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Free 1040 Ez

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Free 1040 Ez

Free 1040 ez 1. Free 1040 ez   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Free 1040 ez 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. Free 1040 ez Reseller statement. Free 1040 ez Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Free 1040 ez Deep-draft ocean-going vessels. Free 1040 ez Passenger vessels. Free 1040 ez Ocean-going barges. Free 1040 ez State or local governments. Free 1040 ez 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. Free 1040 ez Gasoline, including aviation gasoline and gasoline blendstocks. Free 1040 ez Diesel fuel, including dyed diesel fuel. Free 1040 ez Diesel-water fuel emulsion. Free 1040 ez Kerosene, including dyed kerosene and kerosene used in aviation. Free 1040 ez Other Fuels (including alternative fuels). Free 1040 ez Compressed natural gas (CNG). Free 1040 ez Fuels used in commercial transportation on inland waterways. Free 1040 ez Any liquid used in a fractional ownership program aircraft as fuel. Free 1040 ez The following terms are used throughout the discussion of fuel taxes. Free 1040 ez Other terms are defined in the discussion of the specific fuels to which they pertain. Free 1040 ez Agri-biodiesel. Free 1040 ez   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. Free 1040 ez Approved terminal or refinery. Free 1040 ez   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Free 1040 ez Biodiesel. Free 1040 ez   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. Free 1040 ez Blended taxable fuel. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez Blender. Free 1040 ez   This is the person that produces blended taxable fuel. Free 1040 ez Bulk transfer. Free 1040 ez   This is the transfer of taxable fuel by pipeline or vessel. Free 1040 ez Bulk transfer/terminal system. Free 1040 ez   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Free 1040 ez 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. Free 1040 ez Cellulosic biofuel. Free 1040 ez   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. Free 1040 ez Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Free 1040 ez 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. Free 1040 ez Also see Second generation biofuel below. Free 1040 ez Diesel-water fuel emulsion. Free 1040 ez   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Free 1040 ez 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. Free 1040 ez Dry lease aircraft exchange. Free 1040 ez   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Free 1040 ez Enterer. Free 1040 ez   This is the importer of record (under customs law) for the taxable fuel. Free 1040 ez 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. Free 1040 ez If there is no importer of record, the owner at the time of entry into the United States is the enterer. Free 1040 ez Entry. Free 1040 ez   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. Free 1040 ez This does not apply to fuel brought into Puerto Rico (which is part of the U. Free 1040 ez S. Free 1040 ez customs territory), but does apply to fuel brought into the United States from Puerto Rico. Free 1040 ez Fractional ownership aircraft program and fractional program aircraft. Free 1040 ez   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Free 1040 ez Measurement of taxable fuel. Free 1040 ez   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Free 1040 ez Other fuels. Free 1040 ez   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Free 1040 ez Pipeline operator. Free 1040 ez   This is the person that operates a pipeline within the bulk transfer/terminal system. Free 1040 ez Position holder. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez A terminal operator that owns taxable fuel in its terminal is a position holder. Free 1040 ez Rack. Free 1040 ez   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Free 1040 ez Refiner. Free 1040 ez   This is any person that owns, operates, or otherwise controls a refinery. Free 1040 ez Refinery. Free 1040 ez   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. Free 1040 ez However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Free 1040 ez For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Free 1040 ez Registrant. Free 1040 ez   This is a taxable fuel registrant (see Registration Requirements, later). Free 1040 ez Removal. Free 1040 ez   This is any physical transfer of taxable fuel. Free 1040 ez It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Free 1040 ez However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Free 1040 ez Renewable diesel. Free 1040 ez   See Renewable Diesel Credits in chapter 2. Free 1040 ez Sale. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez Second generation biofuel. Free 1040 ez   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. Free 1040 ez S. Free 1040 ez C. Free 1040 ez 7545). Free 1040 ez It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Free 1040 ez It is not alcohol of less than 150 proof (disregard any added denaturants). Free 1040 ez See Form 6478 for more information. Free 1040 ez State. Free 1040 ez   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Free 1040 ez An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Free 1040 ez Taxable fuel. Free 1040 ez   This means gasoline, diesel fuel, and kerosene. Free 1040 ez Terminal. Free 1040 ez   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez Terminal operator. Free 1040 ez   This is any person that owns, operates, or otherwise controls a terminal. Free 1040 ez Throughputter. Free 1040 ez   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). Free 1040 ez Vessel operator. Free 1040 ez   This is the person that operates a vessel within the bulk transfer/terminal system. Free 1040 ez However, vessel does not include a deep draft ocean-going vessel. Free 1040 ez Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Free 1040 ez A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Free 1040 ez For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Free 1040 ez The returns are due the last day of the month following the month in which the transaction occurs. Free 1040 ez Generally, these returns can be filed on paper or electronically. Free 1040 ez For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Free 1040 ez Publication 3536 is only available on the IRS website. Free 1040 ez Form 720-TO. Free 1040 ez   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Free 1040 ez Each terminal operator must file a separate form for each approved terminal. Free 1040 ez Form 720-CS. Free 1040 ez   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. Free 1040 ez Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Free 1040 ez See Form 637 for other persons who must register and for more information about registration. Free 1040 ez Persons that are required to be registered. Free 1040 ez   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. Free 1040 ez Persons that may register. Free 1040 ez   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. Free 1040 ez Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Free 1040 ez However, they must be registered to file claims for certain sales and uses of fuel. Free 1040 ez See Form 637 for more information. Free 1040 ez Taxable fuel registrant. Free 1040 ez   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. Free 1040 ez The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Free 1040 ez Additional information. Free 1040 ez   See the Form 637 instructions for the information you must submit when you apply for registration. Free 1040 ez Failure to register. Free 1040 ez   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. Free 1040 ez Gasoline and Aviation Gasoline Gasoline. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez Gasoline also includes gasoline blendstocks, discussed later. Free 1040 ez Aviation gasoline. Free 1040 ez   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. Free 1040 ez Taxable Events The tax on gasoline is $. Free 1040 ez 184 per gallon. Free 1040 ez The tax on aviation gasoline is $. Free 1040 ez 194 per gallon. Free 1040 ez When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Free 1040 ez 141 per gallon. Free 1040 ez See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Free 1040 ez Tax is imposed on the removal, entry, or sale of gasoline. Free 1040 ez Each of these events is discussed later. Free 1040 ez Also, see the special rules that apply to gasoline blendstocks, later. Free 1040 ez If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Free 1040 ez See Refunds of Second Tax in chapter 2. Free 1040 ez Removal from terminal. Free 1040 ez   All removals of gasoline at a terminal rack are taxable. Free 1040 ez The position holder for that gasoline is liable for the tax. Free 1040 ez Two-party exchanges. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Free 1040 ez 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. Free 1040 ez The transaction is subject to a written contract. Free 1040 ez Terminal operator's liability. Free 1040 ez   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. Free 1040 ez   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Free 1040 ez The terminal operator is a registrant. Free 1040 ez The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Free 1040 ez The terminal operator has no reason to believe any information on the certificate is false. Free 1040 ez Removal from refinery. Free 1040 ez   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Free 1040 ez 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. Free 1040 ez It is made at the refinery rack. Free 1040 ez The refiner is liable for the tax. Free 1040 ez Exception. Free 1040 ez   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Free 1040 ez The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Free 1040 ez The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Free 1040 ez The removal from the refinery is by railcar. Free 1040 ez The same person operates the refinery and the facility at which the gasoline is received. Free 1040 ez Entry into the United States. Free 1040 ez   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Free 1040 ez It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Free 1040 ez It is not made by bulk transfer. Free 1040 ez The enterer is liable for the tax. Free 1040 ez Importer of record's liability. Free 1040 ez   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. Free 1040 ez   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Free 1040 ez The importer of record has an unexpired notification certificate (discussed later) from the enterer. Free 1040 ez The importer of record has no reason to believe any information in the certificate is false. Free 1040 ez Customs bond. Free 1040 ez   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. Free 1040 ez Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Free 1040 ez   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. Free 1040 ez The position holder is liable for the tax. Free 1040 ez The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Free 1040 ez However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Free 1040 ez Bulk transfers not received at approved terminal or refinery. Free 1040 ez   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. Free 1040 ez No tax was previously imposed (as discussed earlier) on any of the following events. Free 1040 ez The removal from the refinery. Free 1040 ez The entry into the United States. Free 1040 ez The removal from a terminal by an unregistered position holder. Free 1040 ez Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Free 1040 ez   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Free 1040 ez However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Free 1040 ez The owner is a registrant. Free 1040 ez The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Free 1040 ez The owner has no reason to believe any information on the certificate is false. Free 1040 ez The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Free 1040 ez The operator is jointly and severally liable if the owner does not meet these conditions. Free 1040 ez Sales to unregistered person. Free 1040 ez   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. Free 1040 ez   The seller is liable for the tax. Free 1040 ez However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Free 1040 ez   The seller is a registrant. Free 1040 ez The seller has an unexpired notification certificate (discussed later) from the buyer. Free 1040 ez The seller has no reason to believe any information on the certificate is false. Free 1040 ez The buyer of the gasoline is liable for the tax if the seller meets these conditions. Free 1040 ez The buyer is jointly and severally liable if the seller does not meet these conditions. Free 1040 ez Exception. Free 1040 ez   The tax does not apply to a sale if all of the following apply. Free 1040 ez The buyer's principal place of business is not in the United States. Free 1040 ez The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Free 1040 ez The seller is a registrant and the exporter of record. Free 1040 ez The fuel was exported. Free 1040 ez Removal or sale of blended gasoline. Free 1040 ez   The removal or sale of blended gasoline by the blender is taxable. Free 1040 ez See Blended taxable fuel under Definitions, earlier. Free 1040 ez   The blender is liable for the tax. Free 1040 ez The tax is figured on the number of gallons not previously subject to the tax on gasoline. Free 1040 ez   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. Free 1040 ez See Form 720 to report this tax. Free 1040 ez You also must be registered with the IRS as a blender. Free 1040 ez See Form 637. Free 1040 ez   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. Free 1040 ez Notification certificate. Free 1040 ez   The notification certificate is used to notify a person of the registration status of the registrant. Free 1040 ez A copy of the registrant's letter of registration cannot be used as a notification certificate. Free 1040 ez A model notification certificate is shown in the Appendix as Model Certificate C. Free 1040 ez A notification certificate must contain all information necessary to complete the model. Free 1040 ez   The certificate may be included as part of any business records normally used for a sale. Free 1040 ez 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. Free 1040 ez The registrant must provide a new certificate if any information on a certificate has changed. Free 1040 ez Additional persons liable. Free 1040 ez   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. Free 1040 ez Gasoline Blendstocks Gasoline blendstocks may be subject to $. Free 1040 ez 001 per gallon LUST tax as discussed below. Free 1040 ez Gasoline includes gasoline blendstocks. Free 1040 ez The previous discussions apply to these blendstocks. Free 1040 ez However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Free 1040 ez 001 per gallon or are not subject to the excise tax. Free 1040 ez Blendstocks. Free 1040 ez   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. Free 1040 ez   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Free 1040 ez Not used to produce finished gasoline. Free 1040 ez   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Free 1040 ez Removals and entries not connected to sale. Free 1040 ez   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Free 1040 ez Removals and entries connected to sale. Free 1040 ez   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. Free 1040 ez The person has an unexpired certificate (discussed later) from the buyer. Free 1040 ez The person has no reason to believe any information in the certificate is false. Free 1040 ez Sales after removal or entry. Free 1040 ez   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Free 1040 ez The seller is liable for the tax. Free 1040 ez However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Free 1040 ez The seller has an unexpired certificate (discussed next) from the buyer. Free 1040 ez The seller has no reason to believe any information in the certificate is false. Free 1040 ez Certificate of buyer. Free 1040 ez   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Free 1040 ez The certificate may be included as part of any business records normally used for a sale. Free 1040 ez A model certificate is shown in the Appendix as Model Certificate D. Free 1040 ez The certificate must contain all information necessary to complete the model. Free 1040 ez   A certificate expires on the earliest of the following dates. Free 1040 ez The date 1 year after the effective date (not earlier than the date signed) of the certificate. Free 1040 ez The date a new certificate is provided to the seller. Free 1040 ez The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Free 1040 ez The buyer must provide a new certificate if any information on a certificate has changed. Free 1040 ez   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. Free 1040 ez Received at approved terminal or refinery. Free 1040 ez   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. Free 1040 ez The person is a registrant. Free 1040 ez The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Free 1040 ez The person has no reason to believe any information on the certificate is false. Free 1040 ez Bulk transfers to registered industrial user. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez Credits or Refunds. Free 1040 ez   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Free 1040 ez For more information, see chapter 2. Free 1040 ez Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Free 1040 ez 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. Free 1040 ez Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Free 1040 ez 5 and No. Free 1040 ez 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Free 1040 ez An excluded liquid is either of the following. Free 1040 ez A liquid that contains less than 4% normal paraffins. Free 1040 ez A liquid with all the following properties. Free 1040 ez Distillation range of 125 degrees Fahrenheit or less. Free 1040 ez Sulfur content of 10 ppm or less. Free 1040 ez Minimum color of +27 Saybolt. Free 1040 ez Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Free 1040 ez Kerosene. Free 1040 ez   This means any of the following liquids. Free 1040 ez One of the two grades of kerosene (No. Free 1040 ez 1-K and No. Free 1040 ez 2-K) covered by ASTM specification D3699. Free 1040 ez 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). Free 1040 ez See Kerosene for Use in Aviation, later. Free 1040 ez   However, kerosene does not include excluded liquid, discussed earlier. Free 1040 ez   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. Free 1040 ez Diesel-powered highway vehicle. Free 1040 ez   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. Free 1040 ez Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Free 1040 ez For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Free 1040 ez 2) in chapter 2. Free 1040 ez Diesel-powered train. Free 1040 ez   This is any diesel-powered equipment or machinery that rides on rails. Free 1040 ez The term includes a locomotive, work train, switching engine, and track maintenance machine. Free 1040 ez Taxable Events The tax on diesel fuel and kerosene is $. Free 1040 ez 244 per gallon. Free 1040 ez It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Free 1040 ez Each of these events is discussed later. Free 1040 ez Only the $. Free 1040 ez 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Free 1040 ez 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. Free 1040 ez See Refunds of Second Tax in chapter 2. Free 1040 ez Use in certain intercity and local buses. Free 1040 ez   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Free 1040 ez A claim for $. Free 1040 ez 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. Free 1040 ez An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Free 1040 ez The bus must be engaged in one of the following activities. Free 1040 ez Scheduled transportation along regular routes regardless of the size of the bus. Free 1040 ez Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Free 1040 ez 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. Free 1040 ez Removal from terminal. Free 1040 ez   All removals of diesel fuel and kerosene at a terminal rack are taxable. Free 1040 ez The position holder for that fuel is liable for the tax. Free 1040 ez Two-party exchanges. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Free 1040 ez 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. Free 1040 ez The transaction is subject to a written contract. Free 1040 ez Terminal operator's liability. Free 1040 ez   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). Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez The terminal operator is a registrant. Free 1040 ez The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Free 1040 ez The terminal operator has no reason to believe any information on the certificate is false. Free 1040 ez Removal from refinery. Free 1040 ez   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Free 1040 ez 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. Free 1040 ez It is made at the refinery rack. Free 1040 ez The refiner is liable for the tax. Free 1040 ez Exception. Free 1040 ez   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Free 1040 ez The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Free 1040 ez The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Free 1040 ez 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. Free 1040 ez Entry into the United States. Free 1040 ez   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Free 1040 ez It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Free 1040 ez It is not made by bulk transfer. Free 1040 ez The enterer is liable for the tax. Free 1040 ez Importer of record's liability. Free 1040 ez   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. Free 1040 ez   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Free 1040 ez The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Free 1040 ez The importer of record has no reason to believe any information in the certificate is false. Free 1040 ez Customs bond. Free 1040 ez   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. Free 1040 ez Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Free 1040 ez   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. Free 1040 ez The position holder is liable for the tax. Free 1040 ez The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Free 1040 ez However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Free 1040 ez Bulk transfers not received at approved terminal or refinery. Free 1040 ez   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. Free 1040 ez No tax was previously imposed (as discussed earlier) on any of the following events. Free 1040 ez The removal from the refinery. Free 1040 ez The entry into the United States. Free 1040 ez The removal from a terminal by an unregistered position holder. Free 1040 ez 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). Free 1040 ez   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Free 1040 ez However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Free 1040 ez The owner is a registrant. Free 1040 ez 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. Free 1040 ez The owner has no reason to believe any information on the certificate is false. Free 1040 ez The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Free 1040 ez The operator is jointly and severally liable if the owner does not meet these conditions. Free 1040 ez Sales to unregistered person. Free 1040 ez   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. Free 1040 ez   The seller is liable for the tax. Free 1040 ez However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Free 1040 ez The seller is a registrant. Free 1040 ez The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Free 1040 ez The seller has no reason to believe any information on the certificate is false. Free 1040 ez The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Free 1040 ez The buyer is jointly and severally liable if the seller does not meet these conditions. Free 1040 ez Exception. Free 1040 ez   The tax does not apply to a sale if all of the following apply. Free 1040 ez The buyer's principal place of business is not in the United States. Free 1040 ez The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Free 1040 ez The seller is a registrant and the exporter of record. Free 1040 ez The fuel was exported. Free 1040 ez Removal or sale of blended diesel fuel or kerosene. Free 1040 ez   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Free 1040 ez Blended taxable fuel produced using biodiesel is subject to the tax. Free 1040 ez See Blended taxable fuel under Definitions, earlier. Free 1040 ez   The blender is liable for the tax. Free 1040 ez The tax is figured on the number of gallons not previously subject to the tax. Free 1040 ez   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. Free 1040 ez Generally, the biodiesel mixture must be diesel fuel (defined earlier). Free 1040 ez See Form 720 to report this tax. Free 1040 ez You also must be registered by the IRS as a blender. Free 1040 ez See Form 637 for more information. Free 1040 ez   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. Free 1040 ez Additional persons liable. Free 1040 ez   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. Free 1040 ez Credits or Refunds. Free 1040 ez   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Free 1040 ez For more information, see chapter 2. Free 1040 ez Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Free 1040 ez 001 per gallon LUST tax as discussed below, unless the fuel is for export. Free 1040 ez 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. Free 1040 ez The person otherwise liable for tax (for example, the position holder) is a registrant. Free 1040 ez In the case of a removal from a terminal, the terminal is an approved terminal. Free 1040 ez The diesel fuel or kerosene satisfies the dyeing requirements (described next). Free 1040 ez Dyeing requirements. Free 1040 ez   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Free 1040 ez It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Free 1040 ez 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. Free 1040 ez Is indelibly dyed by mechanical injection. Free 1040 ez See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Free 1040 ez Notice required. Free 1040 ez   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. Free 1040 ez   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. Free 1040 ez   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). Free 1040 ez That seller is subject to the penalty described next. Free 1040 ez Penalty. Free 1040 ez   A penalty is imposed on a person if any of the following situations apply. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Free 1040 ez 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. Free 1040 ez   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Free 1040 ez After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Free 1040 ez   This penalty is in addition to any tax imposed on the fuel. Free 1040 ez   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. Free 1040 ez   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. Free 1040 ez   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Free 1040 ez However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Free 1040 ez 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. Free 1040 ez Exception to penalty. Free 1040 ez   The penalty under item (3) will not apply in any of the following situations. Free 1040 ez Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Free 1040 ez 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. Free 1040 ez The alteration or attempted alteration occurs in an exempt area of Alaska. Free 1040 ez See Removal for sale or use in Alaska, later. Free 1040 ez 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. Free 1040 ez Alaska and Feedstocks Tax of $. Free 1040 ez 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). Free 1040 ez Undyed kerosene used for feedstock purposes. Free 1040 ez Removal for sale or use in Alaska. Free 1040 ez   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. Free 1040 ez The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Free 1040 ez 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. Free 1040 ez In the case of a removal from a terminal, the terminal is an approved terminal. Free 1040 ez 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. Free 1040 ez   If all three of the requirements above are not met, then tax is imposed at $. Free 1040 ez 244 per gallon. Free 1040 ez   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. Free 1040 ez Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Free 1040 ez Later sales. Free 1040 ez   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Free 1040 ez The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Free 1040 ez However, the sale is not taxable (other than the LUST tax at $. Free 1040 ez 001 per gallon) if all the following requirements are met. Free 1040 ez The fuel is sold in Alaska for certain nontaxable uses. Free 1040 ez The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Free 1040 ez The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Free 1040 ez Feedstock purposes. Free 1040 ez   The $. Free 1040 ez 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Free 1040 ez The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Free 1040 ez In the case of a removal from a terminal, the terminal is an approved terminal. Free 1040 ez 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. Free 1040 ez   If all of the requirements above are not met, then tax is imposed at $. Free 1040 ez 244 per gallon. Free 1040 ez   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Free 1040 ez For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Free 1040 ez A feedstock user is a person that uses kerosene for a feedstock purpose. Free 1040 ez A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Free 1040 ez See Registration Requirements, earlier. Free 1040 ez Later sales. Free 1040 ez   The excise tax ($. Free 1040 ez 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. Free 1040 ez The tax is imposed at the time of the later sale and that seller is liable for the tax. Free 1040 ez Certificate. Free 1040 ez   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. Free 1040 ez The certificate may be included as part of any business records normally used for a sale. Free 1040 ez A model certificate is shown in the Appendix as Model Certificate G. Free 1040 ez Your certificate must contain all information necessary to complete the model. Free 1040 ez   A certificate expires on the earliest of the following dates. Free 1040 ez The date 1 year after the effective date (not earlier than the date signed) of the certificate. Free 1040 ez The date the seller is provided a new certificate or notice that the current certificate is invalid. Free 1040 ez The date the seller is notified the buyer's registration has been revoked or suspended. Free 1040 ez   The buyer must provide a new certificate if any information on a certificate has changed. Free 1040 ez 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. Free 1040 ez Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Free 1040 ez Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Free 1040 ez Any liquid other than gasoline, diesel fuel, or kerosene. Free 1040 ez Generally, this back-up tax is imposed at a rate of $. Free 1040 ez 244 per gallon. Free 1040 ez Liability for tax. Free 1040 ez   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Free 1040 ez 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. Free 1040 ez Exemptions from the back-up tax. Free 1040 ez   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. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez A reduced tax rate of $. Free 1040 ez 198 per gallon is imposed on a diesel-water fuel emulsion. Free 1040 ez 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. Free 1040 ez 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 $. Free 1040 ez 244 per gallon. Free 1040 ez Credits or refunds. Free 1040 ez   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Free 1040 ez Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Free 1040 ez 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Free 1040 ez For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Free 1040 ez 219. Free 1040 ez The rate of $. Free 1040 ez 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. Free 1040 ez The airport terminal does not need to be a secured airport terminal for this rate to apply. Free 1040 ez 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. Free 1040 ez For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Free 1040 ez 044 per gallon. Free 1040 ez For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Free 1040 ez 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. Free 1040 ez See Terminal located within a secured area of an airport, later. Free 1040 ez In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Free 1040 ez 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 $. Free 1040 ez 001. Free 1040 ez There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Free 1040 ez 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. Free 1040 ez See Terminal located within a secured area of an airport, later. Free 1040 ez In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Free 1040 ez The position holder is liable for the $. Free 1040 ez 001 per gallon tax. Free 1040 ez For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Free 1040 ez 141 per gallon applies. Free 1040 ez Certain refueler trucks, tankers, and tank wagons treated as terminals. Free 1040 ez   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. Free 1040 ez Such terminal is located within an area of an airport. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez Information reporting will be required by terminal operators regarding this provision. Free 1040 ez 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. Free 1040 ez Terminal located within a secured area of an airport. Free 1040 ez   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Free 1040 ez 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. Free 1040 ez 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 $. Free 1040 ez 044 per gallon. Free 1040 ez 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). Free 1040 ez For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Free 1040 ez For the aircraft operator to be liable for the tax $. Free 1040 ez 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. Free 1040 ez Commercial aviation. Free 1040 ez   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Free 1040 ez However, commercial aviation does not include any of the following uses. Free 1040 ez Any use exclusively for the purpose of skydiving. Free 1040 ez Certain air transportation by seaplane. Free 1040 ez See Seaplanes under Transportation of Persons by Air in chapter 4. Free 1040 ez Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Free 1040 ez For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Free 1040 ez 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. Free 1040 ez For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Free 1040 ez Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Free 1040 ez See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Free 1040 ez 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 $. Free 1040 ez 141 per gallon. Free 1040 ez The fractional ownership program manager is liable for the tax. Free 1040 ez The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Free 1040 ez If the surtax is imposed, the following air transportation taxes do not apply. Free 1040 ez Transportation of persons by air. Free 1040 ez Transportation of property by air. Free 1040 ez Use of international air travel facilities. Free 1040 ez These taxes are described under Air Transportation Taxes, later. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez Fractional program aircraft. Free 1040 ez   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. Free 1040 ez S. Free 1040 ez   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. Free 1040 ez In such situations, the flight is not commercial aviation. Free 1040 ez Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Free 1040 ez Fractional owner. Free 1040 ez   Any person owning any interest (including the entire interest) in a fractional program aircraft. Free 1040 ez Dry lease aircraft exchange. Free 1040 ez   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. Free 1040 ez Special rule relating to deadhead service. Free 1040 ez   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. Free 1040 ez More information. Free 1040 ez   See section 4043 for more information on the surtax. Free 1040 ez 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. Free 1040 ez Certificate. Free 1040 ez   The certificate may be included as part of any business records normally used for a sale. Free 1040 ez See Model Certificate K in the Appendix. Free 1040 ez   A certificate expires on the earliest of the following dates. Free 1040 ez The date 1 year after the effective date (not earlier than the date signed) of the certificate. Free 1040 ez The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Free 1040 ez The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Free 1040 ez   The buyer must provide a new certificate if any information on a certificate has changed. Free 1040 ez   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. Free 1040 ez Exempt use. Free 1040 ez   The rate on kerosene for use in aviation is $. Free 1040 ez 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Free 1040 ez An exempt use includes kerosene for the exclusive use of a state or local government. Free 1040 ez There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Free 1040 ez Flash title transaction. Free 1040 ez   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. Free 1040 ez 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. Free 1040 ez 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. Free 1040 ez Reseller statement. Free 1040 ez   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. Free 1040 ez Credits or Refunds. Free 1040 ez   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). Free 1040 ez A claim may be made by a registered ultimate vendor for certain sales. Free 1040 ez For more information, see chapter 2. Free 1040 ez Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Free 1040 ez Other Fuels include alternative fuels. Free 1040 ez 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. Free 1040 ez Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Free 1040 ez Qualified methanol and ethanol fuels. Free 1040 ez   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Free 1040 ez The tax rates are listed in the Instructions for Form 720. Free 1040 ez Partially exempt methanol and ethanol fuels. Free 1040 ez   A reduced tax rate applies to these fuels. Free 1040 ez Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Free 1040 ez The tax rates are listed in the Instructions for Form 720. Free 1040 ez Motor vehicles. Free 1040 ez   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. Free 1040 ez They are propelled by a motor. Free 1040 ez They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t
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Free 1040 ez Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Free 1040 ez irs. Free 1040 ez gov/pub15a. Free 1040 ez What's New Social security and Medicare tax for 2014. Free 1040 ez  The social security tax rate is 6. Free 1040 ez 2% each for the employee and employer, unchanged from 2013. Free 1040 ez The social security wage base limit is $117,000. Free 1040 ez The Medicare tax rate is 1. Free 1040 ez 45% each for the employee and employer, unchanged from 2013. Free 1040 ez There is no wage base limit for Medicare tax. Free 1040 ez Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free 1040 ez Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Free 1040 ez Withholding allowance. Free 1040 ez  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free 1040 ez Same-sex marriage. Free 1040 ez  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free 1040 ez For more information, see Revenue Ruling 2013-17, 2013-38 I. Free 1040 ez R. Free 1040 ez B. Free 1040 ez 201, available at www. Free 1040 ez irs. Free 1040 ez gov/irb/2013-38_IRB/ar07. Free 1040 ez html. Free 1040 ez Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free 1040 ez Notice 2013-61, 2013-44 I. Free 1040 ez R. Free 1040 ez B. Free 1040 ez 432, is available at www. Free 1040 ez irs. Free 1040 ez gov/irb/2013-44_IRB/ar10. Free 1040 ez html. Free 1040 ez Reminders Additional Medicare Tax withholding. Free 1040 ez . Free 1040 ez  In addition to withholding Medicare tax at 1. Free 1040 ez 45%, you must withhold a 0. Free 1040 ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free 1040 ez You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free 1040 ez Additional Medicare Tax is only imposed on the employee. Free 1040 ez There is no employer share of Additional Medicare Tax. Free 1040 ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free 1040 ez For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free 1040 ez For more information on Additional Medicare Tax, visit IRS. Free 1040 ez gov and enter “Additional Medicare Tax” in the search box. Free 1040 ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free 1040 ez  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free 1040 ez Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free 1040 ez For more information, visit IRS. Free 1040 ez gov and enter “work opportunity tax credit” in the search box. Free 1040 ez COBRA premium assistance credit. Free 1040 ez  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free 1040 ez For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Free 1040 ez Federal tax deposits must be made by electronic funds transfer. Free 1040 ez  You must use electronic funds transfer to make all federal tax deposits. Free 1040 ez Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free 1040 ez If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free 1040 ez Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free 1040 ez EFTPS is a free service provided by the Department of Treasury. Free 1040 ez Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free 1040 ez For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Free 1040 ez To get more information about EFTPS or to enroll in EFTPS, visit www. Free 1040 ez eftps. Free 1040 ez gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free 1040 ez Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free 1040 ez You must receive written notice from the IRS to file Form 944. Free 1040 ez  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Free 1040 ez S. Free 1040 ez Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Free 1040 ez You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Free 1040 ez For more information on requesting to file Form 944, visit IRS. Free 1040 ez gov and enter “file employment taxes annually” in the search box. Free 1040 ez Employers can request to file Forms 941 instead of Form 944. Free 1040 ez  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Free 1040 ez You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Free 1040 ez For more information on requesting to file Form 944, visit IRS. Free 1040 ez gov and enter “file employment taxes annually” in the search box. Free 1040 ez Aggregate Form 941 filers. Free 1040 ez  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Free 1040 ez Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Free 1040 ez To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Free 1040 ez Aggregate Form 940 filers. Free 1040 ez  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free 1040 ez Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Free 1040 ez To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Free 1040 ez Electronic filing and payment. Free 1040 ez  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Free 1040 ez Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Free 1040 ez Spend less time and worry about taxes and more time running your business. Free 1040 ez Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free 1040 ez For e-file, visit www. Free 1040 ez irs. Free 1040 ez gov/efile for additional information. Free 1040 ez For EFTPS, visit www. Free 1040 ez eftps. Free 1040 ez gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Free 1040 ez Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Free 1040 ez  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Free 1040 ez Form W-4, Employee's Withholding Allowance Certificate. Free 1040 ez Form W-4P, Withholding Certificate for Pension or Annuity Payments. Free 1040 ez Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Free 1040 ez Form W-4V, Voluntary Withholding Request. Free 1040 ez For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Free 1040 ez The electronic system must ensure that the information received by the payer is the information sent by the payee. Free 1040 ez The system must document all occasions of user access that result in a submission. Free 1040 ez In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Free 1040 ez The electronic system must provide exactly the same information as the paper form. Free 1040 ez The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Free 1040 ez The electronic signature must be the final entry in the submission. Free 1040 ez Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Free 1040 ez The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Free 1040 ez For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Free 1040 ez The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Free 1040 ez You must also meet all recordkeeping requirements that apply to the paper forms. Free 1040 ez For more information, see: Regulations sections 31. Free 1040 ez 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Free 1040 ez You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Free 1040 ez irs. Free 1040 ez gov/pub/irs-irbs/irb99-04. Free 1040 ez pdf. Free 1040 ez Additional employment tax information. Free 1040 ez  Visit the IRS website at www. Free 1040 ez irs. Free 1040 ez gov/businesses and click on the Employment Taxes link under Businesses Topics. Free 1040 ez Telephone help. Free 1040 ez  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Free 1040 ez Help for people with disabilities. Free 1040 ez  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Free 1040 ez You may also use this number for assistance with unresolved tax problems. Free 1040 ez Furnishing Form W-2 to employees electronically. Free 1040 ez  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Free 1040 ez Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Free 1040 ez You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Free 1040 ez To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Free 1040 ez The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Free 1040 ez The employee must be informed of the scope and duration of the consent. Free 1040 ez The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Free 1040 ez The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Free 1040 ez The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Free 1040 ez The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Free 1040 ez The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Free 1040 ez The employer must notify the employee of any changes to the employer's contact information. Free 1040 ez You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Free 1040 ez For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Free 1040 ez 6051-1(j). Free 1040 ez Photographs of missing children. Free 1040 ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free 1040 ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free 1040 ez Introduction This publication supplements Publication 15 (Circular E). Free 1040 ez It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Free 1040 ez This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Free 1040 ez Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Free 1040 ez Ordering publications and forms. Free 1040 ez   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Free 1040 ez Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Free 1040 ez   We welcome your comments about this publication and your suggestions for future editions. Free 1040 ez    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Free 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 1040 ez   You can also send us comments from www. Free 1040 ez irs. Free 1040 ez gov/formspubs. Free 1040 ez Click on More Information and then click on Comment on Tax Forms and Publications. Free 1040 ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free 1040 ez Prev  Up  Next   Home   More Online Publications