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2012 Tax Forms

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2012 Tax Forms

2012 tax forms 27. 2012 tax forms   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. 2012 tax forms Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. 2012 tax forms  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. 2012 tax forms Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. 2012 tax forms Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. 2012 tax forms Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . 2012 tax forms Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. 2012 tax forms Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). 2012 tax forms Vea el capítulo 28. 2012 tax forms Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. 2012 tax forms Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). 2012 tax forms Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. 2012 tax forms Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. 2012 tax forms Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. 2012 tax forms Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. 2012 tax forms Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. 2012 tax forms Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. 2012 tax forms Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. 2012 tax forms Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. 2012 tax forms No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. 2012 tax forms Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. 2012 tax forms Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. 2012 tax forms Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. 2012 tax forms Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. 2012 tax forms Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. 2012 tax forms Vea Estudios para Mantener o Mejorar Destrezas , más adelante. 2012 tax forms Ejemplo. 2012 tax forms Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. 2012 tax forms Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. 2012 tax forms Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. 2012 tax forms Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. 2012 tax forms Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. 2012 tax forms Ejemplo. 2012 tax forms Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. 2012 tax forms Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. 2012 tax forms Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. 2012 tax forms Mantenimiento de destrezas versus capacitación para un empleo nuevo. 2012 tax forms   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. 2012 tax forms Estudios durante ausencia temporal. 2012 tax forms   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. 2012 tax forms Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. 2012 tax forms Ejemplo. 2012 tax forms Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. 2012 tax forms Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. 2012 tax forms Estudios durante ausencia indefinida. 2012 tax forms   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. 2012 tax forms Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. 2012 tax forms Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2012 tax forms Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2012 tax forms Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. 2012 tax forms Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. 2012 tax forms Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. 2012 tax forms No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. 2012 tax forms Ejemplo 1. 2012 tax forms Es estudiante de ingeniería a tiempo completo. 2012 tax forms Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. 2012 tax forms Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. 2012 tax forms Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 tax forms Ejemplo 2. 2012 tax forms Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. 2012 tax forms Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. 2012 tax forms Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. 2012 tax forms Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. 2012 tax forms El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. 2012 tax forms Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. 2012 tax forms La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. 2012 tax forms Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. 2012 tax forms Sus años de servicio se acreditan para obtener el cargo académico o cátedra. 2012 tax forms Tiene un voto en las decisiones del cuerpo docente. 2012 tax forms Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. 2012 tax forms Ejemplo 1. 2012 tax forms La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. 2012 tax forms Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. 2012 tax forms Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. 2012 tax forms No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. 2012 tax forms De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. 2012 tax forms Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. 2012 tax forms El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. 2012 tax forms Figura 27–A. 2012 tax forms ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. 2012 tax forms Figura 27−A. 2012 tax forms ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. 2012 tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. 2012 tax forms Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 tax forms Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. 2012 tax forms Ejemplo 3. 2012 tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. 2012 tax forms Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 tax forms Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. 2012 tax forms Ejemplo 4. 2012 tax forms Tiene un título universitario y trabaja como instructor temporal en una universidad. 2012 tax forms Al mismo tiempo, toma cursos de posgrado para obtener un título superior. 2012 tax forms Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. 2012 tax forms Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. 2012 tax forms No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. 2012 tax forms Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 tax forms Licencia en un nuevo estado. 2012 tax forms   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. 2012 tax forms Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. 2012 tax forms Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. 2012 tax forms Ya ha cumplido los requisitos mínimos de educación para enseñar. 2012 tax forms Enseñar en otro estado no constituye un nuevo oficio o negocio. 2012 tax forms Ejemplo. 2012 tax forms Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. 2012 tax forms Se muda al Estado B y lo contratan inmediatamente como maestro. 2012 tax forms Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. 2012 tax forms Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. 2012 tax forms Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. 2012 tax forms Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. 2012 tax forms Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. 2012 tax forms Ejemplo 1. 2012 tax forms Es contador. 2012 tax forms Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. 2012 tax forms Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. 2012 tax forms Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. 2012 tax forms Ejemplo 2. 2012 tax forms Es médico de medicina general. 2012 tax forms Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. 2012 tax forms El curso no lo capacita para una nueva profesión. 2012 tax forms Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. 2012 tax forms Ejemplo 3. 2012 tax forms Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. 2012 tax forms El programa lo capacitará para practicar el psicoanálisis. 2012 tax forms La formación en psicoanálisis no lo capacitará para una nueva profesión. 2012 tax forms Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. 2012 tax forms Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. 2012 tax forms Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. 2012 tax forms Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. 2012 tax forms Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. 2012 tax forms Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. 2012 tax forms Maestro a consejero académico. 2012 tax forms Maestro a administrador escolar. 2012 tax forms Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. 2012 tax forms Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. 2012 tax forms No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. 2012 tax forms Gastos deducibles. 2012 tax forms   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. 2012 tax forms Ciertos costos de transporte y viajes. 2012 tax forms Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. 2012 tax forms Gastos no deducibles. 2012 tax forms   No puede deducir sus gastos personales o de capital. 2012 tax forms Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. 2012 tax forms Esta cantidad es un gasto personal. 2012 tax forms Reembolso no reclamado. 2012 tax forms   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. 2012 tax forms Ejemplo. 2012 tax forms Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. 2012 tax forms Usted no presenta un vale y no se los reembolsan. 2012 tax forms Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. 2012 tax forms Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. 2012 tax forms Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. 2012 tax forms Asistencia temporal. 2012 tax forms   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. 2012 tax forms Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. 2012 tax forms Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. 2012 tax forms Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. 2012 tax forms Asistencia no temporal. 2012 tax forms   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. 2012 tax forms No importa cuánto tiempo de hecho asista. 2012 tax forms Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. 2012 tax forms Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. 2012 tax forms Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. 2012 tax forms Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. 2012 tax forms Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. 2012 tax forms Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. 2012 tax forms Ejemplo 1. 2012 tax forms Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. 2012 tax forms Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. 2012 tax forms Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. 2012 tax forms Esto es aplicable independientemente de la distancia recorrida. 2012 tax forms Ejemplo 2. 2012 tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. 2012 tax forms Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. 2012 tax forms Ejemplo 3. 2012 tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. 2012 tax forms Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. 2012 tax forms Ejemplo 4. 2012 tax forms Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. 2012 tax forms Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. 2012 tax forms Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. 2012 tax forms Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. 2012 tax forms Uso de su automóvil. 2012 tax forms   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. 2012 tax forms La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. 2012 tax forms Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. 2012 tax forms Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. 2012 tax forms Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. 2012 tax forms Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. 2012 tax forms Para más información, vea el capítulo 26. 2012 tax forms No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. 2012 tax forms Viajes principalmente con fines personales. 2012 tax forms   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. 2012 tax forms Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. 2012 tax forms   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. 2012 tax forms Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. 2012 tax forms Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. 2012 tax forms Ejemplo 1. 2012 tax forms Juan trabaja en Newark, Nueva Jersey. 2012 tax forms Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. 2012 tax forms Su razón principal para viajar a Chicago fue el curso. 2012 tax forms Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. 2012 tax forms Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. 2012 tax forms No puede deducir los gastos de transporte de su viaje a Pleasantville. 2012 tax forms Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. 2012 tax forms Ejemplo 2. 2012 tax forms Susana trabaja en Boston. 2012 tax forms Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. 2012 tax forms El curso está relacionado con el trabajo y reúne los requisitos de la deducción. 2012 tax forms Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. 2012 tax forms El resto del tiempo lo dedicó a actividades personales. 2012 tax forms Sus razones para tomar el curso en Michigan fueron personales. 2012 tax forms El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. 2012 tax forms No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. 2012 tax forms Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. 2012 tax forms Ejemplo 3. 2012 tax forms David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. 2012 tax forms El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. 2012 tax forms Durante su estadía, dedicó 8 semanas adicionales a actividades personales. 2012 tax forms Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. 2012 tax forms David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. 2012 tax forms Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. 2012 tax forms Cruceros y congresos. 2012 tax forms   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. 2012 tax forms Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. 2012 tax forms Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. 2012 tax forms   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. 2012 tax forms Límite del 50% del costo de comidas. 2012 tax forms   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. 2012 tax forms No se le pueden haber reembolsado los gastos por las comidas. 2012 tax forms   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. 2012 tax forms Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. 2012 tax forms Ejemplo. 2012 tax forms Usted es maestro de francés. 2012 tax forms Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. 2012 tax forms Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. 2012 tax forms No puede deducir sus gastos de viaje como gastos de estudios. 2012 tax forms Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. 2012 tax forms No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). 2012 tax forms Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. 2012 tax forms Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. 2012 tax forms Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. 2012 tax forms Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. 2012 tax forms Para más información, vea el capítulo 12 de la Publicación 970, en inglés. 2012 tax forms La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. 2012 tax forms Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 tax forms   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. 2012 tax forms   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 tax forms Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. 2012 tax forms Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. 2012 tax forms Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. 2012 tax forms Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. 2012 tax forms Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. 2012 tax forms La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. 2012 tax forms Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). 2012 tax forms Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. 2012 tax forms Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. 2012 tax forms Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. 2012 tax forms Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. 2012 tax forms Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. 2012 tax forms Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). 2012 tax forms (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). 2012 tax forms Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. 2012 tax forms Vea el capítulo 28. 2012 tax forms Formulario 2106 o 2106-EZ. 2012 tax forms   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. 2012 tax forms No se requiere el formulario. 2012 tax forms   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. 2012 tax forms   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). 2012 tax forms (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). 2012 tax forms Uso del Formulario 2106-EZ. 2012 tax forms   Este formulario es más corto y fácil de usar que el Formulario 2106. 2012 tax forms Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. 2012 tax forms   Si no cumple estos dos requisitos, utilice el Formulario 2106. 2012 tax forms Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. 2012 tax forms Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. 2012 tax forms No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. 2012 tax forms Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . 2012 tax forms Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. 2012 tax forms Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). 2012 tax forms No están sujetos al límite del 2% del ingreso bruto ajustado. 2012 tax forms Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . 2012 tax forms Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. 2012 tax forms Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. 2012 tax forms Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. 2012 tax forms Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. 2012 tax forms Prev  Up  Next   Home   More Online Publications
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Committee for the Implementation of Textile Agreements

The Committee for the Implementation of Textile Agreements is responsible for matters affecting textile trade policy, and for supervising the implementation of all textile trade agreements.

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The 2012 Tax Forms

2012 tax forms 1. 2012 tax forms   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. 2012 tax forms Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. 2012 tax forms Reseller statement. 2012 tax forms Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 2012 tax forms Deep-draft ocean-going vessels. 2012 tax forms Passenger vessels. 2012 tax forms Ocean-going barges. 2012 tax forms State or local governments. 2012 tax forms Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel Definitions Excise taxes are imposed on all the following fuels. 2012 tax forms Gasoline, including aviation gasoline and gasoline blendstocks. 2012 tax forms Diesel fuel, including dyed diesel fuel. 2012 tax forms Diesel-water fuel emulsion. 2012 tax forms Kerosene, including dyed kerosene and kerosene used in aviation. 2012 tax forms Other Fuels (including alternative fuels). 2012 tax forms Compressed natural gas (CNG). 2012 tax forms Fuels used in commercial transportation on inland waterways. 2012 tax forms Any liquid used in a fractional ownership program aircraft as fuel. 2012 tax forms The following terms are used throughout the discussion of fuel taxes. 2012 tax forms Other terms are defined in the discussion of the specific fuels to which they pertain. 2012 tax forms Agri-biodiesel. 2012 tax forms   Agri-biodiesel means biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, mustard seeds, and camelina, and from animal fats. 2012 tax forms Approved terminal or refinery. 2012 tax forms   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. 2012 tax forms Biodiesel. 2012 tax forms   Biodiesel means the monoalkyl esters of long chain fatty acids derived from plant or animal matter that meet the registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under section 211 of the Clean Air Act, and the requirements of the American Society of Testing Materials (ASTM) D6751. 2012 tax forms Blended taxable fuel. 2012 tax forms   This means any taxable fuel produced outside the bulk transfer/terminal system by mixing taxable fuel on which excise tax has been imposed and any other liquid on which excise tax has not been imposed. 2012 tax forms This does not include a mixture removed or sold during the calendar quarter if all such mixtures removed or sold by the blender contain less than 400 gallons of a liquid on which the tax has not been imposed. 2012 tax forms Blender. 2012 tax forms   This is the person that produces blended taxable fuel. 2012 tax forms Bulk transfer. 2012 tax forms   This is the transfer of taxable fuel by pipeline or vessel. 2012 tax forms Bulk transfer/terminal system. 2012 tax forms   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. 2012 tax forms Fuel in the supply tank of any engine, or in any tank car, railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. 2012 tax forms Cellulosic biofuel. 2012 tax forms   Cellulosic biofuel means any liquid fuel produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis that meets the registration requirements for fuels and fuel additives established by the EPA under section 211 of the Clean Air Act. 2012 tax forms Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). 2012 tax forms For fuels sold or used after December 31, 2009, cellulosic biofuel does not include fuel of which more than 4% (determined by weight) is any combination of water and sediment, fuel of which the ash content is more than 1%, or fuel that has an acid number greater than 25. 2012 tax forms Also see Second generation biofuel below. 2012 tax forms Diesel-water fuel emulsion. 2012 tax forms   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. 2012 tax forms The emulsion additive used to produce the fuel must be registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. 2012 tax forms Dry lease aircraft exchange. 2012 tax forms   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 2012 tax forms Enterer. 2012 tax forms   This is the importer of record (under customs law) for the taxable fuel. 2012 tax forms However, if the importer of record is acting as an agent, such as a customs broker, the person for whom the agent is acting is the enterer. 2012 tax forms If there is no importer of record, the owner at the time of entry into the United States is the enterer. 2012 tax forms Entry. 2012 tax forms   Taxable fuel is entered into the United States when it is brought into the United States and applicable customs law requires that it be entered for consumption, use, or warehousing. 2012 tax forms This does not apply to fuel brought into Puerto Rico (which is part of the U. 2012 tax forms S. 2012 tax forms customs territory), but does apply to fuel brought into the United States from Puerto Rico. 2012 tax forms Fractional ownership aircraft program and fractional program aircraft. 2012 tax forms   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 2012 tax forms Measurement of taxable fuel. 2012 tax forms   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. 2012 tax forms Other fuels. 2012 tax forms   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. 2012 tax forms Pipeline operator. 2012 tax forms   This is the person that operates a pipeline within the bulk transfer/terminal system. 2012 tax forms Position holder. 2012 tax forms   This is the person that holds the inventory position in the taxable fuel in the terminal, as reflected in the records of the terminal operator. 2012 tax forms You hold the inventory position when you have a contractual agreement with the terminal operator for the use of the storage facilities and terminaling services for the taxable fuel. 2012 tax forms A terminal operator that owns taxable fuel in its terminal is a position holder. 2012 tax forms Rack. 2012 tax forms   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. 2012 tax forms Refiner. 2012 tax forms   This is any person that owns, operates, or otherwise controls a refinery. 2012 tax forms Refinery. 2012 tax forms   This is a facility used to produce taxable fuel and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. 2012 tax forms However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. 2012 tax forms For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. 2012 tax forms Registrant. 2012 tax forms   This is a taxable fuel registrant (see Registration Requirements, later). 2012 tax forms Removal. 2012 tax forms   This is any physical transfer of taxable fuel. 2012 tax forms It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. 2012 tax forms However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. 2012 tax forms Renewable diesel. 2012 tax forms   See Renewable Diesel Credits in chapter 2. 2012 tax forms Sale. 2012 tax forms   For taxable fuel not in a terminal, this is the transfer of title to, or substantial incidents of ownership in, taxable fuel to the buyer for money, services, or other property. 2012 tax forms For taxable fuel in a terminal, this is the transfer of the inventory position if the transferee becomes the position holder for that taxable fuel. 2012 tax forms Second generation biofuel. 2012 tax forms   This is any liquid fuel derived by, or from, qualified feedstocks, and meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. 2012 tax forms S. 2012 tax forms C. 2012 tax forms 7545). 2012 tax forms It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. 2012 tax forms It is not alcohol of less than 150 proof (disregard any added denaturants). 2012 tax forms See Form 6478 for more information. 2012 tax forms State. 2012 tax forms   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. 2012 tax forms An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. 2012 tax forms Taxable fuel. 2012 tax forms   This means gasoline, diesel fuel, and kerosene. 2012 tax forms Terminal. 2012 tax forms   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. 2012 tax forms It does not include a facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline if no gasoline is removed from the facility. 2012 tax forms A terminal does not include any facility where finished gasoline, diesel fuel, or kerosene is stored if the facility is operated by a registrant and all such taxable fuel stored at the facility has been previously taxed upon removal from a refinery or terminal. 2012 tax forms Terminal operator. 2012 tax forms   This is any person that owns, operates, or otherwise controls a terminal. 2012 tax forms Throughputter. 2012 tax forms   This is any person that is a position holder or that owns taxable fuel within the bulk transfer/terminal system (other than in a terminal). 2012 tax forms Vessel operator. 2012 tax forms   This is the person that operates a vessel within the bulk transfer/terminal system. 2012 tax forms However, vessel does not include a deep draft ocean-going vessel. 2012 tax forms Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. 2012 tax forms A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. 2012 tax forms For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. 2012 tax forms The returns are due the last day of the month following the month in which the transaction occurs. 2012 tax forms Generally, these returns can be filed on paper or electronically. 2012 tax forms For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. 2012 tax forms Publication 3536 is only available on the IRS website. 2012 tax forms Form 720-TO. 2012 tax forms   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. 2012 tax forms Each terminal operator must file a separate form for each approved terminal. 2012 tax forms Form 720-CS. 2012 tax forms   This information return must be filed by bulk transport carriers (barges, vessels, and pipelines) who receive liquid product from an approved terminal or deliver liquid product to an approved terminal. 2012 tax forms Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. 2012 tax forms See Form 637 for other persons who must register and for more information about registration. 2012 tax forms Persons that are required to be registered. 2012 tax forms   You are required to be registered if you are a: Blender; Enterer; Pipeline operator; Position holder; Refiner; Terminal operator; Vessel operator; Producer or importer of alcohol, biodiesel, agri-biodiesel, and renewable diesel; or Producer of cellulosic or second generation biofuel. 2012 tax forms Persons that may register. 2012 tax forms   You may, but are not required to, register if you are a: Feedstock user, Industrial user, Throughputter that is not a position holder, Ultimate vendor, Diesel-water fuel emulsion producer, Credit card issuer, or Alternative fuel claimant. 2012 tax forms Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. 2012 tax forms However, they must be registered to file claims for certain sales and uses of fuel. 2012 tax forms See Form 637 for more information. 2012 tax forms Taxable fuel registrant. 2012 tax forms   This is an enterer, an industrial user, a refiner, a terminal operator, or a throughputter who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended. 2012 tax forms The term registrant as used in the discussions of these fuels means a taxable fuel registrant. 2012 tax forms Additional information. 2012 tax forms   See the Form 637 instructions for the information you must submit when you apply for registration. 2012 tax forms Failure to register. 2012 tax forms   The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. 2012 tax forms Gasoline and Aviation Gasoline Gasoline. 2012 tax forms   Gasoline means all products commonly or commercially known or sold as gasoline with an octane rating of 75 or more that are suitable for use as a motor fuel. 2012 tax forms Gasoline includes any gasoline blend other than: Qualified ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from coal, including peat), Partially exempt ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from natural gas), or Denatured alcohol. 2012 tax forms Gasoline also includes gasoline blendstocks, discussed later. 2012 tax forms Aviation gasoline. 2012 tax forms   This means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D910 or military specification MIL-G-5572. 2012 tax forms Taxable Events The tax on gasoline is $. 2012 tax forms 184 per gallon. 2012 tax forms The tax on aviation gasoline is $. 2012 tax forms 194 per gallon. 2012 tax forms When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. 2012 tax forms 141 per gallon. 2012 tax forms See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. 2012 tax forms Tax is imposed on the removal, entry, or sale of gasoline. 2012 tax forms Each of these events is discussed later. 2012 tax forms Also, see the special rules that apply to gasoline blendstocks, later. 2012 tax forms If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. 2012 tax forms See Refunds of Second Tax in chapter 2. 2012 tax forms Removal from terminal. 2012 tax forms   All removals of gasoline at a terminal rack are taxable. 2012 tax forms The position holder for that gasoline is liable for the tax. 2012 tax forms Two-party exchanges. 2012 tax forms   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. 2012 tax forms A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. 2012 tax forms The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. 2012 tax forms The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. 2012 tax forms The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. 2012 tax forms The transaction is subject to a written contract. 2012 tax forms Terminal operator's liability. 2012 tax forms   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. 2012 tax forms   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. 2012 tax forms The terminal operator is a registrant. 2012 tax forms The terminal operator has an unexpired notification certificate (discussed later) from the position holder. 2012 tax forms The terminal operator has no reason to believe any information on the certificate is false. 2012 tax forms Removal from refinery. 2012 tax forms   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. 2012 tax forms It is made by bulk transfer and the refiner, the owner of the gasoline immediately before the removal, or the operator of the pipeline or vessel is not a registrant. 2012 tax forms It is made at the refinery rack. 2012 tax forms The refiner is liable for the tax. 2012 tax forms Exception. 2012 tax forms   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. 2012 tax forms The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 2012 tax forms The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 2012 tax forms The removal from the refinery is by railcar. 2012 tax forms The same person operates the refinery and the facility at which the gasoline is received. 2012 tax forms Entry into the United States. 2012 tax forms   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. 2012 tax forms It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 2012 tax forms It is not made by bulk transfer. 2012 tax forms The enterer is liable for the tax. 2012 tax forms Importer of record's liability. 2012 tax forms   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. 2012 tax forms   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 2012 tax forms The importer of record has an unexpired notification certificate (discussed later) from the enterer. 2012 tax forms The importer of record has no reason to believe any information in the certificate is false. 2012 tax forms Customs bond. 2012 tax forms   The customs bond will not be charged for the tax imposed on the entry of the gasoline if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. 2012 tax forms Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 2012 tax forms   The removal by bulk transfer of gasoline from a terminal is taxable if the position holder for the gasoline or the operator of the pipeline or vessel is not a registrant. 2012 tax forms The position holder is liable for the tax. 2012 tax forms The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 2012 tax forms However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 2012 tax forms Bulk transfers not received at approved terminal or refinery. 2012 tax forms   The removal by bulk transfer of gasoline from a terminal or refinery, or the entry of gasoline by bulk transfer into the United States, is taxable if the following conditions apply. 2012 tax forms No tax was previously imposed (as discussed earlier) on any of the following events. 2012 tax forms The removal from the refinery. 2012 tax forms The entry into the United States. 2012 tax forms The removal from a terminal by an unregistered position holder. 2012 tax forms Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). 2012 tax forms   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. 2012 tax forms However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 2012 tax forms The owner is a registrant. 2012 tax forms The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. 2012 tax forms The owner has no reason to believe any information on the certificate is false. 2012 tax forms The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. 2012 tax forms The operator is jointly and severally liable if the owner does not meet these conditions. 2012 tax forms Sales to unregistered person. 2012 tax forms   The sale of gasoline located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. 2012 tax forms   The seller is liable for the tax. 2012 tax forms However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 2012 tax forms   The seller is a registrant. 2012 tax forms The seller has an unexpired notification certificate (discussed later) from the buyer. 2012 tax forms The seller has no reason to believe any information on the certificate is false. 2012 tax forms The buyer of the gasoline is liable for the tax if the seller meets these conditions. 2012 tax forms The buyer is jointly and severally liable if the seller does not meet these conditions. 2012 tax forms Exception. 2012 tax forms   The tax does not apply to a sale if all of the following apply. 2012 tax forms The buyer's principal place of business is not in the United States. 2012 tax forms The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 2012 tax forms The seller is a registrant and the exporter of record. 2012 tax forms The fuel was exported. 2012 tax forms Removal or sale of blended gasoline. 2012 tax forms   The removal or sale of blended gasoline by the blender is taxable. 2012 tax forms See Blended taxable fuel under Definitions, earlier. 2012 tax forms   The blender is liable for the tax. 2012 tax forms The tax is figured on the number of gallons not previously subject to the tax on gasoline. 2012 tax forms   Persons who blend alcohol with gasoline to produce an alcohol fuel mixture outside the bulk transfer/terminal system must pay the gasoline tax on the volume of alcohol in the mixture. 2012 tax forms See Form 720 to report this tax. 2012 tax forms You also must be registered with the IRS as a blender. 2012 tax forms See Form 637. 2012 tax forms   However, if an untaxed liquid is sold as taxed taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. 2012 tax forms Notification certificate. 2012 tax forms   The notification certificate is used to notify a person of the registration status of the registrant. 2012 tax forms A copy of the registrant's letter of registration cannot be used as a notification certificate. 2012 tax forms A model notification certificate is shown in the Appendix as Model Certificate C. 2012 tax forms A notification certificate must contain all information necessary to complete the model. 2012 tax forms   The certificate may be included as part of any business records normally used for a sale. 2012 tax forms A certificate expires on the earlier of the date the registrant provides a new certificate, or the date the recipient of the certificate is notified that the registrant's registration has been revoked or suspended. 2012 tax forms The registrant must provide a new certificate if any information on a certificate has changed. 2012 tax forms Additional persons liable. 2012 tax forms   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax is imposed on: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty, or Anyone who willfully causes the person to fail to pay the tax. 2012 tax forms Gasoline Blendstocks Gasoline blendstocks may be subject to $. 2012 tax forms 001 per gallon LUST tax as discussed below. 2012 tax forms Gasoline includes gasoline blendstocks. 2012 tax forms The previous discussions apply to these blendstocks. 2012 tax forms However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. 2012 tax forms 001 per gallon or are not subject to the excise tax. 2012 tax forms Blendstocks. 2012 tax forms   Gasoline blendstocks are: Alkylate, Butane, Butene, Catalytically cracked gasoline, Coker gasoline, Ethyl tertiary butyl ether (ETBE), Hexane, Hydrocrackate, Isomerate, Methyl tertiary butyl ether (MTBE), Mixed xylene (not including any separated isomer of xylene), Natural gasoline, Pentane, Pentane mixture, Polymer gasoline, Raffinate, Reformate, Straight-run gasoline, Straight-run naphtha, Tertiary amyl methyl ether (TAME), Tertiary butyl alcohol (gasoline grade) (TBA), Thermally cracked gasoline, and Toluene. 2012 tax forms   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. 2012 tax forms Not used to produce finished gasoline. 2012 tax forms   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. 2012 tax forms Removals and entries not connected to sale. 2012 tax forms   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. 2012 tax forms Removals and entries connected to sale. 2012 tax forms   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant, and at the time of the sale, meets the following requirements. 2012 tax forms The person has an unexpired certificate (discussed later) from the buyer. 2012 tax forms The person has no reason to believe any information in the certificate is false. 2012 tax forms Sales after removal or entry. 2012 tax forms   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. 2012 tax forms The seller is liable for the tax. 2012 tax forms However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. 2012 tax forms The seller has an unexpired certificate (discussed next) from the buyer. 2012 tax forms The seller has no reason to believe any information in the certificate is false. 2012 tax forms Certificate of buyer. 2012 tax forms   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. 2012 tax forms The certificate may be included as part of any business records normally used for a sale. 2012 tax forms A model certificate is shown in the Appendix as Model Certificate D. 2012 tax forms The certificate must contain all information necessary to complete the model. 2012 tax forms   A certificate expires on the earliest of the following dates. 2012 tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. 2012 tax forms The date a new certificate is provided to the seller. 2012 tax forms The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. 2012 tax forms The buyer must provide a new certificate if any information on a certificate has changed. 2012 tax forms   The IRS may withdraw the buyer's right to provide a certificate if that buyer uses the gasoline blendstocks in the production of finished gasoline or resells the blendstocks without getting a certificate from its buyer. 2012 tax forms Received at approved terminal or refinery. 2012 tax forms   The nonbulk removal or entry of gasoline blendstocks received at an approved terminal or refinery is not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) meets all the following requirements. 2012 tax forms The person is a registrant. 2012 tax forms The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. 2012 tax forms The person has no reason to believe any information on the certificate is false. 2012 tax forms Bulk transfers to registered industrial user. 2012 tax forms   The removal of gasoline blendstocks from a pipeline or vessel is not taxable (other than LUST) if the blendstocks are received by a registrant that is an industrial user. 2012 tax forms An industrial user is any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. 2012 tax forms Credits or Refunds. 2012 tax forms   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. 2012 tax forms For more information, see chapter 2. 2012 tax forms Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). 2012 tax forms However, special rules (discussed later) apply to dyed diesel fuel and dyed kerosene, and to undyed diesel fuel and undyed kerosene sold or used in Alaska for certain nontaxable uses and undyed kerosene used for a feedstock purpose. 2012 tax forms Diesel fuel means: Any liquid that without further processing or blending is suitable for use as a fuel in a diesel-powered highway vehicle or train, and Transmix. 2012 tax forms A liquid is suitable for this use if the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. 2012 tax forms A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. 2012 tax forms However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. 2012 tax forms Diesel fuel does not include gasoline, kerosene, excluded liquid, No. 2012 tax forms 5 and No. 2012 tax forms 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. 2012 tax forms An excluded liquid is either of the following. 2012 tax forms A liquid that contains less than 4% normal paraffins. 2012 tax forms A liquid with all the following properties. 2012 tax forms Distillation range of 125 degrees Fahrenheit or less. 2012 tax forms Sulfur content of 10 ppm or less. 2012 tax forms Minimum color of +27 Saybolt. 2012 tax forms Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. 2012 tax forms Kerosene. 2012 tax forms   This means any of the following liquids. 2012 tax forms One of the two grades of kerosene (No. 2012 tax forms 1-K and No. 2012 tax forms 2-K) covered by ASTM specification D3699. 2012 tax forms Kerosene-type jet fuel covered by ASTM specification D1655 or military specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-8). 2012 tax forms See Kerosene for Use in Aviation, later. 2012 tax forms   However, kerosene does not include excluded liquid, discussed earlier. 2012 tax forms   Kerosene also includes any liquid that would be described above but for the presence of a dye of the type used to dye kerosene for a nontaxable use. 2012 tax forms Diesel-powered highway vehicle. 2012 tax forms   This is any self-propelled vehicle designed to carry a load over public highways (whether or not also designed to perform other functions) and propelled by a diesel-powered engine. 2012 tax forms Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. 2012 tax forms For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. 2012 tax forms 2) in chapter 2. 2012 tax forms Diesel-powered train. 2012 tax forms   This is any diesel-powered equipment or machinery that rides on rails. 2012 tax forms The term includes a locomotive, work train, switching engine, and track maintenance machine. 2012 tax forms Taxable Events The tax on diesel fuel and kerosene is $. 2012 tax forms 244 per gallon. 2012 tax forms It is imposed on the removal, entry, or sale of diesel fuel and kerosene. 2012 tax forms Each of these events is discussed later. 2012 tax forms Only the $. 2012 tax forms 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. 2012 tax forms If the tax is paid on the diesel fuel or kerosene in more than one event, a refund may be allowed for the “second” tax paid. 2012 tax forms See Refunds of Second Tax in chapter 2. 2012 tax forms Use in certain intercity and local buses. 2012 tax forms   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. 2012 tax forms A claim for $. 2012 tax forms 17 per gallon may be made by the registered ultimate vendor (under certain conditions) or the ultimate purchaser for undyed diesel fuel or undyed kerosene sold for use in certain intercity or local buses. 2012 tax forms An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. 2012 tax forms The bus must be engaged in one of the following activities. 2012 tax forms Scheduled transportation along regular routes regardless of the size of the bus. 2012 tax forms Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). 2012 tax forms A bus is available to the general public if the bus is available for hire to more than a limited number of persons, groups, or organizations. 2012 tax forms Removal from terminal. 2012 tax forms   All removals of diesel fuel and kerosene at a terminal rack are taxable. 2012 tax forms The position holder for that fuel is liable for the tax. 2012 tax forms Two-party exchanges. 2012 tax forms   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. 2012 tax forms A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. 2012 tax forms The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. 2012 tax forms The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. 2012 tax forms The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. 2012 tax forms The transaction is subject to a written contract. 2012 tax forms Terminal operator's liability. 2012 tax forms   The terminal operator is jointly and severally liable for the tax if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that diesel fuel or kerosene is dyed (discussed later). 2012 tax forms   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. 2012 tax forms However, a terminal operator will not be liable for the tax in this situation if, at the time of the removal, the following conditions are met. 2012 tax forms The terminal operator is a registrant. 2012 tax forms The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. 2012 tax forms The terminal operator has no reason to believe any information on the certificate is false. 2012 tax forms Removal from refinery. 2012 tax forms   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. 2012 tax forms It is made by bulk transfer and the refiner, the owner of the fuel immediately before the removal, or the operator of the pipeline or vessel is not a registrant. 2012 tax forms It is made at the refinery rack. 2012 tax forms The refiner is liable for the tax. 2012 tax forms Exception. 2012 tax forms   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. 2012 tax forms The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 2012 tax forms The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 2012 tax forms The removal from the refinery is by: Railcar and the same person operates the refinery and the facility at which the diesel fuel or kerosene is received, or For diesel fuel only, a trailer or semi-trailer used exclusively to transport the diesel fuel from a refinery (described in (1)) to a facility (described in (2)) less than 20 miles from the refinery. 2012 tax forms Entry into the United States. 2012 tax forms   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. 2012 tax forms It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 2012 tax forms It is not made by bulk transfer. 2012 tax forms The enterer is liable for the tax. 2012 tax forms Importer of record's liability. 2012 tax forms   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. 2012 tax forms   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 2012 tax forms The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. 2012 tax forms The importer of record has no reason to believe any information in the certificate is false. 2012 tax forms Customs bond. 2012 tax forms   The customs bond will not be charged for the tax imposed on the entry of the diesel fuel or kerosene if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. 2012 tax forms Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 2012 tax forms   The removal by bulk transfer of diesel fuel or kerosene from a terminal is taxable if the position holder for that fuel or the operator of the pipeline or vessel is not a registrant. 2012 tax forms The position holder is liable for the tax. 2012 tax forms The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 2012 tax forms However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 2012 tax forms Bulk transfers not received at approved terminal or refinery. 2012 tax forms   The removal by bulk transfer of diesel fuel or kerosene from a terminal or refinery or the entry of diesel fuel or kerosene by bulk transfer into the United States is taxable if the following conditions apply. 2012 tax forms No tax was previously imposed (as discussed earlier) on any of the following events. 2012 tax forms The removal from the refinery. 2012 tax forms The entry into the United States. 2012 tax forms The removal from a terminal by an unregistered position holder. 2012 tax forms Upon removal from the pipeline or vessel, the diesel fuel or kerosene is not received at an approved terminal or refinery (or at another pipeline or vessel). 2012 tax forms   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. 2012 tax forms However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 2012 tax forms The owner is a registrant. 2012 tax forms The owner has an unexpired notification certificate (discussed under Gasoline) from the operator of the terminal or refinery where the diesel fuel or kerosene is received. 2012 tax forms The owner has no reason to believe any information on the certificate is false. 2012 tax forms The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. 2012 tax forms The operator is jointly and severally liable if the owner does not meet these conditions. 2012 tax forms Sales to unregistered person. 2012 tax forms   The sale of diesel fuel or kerosene located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. 2012 tax forms   The seller is liable for the tax. 2012 tax forms However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 2012 tax forms The seller is a registrant. 2012 tax forms The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. 2012 tax forms The seller has no reason to believe any information on the certificate is false. 2012 tax forms The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. 2012 tax forms The buyer is jointly and severally liable if the seller does not meet these conditions. 2012 tax forms Exception. 2012 tax forms   The tax does not apply to a sale if all of the following apply. 2012 tax forms The buyer's principal place of business is not in the United States. 2012 tax forms The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 2012 tax forms The seller is a registrant and the exporter of record. 2012 tax forms The fuel was exported. 2012 tax forms Removal or sale of blended diesel fuel or kerosene. 2012 tax forms   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. 2012 tax forms Blended taxable fuel produced using biodiesel is subject to the tax. 2012 tax forms See Blended taxable fuel under Definitions, earlier. 2012 tax forms   The blender is liable for the tax. 2012 tax forms The tax is figured on the number of gallons not previously subject to the tax. 2012 tax forms   Persons who blend biodiesel with undyed diesel fuel to produce and sell or use a biodiesel mixture outside the bulk transfer/terminal system must pay the diesel fuel tax on the volume of biodiesel in the mixture. 2012 tax forms Generally, the biodiesel mixture must be diesel fuel (defined earlier). 2012 tax forms See Form 720 to report this tax. 2012 tax forms You also must be registered by the IRS as a blender. 2012 tax forms See Form 637 for more information. 2012 tax forms   However, if an untaxed liquid is sold as taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. 2012 tax forms Additional persons liable. 2012 tax forms   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax applies to: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty; or Anyone who willfully causes the person to fail to pay the tax. 2012 tax forms Credits or Refunds. 2012 tax forms   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. 2012 tax forms For more information, see chapter 2. 2012 tax forms Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. 2012 tax forms 001 per gallon LUST tax as discussed below, unless the fuel is for export. 2012 tax forms The excise tax is not imposed on the removal, entry, or sale of diesel fuel or kerosene (other than the LUST tax) if all the following tests are met. 2012 tax forms The person otherwise liable for tax (for example, the position holder) is a registrant. 2012 tax forms In the case of a removal from a terminal, the terminal is an approved terminal. 2012 tax forms The diesel fuel or kerosene satisfies the dyeing requirements (described next). 2012 tax forms Dyeing requirements. 2012 tax forms   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. 2012 tax forms It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. 2012 tax forms 9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of fuel or any dye of a type and in a concentration that has been approved by the Commissioner. 2012 tax forms Is indelibly dyed by mechanical injection. 2012 tax forms See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. 2012 tax forms Notice required. 2012 tax forms   A legible and conspicuous notice stating either: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE or DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE must be: Provided by the terminal operator to any person that receives dyed diesel fuel or dyed kerosene at a terminal rack of that operator, and Posted by a seller on any retail pump or other delivery facility where it sells dyed diesel fuel or dyed kerosene for use by its buyer. 2012 tax forms   The notice under item (1) must be provided by the time of the removal and must appear on all shipping papers, bills of lading, and similar documents accompanying the removal of the fuel. 2012 tax forms   Any seller that fails to post the required notice under item (2) is presumed to know that the fuel will be used for a taxable use (a use other than a nontaxable use listed later). 2012 tax forms That seller is subject to the penalty described next. 2012 tax forms Penalty. 2012 tax forms   A penalty is imposed on a person if any of the following situations apply. 2012 tax forms Any dyed fuel is sold or held for sale by the person for a use the person knows or has reason to know is not a nontaxable use of the fuel. 2012 tax forms Any dyed fuel is held for use or used by the person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed. 2012 tax forms The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. 2012 tax forms The person has knowledge that a dyed fuel that has been altered, as described in (3) above, sells or holds for sale such fuel for any use for which the person knows or has reason to know is not a nontaxable use of the fuel. 2012 tax forms   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 2012 tax forms After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 2012 tax forms   This penalty is in addition to any tax imposed on the fuel. 2012 tax forms   If the penalty is imposed, each officer, employee, or agent of a business entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with that entity for the penalty. 2012 tax forms   There is no administrative appeal or review allowed for the third and subsequent penalty imposed by section 6715 on any person except for: Fraud or a mistake in the chemical analysis, or Mathematical calculation of the penalty. 2012 tax forms   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. 2012 tax forms However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. 2012 tax forms The penalty may apply if the fuel is held for sale or use for a taxable use while the back-up tax does not apply unless the fuel is delivered into a fuel supply tank. 2012 tax forms Exception to penalty. 2012 tax forms   The penalty under item (3) will not apply in any of the following situations. 2012 tax forms Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. 2012 tax forms Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any other liquid (other than diesel fuel or kerosene) that contains the type and amount of dye required to meet the dyeing requirements. 2012 tax forms The alteration or attempted alteration occurs in an exempt area of Alaska. 2012 tax forms See Removal for sale or use in Alaska, later. 2012 tax forms Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with diesel fuel or kerosene not meeting the dyeing requirements and the blending occurs as part of a nontaxable use (other than export), discussed later. 2012 tax forms Alaska and Feedstocks Tax of $. 2012 tax forms 001 per gallon is imposed on: Undyed diesel fuel or undyed kerosene sold or used in Alaska for certain nontaxable uses (see Later sales on page 10). 2012 tax forms Undyed kerosene used for feedstock purposes. 2012 tax forms Removal for sale or use in Alaska. 2012 tax forms   No tax is imposed on the removal, entry, or sale of diesel fuel or kerosene in Alaska for ultimate sale or use in certain areas of Alaska for certain nontaxable uses. 2012 tax forms The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. 2012 tax forms The person otherwise liable for the tax (position holder, refiner, or enterer): Is a registrant, Can show satisfactory evidence of the nontaxable nature of the transaction, and Has no reason to believe the evidence is false. 2012 tax forms In the case of a removal from a terminal, the terminal is an approved terminal. 2012 tax forms The owner of the fuel immediately after the removal or entry holds the fuel for its own use in a nontaxable use (discussed later) or is a qualified dealer. 2012 tax forms   If all three of the requirements above are not met, then tax is imposed at $. 2012 tax forms 244 per gallon. 2012 tax forms   A qualified dealer is any person that holds a qualified dealer license from the state of Alaska or has been registered by the IRS as a qualified retailer. 2012 tax forms Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. 2012 tax forms Later sales. 2012 tax forms   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. 2012 tax forms The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. 2012 tax forms However, the sale is not taxable (other than the LUST tax at $. 2012 tax forms 001 per gallon) if all the following requirements are met. 2012 tax forms The fuel is sold in Alaska for certain nontaxable uses. 2012 tax forms The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. 2012 tax forms The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. 2012 tax forms Feedstock purposes. 2012 tax forms   The $. 2012 tax forms 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. 2012 tax forms The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. 2012 tax forms In the case of a removal from a terminal, the terminal is an approved terminal. 2012 tax forms Either: The person otherwise liable for tax uses the kerosene for a feedstock purpose, or The kerosene is sold for use by the buyer for a feedstock purpose and, at the time of the sale, the person otherwise liable for tax has an unexpired certificate (described later) from the buyer and has no reason to believe any information on the certificate is false. 2012 tax forms   If all of the requirements above are not met, then tax is imposed at $. 2012 tax forms 244 per gallon. 2012 tax forms   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. 2012 tax forms For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. 2012 tax forms A feedstock user is a person that uses kerosene for a feedstock purpose. 2012 tax forms A registered feedstock user is a person that has been registered by the IRS as a feedstock user. 2012 tax forms See Registration Requirements, earlier. 2012 tax forms Later sales. 2012 tax forms   The excise tax ($. 2012 tax forms 244 per gallon) applies to kerosene sold for use by the buyer for a feedstock purpose (item (3)(b) above) if the buyer in that sale later sells the kerosene. 2012 tax forms The tax is imposed at the time of the later sale and that seller is liable for the tax. 2012 tax forms Certificate. 2012 tax forms   The certificate from the buyer certifies the buyer is a registered feedstock user and the kerosene will be used by the buyer for a feedstock purpose. 2012 tax forms The certificate may be included as part of any business records normally used for a sale. 2012 tax forms A model certificate is shown in the Appendix as Model Certificate G. 2012 tax forms Your certificate must contain all information necessary to complete the model. 2012 tax forms   A certificate expires on the earliest of the following dates. 2012 tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. 2012 tax forms The date the seller is provided a new certificate or notice that the current certificate is invalid. 2012 tax forms The date the seller is notified the buyer's registration has been revoked or suspended. 2012 tax forms   The buyer must provide a new certificate if any information on a certificate has changed. 2012 tax forms Back-up Tax Tax is imposed on the delivery of any of the following into the fuel supply tank of a diesel-powered highway vehicle. 2012 tax forms Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. 2012 tax forms Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. 2012 tax forms Any liquid other than gasoline, diesel fuel, or kerosene. 2012 tax forms Generally, this back-up tax is imposed at a rate of $. 2012 tax forms 244 per gallon. 2012 tax forms Liability for tax. 2012 tax forms   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. 2012 tax forms In addition, the seller of the diesel fuel or kerosene is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for other than a nontaxable use. 2012 tax forms Exemptions from the back-up tax. 2012 tax forms   The back-up tax does not apply to a delivery of diesel fuel or kerosene for uses 1, 2, 6, 7, 12, 13, 14, and 15 listed under Definitions of Nontaxable Uses in chapter 2. 2012 tax forms   In addition, since the back-up tax is imposed only on the delivery into the fuel supply tank of a diesel-powered vehicle or train, the tax does not apply to diesel fuel or kerosene used as heating oil or in stationary engines. 2012 tax forms Diesel-Water Fuel Emulsion Diesel-water fuel emulsion means diesel fuel at least 14% of which is water and for which the emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. 2012 tax forms A reduced tax rate of $. 2012 tax forms 198 per gallon is imposed on a diesel-water fuel emulsion. 2012 tax forms To be eligible for the reduced rate, the person who sells, removes, or uses the diesel-water fuel emulsion must be registered by the IRS. 2012 tax forms If the diesel-water fuel emulsion does not meet the requirements above, or if the person who sells, removes, or uses the fuel is not registered, the diesel-water fuel emulsion is taxed at $. 2012 tax forms 244 per gallon. 2012 tax forms Credits or refunds. 2012 tax forms   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. 2012 tax forms Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. 2012 tax forms 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). 2012 tax forms For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. 2012 tax forms 219. 2012 tax forms The rate of $. 2012 tax forms 219 also applies if kerosene is removed into any aircraft from a qualified refueler truck, tanker, or tank wagon that is loaded with the kerosene from a terminal that is located within an airport. 2012 tax forms The airport terminal does not need to be a secured airport terminal for this rate to apply. 2012 tax forms However, the refueler truck, tanker, or tank wagon must meet the requirements discussed under Certain refueler trucks, tankers, and tank wagons, treated as terminals, later. 2012 tax forms For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. 2012 tax forms 044 per gallon. 2012 tax forms For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. 2012 tax forms 044 rate applies only if the truck, tanker, or tank wagon is loaded at a terminal that is located in a secured area of the airport. 2012 tax forms See Terminal located within a secured area of an airport, later. 2012 tax forms In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 2012 tax forms For kerosene removed directly into the fuel tank of an aircraft for a use exempt from tax under section 4041(c) (such as use in an aircraft for the exclusive use of a state or local government), the rate of tax is $. 2012 tax forms 001. 2012 tax forms There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 2012 tax forms The kerosene must be removed from a qualifying refueler truck, tanker, or tank wagon loaded at a terminal located within a secured area of an airport. 2012 tax forms See Terminal located within a secured area of an airport, later. 2012 tax forms In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 2012 tax forms The position holder is liable for the $. 2012 tax forms 001 per gallon tax. 2012 tax forms For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. 2012 tax forms 141 per gallon applies. 2012 tax forms Certain refueler trucks, tankers, and tank wagons treated as terminals. 2012 tax forms   For purposes of the tax imposed on kerosene for use in aviation removed directly into the fuel tank of an aircraft for use in commercial aviation, certain refueler trucks, tankers, and tank wagons are treated as part of a terminal if the following conditions are met. 2012 tax forms Such terminal is located within an area of an airport. 2012 tax forms Any kerosene for use in aviation that is loaded in a refueler truck, tanker, or tank wagon at a terminal is for delivery into aircraft at the airport in which the terminal is located. 2012 tax forms Except in exigent circumstances, such as those identified in Notice 2005-80, no vehicle registered for highway use is loaded with kerosene for use in aviation at the terminal. 2012 tax forms The refueler truck, tanker, or tank wagon meets the following requirements: Has storage tanks, hose, and coupling equipment designed and used for fueling aircraft, Is not registered for highway use, and Is operated by the terminal operator or a person that makes a daily accounting to the terminal operator of each delivery of fuel from the refueler truck, tanker, or tank wagon. 2012 tax forms Information reporting will be required by terminal operators regarding this provision. 2012 tax forms Until the format of this information reporting is issued, taxpayers are required to retain records regarding the daily accounting, but are not required to report such information. 2012 tax forms Terminal located within a secured area of an airport. 2012 tax forms   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. 2012 tax forms This list refers to fueling operations at airport terminals as it applies to the federal excise tax on kerosene for use in aviation, and has nothing to do with the general security of airports either included or not included in the list. 2012 tax forms Liability For Tax If the kerosene is removed directly into the fuel tank of an aircraft for use in commercial aviation, the operator of the aircraft in commercial aviation is liable for the tax on the removal at the rate of $. 2012 tax forms 044 per gallon. 2012 tax forms However, the position holder is liable for the LUST tax for kerosene for use in aviation removed directly into the fuel tank of an aircraft for use exempt from tax under section 4041(c) (except foreign trade). 2012 tax forms For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. 2012 tax forms For the aircraft operator to be liable for the tax $. 2012 tax forms 044 rate, the position holder must meet the following requirements: Is a taxable fuel registrant, Has an unexpired certificate (a model certificate is shown in the Appendix as Model Certificate K) from the operator of the aircraft, and Has no reason to believe any of the information in the certificate is false. 2012 tax forms Commercial aviation. 2012 tax forms   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. 2012 tax forms However, commercial aviation does not include any of the following uses. 2012 tax forms Any use exclusively for the purpose of skydiving. 2012 tax forms Certain air transportation by seaplane. 2012 tax forms See Seaplanes under Transportation of Persons by Air in chapter 4. 2012 tax forms Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. 2012 tax forms For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. 2012 tax forms Any use of an aircraft that has a maximum certificated takeoff weight of 6,000 pounds or less, unless the aircraft is operated on an established line. 2012 tax forms For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. 2012 tax forms Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. 2012 tax forms See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. 2012 tax forms Surtax on any liquid used in a fractional ownership program aircraft as fuel Fuel used in a fractional ownership program aircraft (as defined below) after March 31, 2012, is subject to a surtax of $. 2012 tax forms 141 per gallon. 2012 tax forms The fractional ownership program manager is liable for the tax. 2012 tax forms The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. 2012 tax forms If the surtax is imposed, the following air transportation taxes do not apply. 2012 tax forms Transportation of persons by air. 2012 tax forms Transportation of property by air. 2012 tax forms Use of international air travel facilities. 2012 tax forms These taxes are described under Air Transportation Taxes, later. 2012 tax forms A fractional ownership program aircraft flight is considered noncommercial aviation, for the rules for kerosene used in noncommercial aviation, see Kerosene for Use in Aviation above. 2012 tax forms Fractional ownership aircraft program    is a program under which:  A single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners; There are one or more fractional owners per fractional program aircraft, with at least one fractional program aircraft having more than one owner; For at least two fractional program aircraft, none of the ownership interests in the aircraft are less than the minimum fractional ownership interest or held by the program manager; There exists a dry-lease aircraft exchange arrangement among all of the fractional owners; and There are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program. 2012 tax forms Fractional program aircraft. 2012 tax forms   Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by Federal Aviation Administration under subpart K of part 91 title 14, Code of Federal Regulations, and is registered in the U. 2012 tax forms S. 2012 tax forms   Fractional program aircraft are not considered used for transportation of a qualified fractional owner, or on account of such qualified fractional owner when they are used for flight demonstration, maintenance or crew training. 2012 tax forms In such situations, the flight is not commercial aviation. 2012 tax forms Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. 2012 tax forms Fractional owner. 2012 tax forms   Any person owning any interest (including the entire interest) in a fractional program aircraft. 2012 tax forms Dry lease aircraft exchange. 2012 tax forms   An agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as-needed basis without crew, to each fractional owner. 2012 tax forms Special rule relating to deadhead service. 2012 tax forms   A fractional program aircraft will not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service. 2012 tax forms More information. 2012 tax forms   See section 4043 for more information on the surtax. 2012 tax forms Certificate for Commercial Aviation and Exempt Uses A certificate is required from the aircraft operator: To support aircraft operator liability for tax on removal of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation, or For exempt uses. 2012 tax forms Certificate. 2012 tax forms   The certificate may be included as part of any business records normally used for a sale. 2012 tax forms See Model Certificate K in the Appendix. 2012 tax forms   A certificate expires on the earliest of the following dates. 2012 tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. 2012 tax forms The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. 2012 tax forms The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. 2012 tax forms   The buyer must provide a new certificate if any information on a certificate has changed. 2012 tax forms   The IRS may withdraw the buyer's right to provide a certificate if the buyer uses the kerosene for use in aviation to which a certificate relates other than as stated in the certificate. 2012 tax forms Exempt use. 2012 tax forms   The rate on kerosene for use in aviation is $. 2012 tax forms 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. 2012 tax forms An exempt use includes kerosene for the exclusive use of a state or local government. 2012 tax forms There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 2012 tax forms Flash title transaction. 2012 tax forms   A position holder is not liable for tax if, among other conditions, it obtains a certificate (described above) from the operator of the aircraft into which the kerosene is delivered. 2012 tax forms In a “flash title transaction” the position holder sells the kerosene to a wholesale distributor (reseller) that in turn sells the kerosene to the aircraft operator as the kerosene is being removed from a terminal into the fuel tank of an aircraft. 2012 tax forms In this case, the position holder will be treated as having a certificate from the operator of the aircraft if: The aircraft operator puts the reseller's name, address, and EIN on the certificate in place of the position holder's information; and The reseller provides the position holder with a statement of the kerosene reseller. 2012 tax forms Reseller statement. 2012 tax forms   This is a statement that is signed under penalties of perjury by a person with authority to bind the reseller; is provided at the bottom or on the back of the certificate (or in an attached document); and contains: The reseller's name, address, and EIN; The position holder's name, address, and EIN; and A statement that the reseller has no reason to believe that any information in the accompanying aircraft operator's certificate is false. 2012 tax forms Credits or Refunds. 2012 tax forms   A claim may be made by the ultimate purchaser (the operator) for taxed kerosene for use in aviation used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia). 2012 tax forms A claim may be made by a registered ultimate vendor for certain sales. 2012 tax forms For more information, see chapter 2. 2012 tax forms Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. 2012 tax forms Other Fuels include alternative fuels. 2012 tax forms Alternative fuels are: Liquefied petroleum gas (LPG), “P Series” fuels, Compressed natural gas (CNG) (discussed later), Liquefied hydrogen, Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, Liquid fuel derived from biomass, Liquefied natural gas (LNG), and Liquefied gas derived from biomass. 2012 tax forms Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. 2012 tax forms Qualified methanol and ethanol fuels. 2012 tax forms   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. 2012 tax forms The tax rates are listed in the Instructions for Form 720. 2012 tax forms Partially exempt methanol and ethanol fuels. 2012 tax forms   A reduced tax rate applies to these fuels. 2012 tax forms Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. 2012 tax forms The tax rates are listed in the Instructions for Form 720. 2012 tax forms Motor vehicles. 2012 tax forms   Motor vehicles include all types of vehicles, whether or not registered (or required to be registered) for highway use, that have both the following characteristics. 2012 tax forms They are propelled by a motor. 2012 tax forms They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t