Superfund Excise Tax tau ntes ntau lub tuam txhab los ntawm kev xav tsis thoob

Superfund Excise Tax tau pib siv thaum Lub Xya Hli 1, 2022, thiab ntau lub tuam txhab tseem tab tom tawm tsam kom nkag siab seb nws puas siv tau rau lawv cov haujlwm thiab yuav ua li cas kwv yees lawv lub peev xwm lav. Txawm hais tias Superfund Excise Tax tau raug coj los ua yav dhau los, nws tau tas sijhawm dhau 25 xyoo dhau los. Raws li tsab cai lij choj rov hais dua, cov npe tshuaj tshuaj tau nthuav dav thiab cov se siv tau nce yuav luag 100%. Qhov no tau ua rau ntau lub tuam txhab muaj peev xwm raug them se thiab nce kev lav phib xaub uas siv tau. Nrog thawj hnub tso nyiaj rau se excise yuav los txog rau Lub Xya Hli 29^th, nrog rau kev zam ntawm kev nplua yog tias qhov kev kwv yees tsim nyog tau them raws sijhawm, qhov tseem ceeb ntawm kev ntsuam xyuas Superfund Excise Tax yuav tsum yog qhov tseem ceeb tshaj plaws.

Kev rov ua haujlwm ntawm Superfund Excise Tax tau suav nrog ua ib feem ntawm Infrastructure Investment and Jobs Act tau kos npe rau hauv kev cai lij choj thaum lub Kaum Ib Hlis 15, 2021. Superfund Excise Tax yog tsim los nrhiav nyiaj txiag rau Cov Khoom Siv Hluav Taws Xob Hluav Taws Xob Trust Fund uas yog tswj hwm los ntawm Environmental Protection. Lub koom haum thiab pab hauv kev ntxuav cov chaw pov tseg uas muaj kev phom sij thaum tus tswv lossis tus neeg ua haujlwm ntawm lub xaib tsis tuaj yeem txheeb xyuas tau. Cov nyiaj se se rov qab tshiab tau teem tseg rau lub Kaum Ob Hlis 31, 2031 thiab kwv yees tias yuav tsim tau kwv yees li $ 14.4 billion ntawm cov nyiaj tau los. Congress lub hom phiaj yog txhawm rau txhawm rau them se se thaum pib ntawm kev lag luam saw ntawm kev tsim khoom, kev faib tawm, kev siv, thiab pov tseg cov khoom phom sij. Yog li ntawd, cov se excise tsis raug soj ntsuam ntawm kev yuav khoom, tab sis es tsis txhob siv rau kev muag khoom los yog siv cov khoom siv se thiab cov khoom siv se se.

Thaum twg Superfund Excise Tax thov?

Thaum sim nkag siab seb Superfund Excise Tax puas siv tau, cov tuam txhab yuav tsum txiav txim siab seb cov khoom puas raug suav tias yog cov tshuaj raug se raws li §4661 lossis cov khoom raug se raws li §4672.

Ib lub tuam txhab feem ntau yuav raug soj ntsuam ntawm Superfund Excise Tax yog tias lawv ntshuam, tsim khoom, lossis tsim cov tshuaj §4661 hauv Tebchaws Meskas npaj rau kev noj, siv, lossis khoom lag luam. Muaj 42 cov tshuaj uas tau txheeb xyuas thiab tau teev tseg hauv Yam khoom A, suav nrog tshuaj lom neeg xws li chlorine, methane, benzene, lead oxide, nickel, thiab cobalt.

Tsis tas li ntawd, ib lub tuam txhab yuav raug them se yog tias lawv siv cov khoom raug se. Feem ntau, cov khoom siv se se yog cov khoom siv uas cov tshuaj raug sau se suav nrog ntau dua 20% ntawm qhov hnyav (lossis ntau dua 20% ntawm tus nqi) ntawm cov khoom siv los tsim cov khoom no. Yog tias nws tsis paub meej tias tus neeg xa khoom lossis tus xa tawm siv cov khoom siv se se, tus neeg them se tuaj yeem thov seb cov khoom puas yuav tsum tau ntxiv lossis tshem tawm ntawm daim ntawv sau se se los ntawm kev ua raws li cov txheej txheem teev tseg hauv Daim ntawv ceeb toom 2022-26. IRS ces muaj 180 hnub tom qab qhov kev thov yog teb los txiav txim.

Kev them se se yog siv rau §4672 cov khoom se se tsuas yog tias lawv tau xa cov se se rau muag lossis siv. Kev yuav cov tshuaj lom neeg los ntawm lwm lub tuam txhab hauv Tebchaws Meskas tsis raug rau se §4672 excise se. Cov khoom siv se se tau txhais tau tias yog ib yam khoom uas thaum lub sijhawm muag lossis siv tau teev tseg raws li cov khoom raug se los ntawm Tus Tuav Ntaub Ntawv. Lub sijhawm tam sim no, muaj 151 yam khoom uas tau txheeb xyuas hauv § 4672(a)(3) thiab Daim ntawv ceeb toom 2021-66.

Ib lub chaw tsim khoom lossis tus neeg xa khoom tau "siv" cov tshuaj raug se lossis cov khoom siv se se thiab yog li yuav raug them se, thaum cov khoom siv se thiab cov se se raug noj, thaum lawv ua haujlwm raws li catalyst, lossis thaum lawv hloov lawv cov yam ntxwv lossis tshuaj muaj pes tsawg leeg. . Txawm li cas los xij, thaum poob lossis kev puas tsuaj los ntawm kev nchuav, hluav taws, lossis lwm yam raug mob, cov tshuaj lossis cov khoom siv tsis suav tias yog "siv".

Yuav ua li cas koj xam cov Superfund Excise Tax?

Cov se ntawm §4661 chemicals yog tsim los ntawm tus nqi ib tuj ntawm cov tshuaj se se thiab muaj peev xwm nyob ntawm $0.44 txog $9.74 ib tuj. Lo lus "tuj" txhais tau tias yog 2,000 phaus thiab nyob rau hauv cov nqe lus ntawm cov pa txhais tau tias cov roj xws li cubic feet uas yog sib npaug ntawm 2,000 phaus ntawm qhov hnyav molecular.

Kev txiav txim siab seb §4661 excise se yuav tsum siv raws li molecular make up lossis tag nrho cov khoom raug nug thaum tsab cai lij choj dhau los. Tshwj xeeb, raws li TAM 9651005, cov ntawv tshaj tawm tau txheeb xyuas seb puas yog §4661 excise se yuav tsum siv rau cov hlau lead uas muaj nyob rau hauv cov hlau lead oxide, uas muaj kwv yees li 72% txhuas oxide thiab 28% txhuas, vim cov hlau lead tsis yog ib qho tshuaj cais cais raws li § 4661 (b). Lub TAM tau muab tias §4661 excise se yuav siv tau rau txhua yam khoom uas ua tau raws li qhov tsawg kawg nkaus specifications yuav tsum tau suav hais tias yog ib yam tshuaj uas teev, tsis hais nws qib. Qhov kev txiav txim tau muab tias tag nrho qhov hnyav ntawm cov hlau lead oxide siv tau raug them se, thiab tsis muaj kev txo cov se thaum xav txog qhov hnyav ntawm cov hlau lead uas muaj nyob rau hauv cov hlau lead oxide nws tsim, imported, los yog siv.

IRS muab peb txoj hauv kev tau txais txiaj ntsig thaum txiav txim siab se se tawm ntawm cov khoom lag luam se §4672. Tus neeg them se raug tso cai rau:

1. Siv lub sau se cov nqi muab los ntawm IRS thaum txiav txim siab §4661 excise se rau 121 ntawm 151 yam khoom,

2. Xam cov nyiaj se ntawm §4661 uas yuav tsum tau them se rau cov tshuaj siv se hauv kev tsim khoom lossis kev tsim cov khoom siv se, lossis

3. Xam cov §4661 excise se raws li 10% ntawm tus nqi ntawm cov ntshuam.

Piv txwv li, xav tias Ethylbenzenes (ib daim ntawv teev npe §4671 tshuaj) raug xa mus rau $ 1,200 ib tuj. Cov qauv siv cov khoom siv stoichiometric qhia tau hais tias .75 phaus ntawm benzene ntxiv rau .28 phaus ntawm ethylene yog siv los tsim ib phaus ntawm ethylbenzene. Kev sib npaug ntawm cov khoom siv stoichiometric yog ua raws li cov txheej txheem uas tau txheeb xyuas raws li txoj hauv kev tshaj plaws ntawm kev tsim cov khoom, piv txwv li 100% tawm los. Qhov sib npaug yuav tsum suav nrog txhua yam khoom siv uas tau siv rau hauv cov txheej txheem. Tus excise se soj ntsuam thaum cov khoom xa tuaj tuaj yeem yog:

1. Tus nqi sau los ntawm IRS ntawm $ 9.74 ib tuj,

2. Tus nqi ntawm $ 10.03 (.75 ​​x $ 9.74) + (.28 x $ 9.74) uas yog xam raws li kev siv §4661 cov tshuaj siv hauv cov txheej txheem tsim khoom, lossis

3. $120 ib tuj uas yog raws li 10% ntawm tus nqi ntawm cov ntshuam

Yog tias tus neeg xa khoom ntawm cov khoom siv se tsis suav cov se se tawm thiab IRS tau muab tus nqi se sau tseg, IRS yuav ntsuas tus nqi se raws li tus nqi tau teev tseg. Txawm li cas los xij, yog tias cov tshuaj lom neeg yog ib qho ntawm 30 qhov uas tsis muaj tus nqi se ntawm IRS, tus nqi se raug txheeb xyuas yuav yog 10% ntawm tus nqi ntsuas ntawm cov khoom hauv lub rooj thaum nkag mus rau Tebchaws Meskas.

Thaum twg kuv yuav tsum them Superfund Excise Tax?

Feem ntau, kev tso nyiaj ib hlis ib zaug ntawm se excise se yuav tsum tau. Lub sijhawm ib nrab ib hlis yog thawj 15 hnub ntawm ib hlis (thawj lub sijhawm ib nrab hli) lossis hnub tim 16 txog hnub kawg ntawm ib hlis (lub sijhawm thib ob ntawm lub hli). Yog li ntawd, thawj Superfund Excise Tax deposit cuam tshuam rau Lub Xya Hli 1^st txog rau lub Xya hli ntuj 15^th yuav tsum muab tso ua ntej Lub Xya Hli 29, 2022. Cov se rau lub Xya Hli tas los (16^th txog 31^st) yuav tau them rau lub Yim Hli 14^th. Kev tso nyiaj ib ntus tsis tas yuav tsum tau yog tias tag nrho tsoomfwv cov nyiaj tau txais txiaj ntsig tsis pub tshaj $ 2,500 toj ib lub hlis twg.

Muaj ib txoj cai tshwj xeeb rau lub Cuaj Hlis 2022. Rau lub sijhawm pib lub Cuaj Hlis 16^th txog lub Cuaj Hlis 26, hnub kawg yuav yog lub Cuaj Hlis 29^th. Rau cov hnub seem hauv lub Cuaj Hli (27^th txog 30^th), tso nyiaj yuav tsum tau ua los ntawm Lub Kaum Hli 14, 2022.

Feem ntau, kev tso nyiaj yuav tsum tau ua los ntawm kev xa nyiaj hluav taws xob thiab tsis xa ncaj qha mus rau IRS. Rau EFTPS tso nyiaj kom raws sijhawm, koj yuav tsum pib qhov kev sib pauv yam tsawg kawg 1 hnub ua ntej hnub qhov tso nyiaj yuav tag (ua ntej 8:00 teev tsaus ntuj sab hnub tuaj). Yog tias koj tseem tsis tau teeb tsa ib qho kev tso npe rau EFTPS tso nyiaj, nws tuaj yeem siv li tsib hnub ua haujlwm los ua cov ntawv thov. Koj tuaj yeem nkag mus rau EFTPS qhov system ntawm qhov txuas hauv qab no:

Cov se Superfund Excise tau tshaj tawm nyob rau peb lub hlis twg los ntawm kev ua Daim Ntawv 720, Peb Hlis Federal Excise Tax Return, thiab Daim Ntawv 6227, Cov Nqi Se Ib puag ncig qhov twg cov nyiaj tso cia yav dhau los tuaj yeem raug tshaj tawm hauv Tshooj III, kab 5.

Yuav zam txim li cas

Koj tsis paub tseeb tias yuav pib qhov twg? Puas yog koj lub software tseem tsis tau muaj peev xwm taug qab ntau yam ntaub ntawv xav tau los ntsuas qhov Superfund Excise Tax? Koj tsis nyob ib leeg. IRS tau lees paub lub sijhawm luv luv ntawm kev rov ua haujlwm ntawm Superfund Excise Tax thiab hnub kawg ntawm thawj qhov tso nyiaj, lees paub qhov teeb meem hauv kev suav cov nqi se raug thiab cov neeg them se tshiab. Yog li ntawd, IRS tau muab kev nplua rau hauv Daim Ntawv Ceeb Toom 2022-15 rau thawj peb lub hlis twg ntawm Superfund Excise Tax raug soj ntsuam. IRS tau pom zoo tias tsis muaj kev nplua yuav raug soj ntsuam rau qhov tsis ua haujlwm yog tias:

1. Tus neeg them se ua rau lub sij hawm tso nyiaj ntawm Superfund Excise Taxes, txawm tias cov deposits raug xam tsis raug, thiab

2. Tus nqi ntawm cov nyiaj them poob qis rau cov se excise tau them tag nrho los ntawm hnub ua ntawv thov rau Daim Ntawv 720 (xws li, 2022 calendar quarter tsis tas yuav txog thaum Lub Kaum Hli 31, 2022).

Thaum Daim Ntawv Ceeb Toom 2022-15 tau txais kev nplua nplua, qhov yuav tsum tau ua kom raws sijhawm, kom sai li sai tau thaum Lub Xya Hli 29^th, yuav tsum zam kom tsis txhob raug nplua. Yog li ntawd, txawm tias qhov tso nyiaj tsuas yog kwv yees xwb, cov neeg them se tseem raug txhawb kom ua kom tau raws li lub sijhawm tso nyiaj.

Puas muaj kev zam rau them Superfund Excise Tax?

Tshooj 4662(b) muab ntau yam kev zam ntawm cov se se, suav nrog methane lossis butane siv los ua roj, tshuaj siv hauv kev tsim cov chiv lossis tsiaj pub, cov khoom tau los ntawm cov thee, thiab cov khoom siv hauv kev tsim cov roj tsheb, diesel roj, los yog dav hlau roj. Tsis tas li ntawd, §4662(e) muab cov nyiaj rov qab ntawm Superfund Excise Tax rau cov neeg xa khoom ntawm ob qho tib si se se thiab cov khoom se. Yog li ntawd, cov neeg them se uas tau xa tawm cov tshuaj raug se lossis cov khoom raug se kuj tseem tsim nyog tau txais cov nyiaj rov qab ntawm cov se them.

EftpsTxais tos rau EFTPS online