Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

ITG FAQ #2 Answer-Who is liable for the excise tax on an ozone-depleting chemical (ODCs)?

Tax is imposed on an ODC when it is first sold by its manufacturer or importer. The manufacturer or importer is liable for the tax. For the taxable ODCs and tax rates, see the Form 6627 instructions. If the tribe is a manufacturer or importer, it is liable, as is any other entity that fits this description.

Return to List of FAQs