Form 25D 61 PDF Details

When you are getting ready to file your taxes, it is important to know which forms you will need to complete. One of the most common forms used for income tax filing is Form 25D 61. This form is used to report certain information about your foreign source taxable income. In order to complete this form correctly, you will need to understand the basics of taxation on foreign income. With that in mind, here is a brief overview of how taxation on foreign income works. Keep in mind that this information is only meant to provide a general overview of the topic. If you have specific questions about how taxation on foreign income applies to you, please consult with a qualified tax advisor.

Form NameForm 25D 61
Form Length3 pages
Fillable fields0
Avg. time to fill out45 sec
Other names25D-61, ALASKA, MILSPEC, unroasted

Form Preview Example




Federal-Aid Airport Contracts

Project Name and Number

By submitting a bid under this solicitation, except for those items listed by the offeror below or on a separate and clearly identified attachment, the offeror certifies that steel and each manufactured product is produced in the United States (as defined in Subsection 60-09, Buy American Steel and Manufactured Products for Construction Contracts) and that components of unknown origin are considered to have been produced or manufactured outside the United States.

Attach manufacturer's mill test reports with the Buy American Certification signed by the manufacturer.

Articles, materials, and supplies excepted from this provision are listed on the reverse of this form.




Signature of Contractor’s Representative


1.Enter “NONE” on the first line if there are no exceptions.

Form 25D-61 (10/01)

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List of supplies and materials that the U.S. Government has determined are not produced in the United States in sufficient and reasonably available quantities and of sufficient quality. (Jan 1991)

Acetylene, black Agar, bulk Anise

Antimony, as metal or oxide

Asbestos, amosite, chrysolite, and Crocidolite Bananas


Beef, corned, canned Beef extract

Bephenium Hydroxynapthoate Bismuth

Books, trade, text, technical, or scientific; newspapers; pamphlets; magazines; periodicals; printed briefs and films; not printed in the United States and for which domestic editions are not available.

Brazil nuts, unroasted Cadmium, ores and flue dust Calcium cyanamide Capers

Cashew nuts

Castor beans and castor oil Chalk, English Chestnuts


Chrome ore or chromite Cinchona bark

Cobalt, in cathodes, rondelles, or other primary ore and metal forms. Cocoa beans

Coconut and coconut meat, unsweetened, in shredded, desiccated or similarly prepared form.

Coffee, raw or green bean Colchicine alkaloid, raw Copra

Cork, wood or bark and waste Cover glass, microscope slide Cryolite, natural

Dammar gum

Diamonds, industrial, stones and abrasives Emetine, bulk

Ergot, crude Erthrityl tetranitrate Fair linen, altar

Fibers of the following types: abaca, abace, agave, coir, flax, jute, jute burlaps, palmyra and sisal.

Goat and kidskins

Graphite, natural, crystalline, crucible grade Handsewing needles

Hemp yarn Hogbristles for brushes Hyoscine, bulk Ipecac, root

Iodine, crude Kaurigum Lac

Leather, sheepskin, hair type Lavender oil

Manganese Menthol, natural bulk Mica

Microprocessor chips (brought onto a construction site as separate units for incorporation into building systems during construction or repair and alteration of real property.)

Nickel, primary, in ingots, pigs, shots, cathodes, or similar forms; nickel oxide and nickel salts.

Nitroguanidine (also known as picrite) Nux vomica, crude

Oiticica oil

Olive oil Olives (green), pitted or unpitted, or stuffed, in bulk. Opium, crude

Oranges, mandarin, canned

Petroleum, crude oil, unfinished oils, and finished products (see definitions at the end)

Pine needle oil

Platinum and related group metals, refined as sponge, powder, ingots, or cast bars.

Pyrethrum flowers Quartz crystals Quebrancho Quinidine Quinine

Rabbit fur felt

Radium salts, source and special nuclear materials Rosettes

Rubber, crude and latex Rutile

Santonin, crude Secretin Shellac

Silk, raw and unmanufactured

Spare and replacement parts for equipment of foreign manufacture, and for which domestic parts are not available.

Spices and herbs, in bulk Sugars, raw

Swords and scabbards Talc, block, steatite Tantalum

Tapioca flour and cassava

Tartar, crude; tartaric acid and cream of tartar in bulk. Tea in bulk

Thread, metallic (gold) Thyme oil

Tin in bars, blocks, and pigs Triprolidine hydrochloride Tungsten

Vanilla beans Venom, cobra Wax, canauba

Woods; logs, veneer, and lumber of the following species: Alaskan yellow cedar, angelique, balsa, ekki greenhart, lignum vitae, mahogany, and teak.

Yarn, 50 Denier rayon

Form 25D-61 (10/01)

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List of Supplies/Materials that the U.S. Government Has Determined Are Not Produced In the United States In Sufficient and Reasonably Available Quantities And of Sufficient Quality (Jan 1991) (CONTINUED)

Petroleum terms are used as follows:

“Crude oil” means crude petroleum, as it is produced at the wellhead, and liquids (under atmospheric conditions) that have been recovered from mixtures of hydrocarbons that existed in a vaporous phase in a reservoir and that are not natural gas products.

“Finished products” means any one or more of the following petroleum oils, or a mixture or combination of these oils, to be used without further processing except blending by mechanical means:

(A)“Asphalt” - a solid or semi-solid cementitious material that (1) gradually liquefies when heated, (2) has bitumens as its predominating constituents, and (3) is obtained in refining crude oil.

(B)“Fuel oil” - a liquid or liquefiable petroleum product burned for lighting or for the generation of heat or power and derived directly or indirectly from crude oil, such as kerosene, range oil, distillate fuel oils, gas oil, diesel fuel, topped crude oil, or residues.

(C)“Gasoline” - a refined petroleum distillate that, by its consumption, is suitable for use as a carburant in internal combustion engines.

(D)“Jet fuel” - a refined petroleum distillate used to fuel jet propulsion engines.

(E)“Liquefied gases” - hydrocarbon gases recovered from natural gas or produced from petroleum refining and kept under pressure to maintain a liquid state at ambient temperatures.

(F)“Lubricating oil” - a refined petroleum distillate or specially treated petroleum residue used to lessen friction between surfaces.

(G)“Naphtha” - a refined petroleum distillate falling within a distillation range overlapping the higher gasoline and the lower kerosenes.

(H)“Natural gas products” - liquids (under atmospheric conditions) including natural gasoline, that -

(1)are recovered by a process of absorption, adsorption, compression, refrigeration, cycling, or a combination of these processes, from mixtures of hydrocarbons that existed in a vaporous phase in a reservoir, and

(2)when recovered and without processing in a refinery, definitions of products contained in subdivision (B), (C), and (G) above.

(I)“Residual fuel oil” - a topped crude oil or viscous residuum that, as obtained in refining or after blending with other fuel oil, meets or is the equivalent of MILSPEC Mil-F-859 for Navy Special Fuel Oil and any more viscous fuel oil, such as No. 5 or Bunker C.

“Unfinished oils” means one or more of the petroleum oils listed under “Finished products” above, or a mixture or combination of these oils, that are to be further processed other than by blending by mechanical means.

Form 25D-61 (10/01)

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