetts income tax forms 2013 You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Massachusetts income tax forms 2013 For more information, see Earned Income Credit , later. Massachusetts income tax forms 2013 Exemption phaseout. Massachusetts income tax forms 2013  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Massachusetts income tax forms 2013 For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Massachusetts income tax forms 2013 For more information, see Phaseout of Exemptions in Publication 501. Massachusetts income tax forms 2013 Limit on itemized deductions. Massachusetts income tax forms 2013   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Massachusetts income tax forms 2013 See Overall limitation , later. Massachusetts income tax forms 2013 Medical and dental expenses. Massachusetts income tax forms 2013   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Massachusetts income tax forms 2013 5% of their adjusted gross income (10% for taxpayers under 65). Massachusetts income tax forms 2013 Same-sex marriages. Massachusetts income tax forms 2013  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Massachusetts income tax forms 2013 For more information, see Publication 501. Massachusetts income tax forms 2013 Reminders Future developments. Massachusetts income tax forms 2013  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Massachusetts income tax forms 2013 irs. Massachusetts income tax forms 2013 gov/pub554. Massachusetts income tax forms 2013 Tax return preparers. Massachusetts income tax forms 2013  Choose your preparer carefully. Massachusetts income tax forms 2013 If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Massachusetts income tax forms 2013 Remember, however, that you are still responsible for the accuracy of every item entered on your return. Massachusetts income tax forms 2013 If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Massachusetts income tax forms 2013 Sale of home by surviving spouse. Massachusetts income tax forms 2013  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Massachusetts income tax forms 2013 For more information, see Sale of Home , later. Massachusetts income tax forms 2013 Third party designee. Massachusetts income tax forms 2013  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Massachusetts income tax forms 2013 This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Massachusetts income tax forms 2013 It also allows your designee to perform certain actions. Massachusetts income tax forms 2013 See your income tax return instructions for details. Massachusetts income tax forms 2013 Employment tax withholding. Massachusetts income tax forms 2013  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Massachusetts income tax forms 2013 Photographs of missing children. Massachusetts income tax forms 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Massachusetts income tax forms 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Massachusetts income tax forms 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Massachusetts income tax forms 2013 Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Massachusetts income tax forms 2013 The publication will help you determine if you need to file a return and, if so, what items to report on your return. Massachusetts income tax forms 2013 Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Massachusetts income tax forms 2013 Table I has a list of questions you may have about filing your federal tax return. Massachusetts income tax forms 2013 To the right of each question is the location of the answer in this publication. Massachusetts income tax forms 2013 Also, at the back of this publication there is an index to help you search for the topic you need. Massachusetts income tax forms 2013 While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Massachusetts income tax forms 2013 The following are some examples. Massachusetts income tax forms 2013 Higher gross income threshold for filing. Massachusetts income tax forms 2013 You must be age 65 or older at the end of the year to get this benefit. Massachusetts income tax forms 2013 You are considered age 65 on the day before your 65th birthday. Massachusetts income tax forms 2013 Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Massachusetts income tax forms 2013 Higher standard deduction. Massachusetts income tax forms 2013 If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Massachusetts income tax forms 2013 You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Massachusetts income tax forms 2013 Credit for the elderly or the disabled. Massachusetts income tax forms 2013 If you qualify, you may benefit from the credit for the elderly or the disabled. Massachusetts income tax forms 2013 To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Massachusetts income tax forms 2013 Return preparation assistance. Massachusetts income tax forms 2013   The IRS wants to make it easier for you to file your federal tax return. Massachusetts income tax forms 2013 You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Massachusetts income tax forms 2013 Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Massachusetts income tax forms 2013   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Massachusetts income tax forms 2013 For the VITA/TCE site nearest you, contact your local IRS office. Massachusetts income tax forms 2013 For more information, see Free help with your tax return under How To Get Tax Help. Massachusetts income tax forms 2013   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Massachusetts income tax forms 2013 When asked, be ready to press in or speak your 5-digit ZIP code. Massachusetts income tax forms 2013 Or, you can visit their website on the Internet at www. Massachusetts income tax forms 2013 aarp. Massachusetts income tax forms 2013 org/money/taxaide. Massachusetts income tax forms 2013 Comments and suggestions. Massachusetts income tax forms 2013   We welcome your comments about this publication and your suggestions for future editions. Massachusetts income tax forms 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Massachusetts income tax forms 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Massachusetts income tax forms 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Massachusetts income tax forms 2013   You can send your comments from www. Massachusetts income tax forms 2013 irs. Massachusetts income tax forms 2013 gov/formspubs/. Massachusetts income tax forms 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications. Massachusetts income tax forms 2013 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Massachusetts income tax forms 2013 Ordering forms and publications. Massachusetts income tax forms 2013   Visit www. Massachusetts income tax forms 2013 irs. Massachusetts income tax forms 2013 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Massachusetts income tax forms 2013 Internal Revenue Service 1201 N. Massachusetts income tax forms 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Massachusetts income tax forms 2013   If you have a tax question, check the information available on IRS. Massachusetts income tax forms 2013 gov or call 1-800-829-1040. Massachusetts income tax forms 2013 We cannot answer tax questions sent to either of the above addresses. Massachusetts income tax forms 2013 Table I. Massachusetts income tax forms 2013 What You Should Know About Federal Taxes Note. Massachusetts income tax forms 2013 The following is a list of questions you may have about filling out your federal income tax return. Massachusetts income tax forms 2013  To the right of each question is the location of the answer in this publication. Massachusetts income tax forms 2013 What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Massachusetts income tax forms 2013 Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Massachusetts income tax forms 2013 How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Massachusetts income tax forms 2013 Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Massachusetts income tax forms 2013 What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Massachusetts income tax forms 2013 How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Massachusetts income tax forms 2013 Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Massachusetts income tax forms 2013 What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Massachusetts income tax forms 2013 Must I make estimated tax payments? See chapter 6. Massachusetts income tax forms 2013 How do I contact the IRS or get more information? See chapter 7. Massachusetts income tax forms 2013 Prev  Up  Next   Home   More Online Publications
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Law Enforcement Assistance Pilot Program on Identity Theft Activity Involving the IRS

As part of its comprehensive identity theft strategy, the IRS is expanding the law enforcement assistance pilot program designed to help law enforcement obtain tax return data vital to their local efforts in investigating and prosecuting specific cases of identity theft. In addition to the initial State of Florida, this pilot program is expanding to work with law enforcement in eight additional states: Alabama, California, Georgia, New Jersey, New York, Oklahoma, Pennsylvania and Texas.

The IRS launched the initial pilot in Florida in April of 2012.  Over 750 waiver requests have been received through October from roughly 50 state and local law enforcement agencies in Florida participating in the pilot. 

Under the pilot program, state and local law enforcement officials with evidence of identity theft involving fraudulently filed federal tax returns will be able to have identity theft victims complete a special IRS disclosure form. Taxpayers must give their permission for the IRS to provide law enforcement with the returns submitted using their Social Security number. Law enforcement officials will need to contact the identity theft victims in order to request and secure the victims' consent for disclosure of the records. In certain instances, the IRS will assist law enforcement in locating taxpayers and soliciting their consent.

Law enforcement would then submit a disclosure authorization form, which the IRS created solely for use by victims of identity theft for this pilot program, to the Criminal Investigation (CI) Division of the IRS, along with a copy of the police report and the IRS Identity Theft Affidavit if available. It is important that identity theft victims still submit the original copy of the IRS Identity Theft Affidavit to the IRS according to the instructions on the back of the form that fit their specific circumstances.

Federal law imposes restrictions on sharing of taxpayer information, including information that can be shared with state and local law enforcement.  This program allows taxpayers the option to permit information to be shared with state and local law enforcement specifically to assist law enforcement officials with their efforts in pursuing identity theft perpetrators.  During this expanded pilot program, the IRS will process the disclosure forms received and forward the documentation to the law enforcement officer who requested the documents. The documents will not be sent directly to the taxpayer. However, the IRS will continue to work directly with taxpayers to resolve their tax accounts as quickly as possible.

Law enforcement in the nine states in this pilot program who are interested in working with the IRS should contact their local IRS Criminal Investigation field office.

Following the pilot, the IRS will carefully assess the results and performance before deciding on how to proceed with the program.

The IRS comprehensive identity theft strategy comprises a dual effort, focusing both on fraud prevention and victim assistance. On the prevention side, this includes implementing new processes for handling returns, new filters to detect fraud, new initiatives to partner with stakeholders and a continued commitment to investigate the criminals who perpetrate these crimes. As for victim assistance, the IRS is working to accelerate case resolution, provide more training for our employees who assist victims of identity theft, and increase outreach to and education of taxpayers so they can prevent and resolve tax-related identity theft issues quickly.

Taxpayers looking for additional information can consult the Taxpayer Guide to Identity Theft or the IRS Identity Theft Protection page on the IRS website.

Page Last Reviewed or Updated: 06-Dec-2013

The Massachusetts Income Tax Forms 2013

Massachusetts income tax forms 2013 3. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Figure the environmental tax on Form 6627. Massachusetts income tax forms 2013 Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 18 and 21). Massachusetts income tax forms 2013 The oil spill liability tax rate is $. Massachusetts income tax forms 2013 08 per barrel and generally applies to crude oil received at a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Massachusetts income tax forms 2013 The tax also applies to certain uses and the exportation of domestic crude oil. Massachusetts income tax forms 2013 Crude oil includes crude oil condensates and natural gasoline. Massachusetts income tax forms 2013 Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Massachusetts income tax forms 2013 Crude oil. Massachusetts income tax forms 2013   Tax is imposed on crude oil when it is received at a United Sates refinery. Massachusetts income tax forms 2013 The operator of the refinery is liable for the tax. Massachusetts income tax forms 2013   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Massachusetts income tax forms 2013 However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Massachusetts income tax forms 2013 The user or exporter is liable for the tax. Massachusetts income tax forms 2013 Imported petroleum products. Massachusetts income tax forms 2013   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 refinery. Massachusetts income tax forms 2013   Tax is imposed only once on any imported petroleum product. Massachusetts income tax forms 2013 Thus, the operator of a U. Massachusetts income tax forms 2013 S. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Massachusetts income tax forms 2013 Taxable event. Massachusetts income tax forms 2013   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Massachusetts income tax forms 2013 The manufacturer or importer is liable for the tax. Massachusetts income tax forms 2013 Use of ODCs. Massachusetts income tax forms 2013   You use an ODC if you put it into service in a trade or business or for the production of income. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Massachusetts income tax forms 2013   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Massachusetts income tax forms 2013 An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Massachusetts income tax forms 2013 Generally, tax is imposed when the mixture is created and not on its sale or use. Massachusetts income tax forms 2013 However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Massachusetts income tax forms 2013 You can revoke this choice only with IRS consent. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 Exceptions. Massachusetts income tax forms 2013   The following may be exempt from the tax on ODCs. Massachusetts income tax forms 2013 Metered-dose inhalers. Massachusetts income tax forms 2013 Recycled ODCs. Massachusetts income tax forms 2013 Exported ODCs. Massachusetts income tax forms 2013 ODCs used as feedstock. Massachusetts income tax forms 2013 Metered-dose inhalers. Massachusetts income tax forms 2013   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Massachusetts income tax forms 2013 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Massachusetts income tax forms 2013 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Massachusetts income tax forms 2013 4682-2(d)(5). Massachusetts income tax forms 2013 The certificate may be included as part of the sales documentation. Massachusetts income tax forms 2013 Keep the certificate with your records. Massachusetts income tax forms 2013 Recycled ODCs. Massachusetts income tax forms 2013   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). Massachusetts income tax forms 2013 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). Massachusetts income tax forms 2013   The Montreal Protocol is administered by the United Nations (U. Massachusetts income tax forms 2013 N. Massachusetts income tax forms 2013 ). Massachusetts income tax forms 2013 To determine if a country has signed the Montreal Protocol, contact the U. Massachusetts income tax forms 2013 N. Massachusetts income tax forms 2013 The website is untreaty. Massachusetts income tax forms 2013 un. Massachusetts income tax forms 2013 org. Massachusetts income tax forms 2013 Exported ODCs. Massachusetts income tax forms 2013   Generally, there is no tax on ODCs sold for export if certain requirements are met. Massachusetts income tax forms 2013 For a sale to be nontaxable, you and the purchaser must be registered. Massachusetts income tax forms 2013 See Form 637, Application for Registration (for Certain Excise Tax Activities). Massachusetts income tax forms 2013 Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Massachusetts income tax forms 2013 Keep the certificate with your records. Massachusetts income tax forms 2013 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Massachusetts income tax forms 2013 4682-5(d)(3). Massachusetts income tax forms 2013 The tax benefit of this exemption is limited. Massachusetts income tax forms 2013 For more information, see Regulations section 52. Massachusetts income tax forms 2013 4682-5. Massachusetts income tax forms 2013 ODCs used as feedstock. Massachusetts income tax forms 2013   There is no tax on ODCs sold for use or used as a feedstock. Massachusetts income tax forms 2013 An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Massachusetts income tax forms 2013 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Massachusetts income tax forms 2013 4682-2(d)(2). Massachusetts income tax forms 2013 Keep the certificate with your records. Massachusetts income tax forms 2013 Credits or refunds. Massachusetts income tax forms 2013   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). Massachusetts income tax forms 2013 For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Massachusetts income tax forms 2013 Conditions to allowance for ODCs exported. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 You must also have the evidence required by the EPA as proof that the ODCs were exported. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 The Imported Products Table is listed in Regulations section 52. Massachusetts income tax forms 2013 4682-3(f)(6). Massachusetts income tax forms 2013 The tax is based on the weight of the ODCs used in the manufacture of the product. Massachusetts income tax forms 2013 Use the following methods to figure the ODC weight. Massachusetts income tax forms 2013 The actual (exact) weight of each ODC used as a material in manufacturing the product. Massachusetts income tax forms 2013 If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Taxable event. Massachusetts income tax forms 2013   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Massachusetts income tax forms 2013 The importer is liable for the tax. Massachusetts income tax forms 2013 Use of imported products. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Massachusetts income tax forms 2013 Entry as use. Massachusetts income tax forms 2013   The importer may choose to treat the entry of a product into the United States as the use of the product. Massachusetts income tax forms 2013 Tax is imposed on the date of entry instead of when the product is sold or used. Massachusetts income tax forms 2013 The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Massachusetts income tax forms 2013 Make the choice by checking the box in Part II of Form 6627. Massachusetts income tax forms 2013 The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Massachusetts income tax forms 2013 You can revoke this choice only with IRS consent. Massachusetts income tax forms 2013 Sale of article incorporating imported product. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Massachusetts income tax forms 2013 The importer has not chosen to treat entry into the United States as use of the product. Massachusetts income tax forms 2013 Imported products table. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013   Each listing in the table identifies a product by name and includes only products that are described by that name. Massachusetts income tax forms 2013 Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013   Part II of the table lists electronic items that are not included within any other list in the table. Massachusetts income tax forms 2013 An imported product is included in this list only if the product meets one of the following tests. Massachusetts income tax forms 2013 It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Massachusetts income tax forms 2013 It contains components described in (1), which account for more than 15% of the cost of the product. Massachusetts income tax forms 2013   These components do not include passive electrical devices, such as resistors and capacitors. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 Rules for listing products. Massachusetts income tax forms 2013   Products are listed in the table according to the following rules. Massachusetts income tax forms 2013 A product is listed in Part I of the table if it is a mixture containing ODCs. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Massachusetts income tax forms 2013 It is not an imported taxable product. Massachusetts income tax forms 2013 It would otherwise be included within a list in Part II of the table. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 ODC weight. Massachusetts income tax forms 2013   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. Massachusetts income tax forms 2013 The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Massachusetts income tax forms 2013 Modifying the table. Massachusetts income tax forms 2013   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Massachusetts income tax forms 2013 They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Massachusetts income tax forms 2013 To request a modification, see Regulations section 52. Massachusetts income tax forms 2013 4682-3(g) for the mailing address and information that must be included in the request. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Massachusetts income tax forms 2013 These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Massachusetts income tax forms 2013 The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Massachusetts income tax forms 2013 You are liable for the floor stocks tax if you hold any of the following on January 1. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 You must pay this floor stocks tax by June 30 of each year. Massachusetts income tax forms 2013 Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Massachusetts income tax forms 2013 For the tax rates, see the Form 6627 instructions. Massachusetts income tax forms 2013 ODCs not subject to floor stocks tax. Massachusetts income tax forms 2013   The floor stocks tax is not imposed on any of the following ODCs. Massachusetts income tax forms 2013 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. Massachusetts income tax forms 2013 ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Massachusetts income tax forms 2013 ODCs that have been reclaimed or recycled. Massachusetts income tax forms 2013 ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Massachusetts income tax forms 2013 Prev  Up  Next   Home   More Online Publications