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H&r Block Free State

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H&r Block Free State

H&r block free state 1. H&r block free state   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. H&r block free state 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. H&r block free state Reseller statement. H&r block free state Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. H&r block free state Deep-draft ocean-going vessels. H&r block free state Passenger vessels. H&r block free state Ocean-going barges. H&r block free state State or local governments. H&r block free state 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. H&r block free state Gasoline, including aviation gasoline and gasoline blendstocks. H&r block free state Diesel fuel, including dyed diesel fuel. H&r block free state Diesel-water fuel emulsion. H&r block free state Kerosene, including dyed kerosene and kerosene used in aviation. H&r block free state Other Fuels (including alternative fuels). H&r block free state Compressed natural gas (CNG). H&r block free state Fuels used in commercial transportation on inland waterways. H&r block free state Any liquid used in a fractional ownership program aircraft as fuel. H&r block free state The following terms are used throughout the discussion of fuel taxes. H&r block free state Other terms are defined in the discussion of the specific fuels to which they pertain. H&r block free state Agri-biodiesel. H&r block free state   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. H&r block free state Approved terminal or refinery. H&r block free state   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. H&r block free state Biodiesel. H&r block free state   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. H&r block free state Blended taxable fuel. H&r block free state   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. H&r block free state 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. H&r block free state Blender. H&r block free state   This is the person that produces blended taxable fuel. H&r block free state Bulk transfer. H&r block free state   This is the transfer of taxable fuel by pipeline or vessel. H&r block free state Bulk transfer/terminal system. H&r block free state   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. H&r block free state 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. H&r block free state Cellulosic biofuel. H&r block free state   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. H&r block free state Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). H&r block free state 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. H&r block free state Also see Second generation biofuel below. H&r block free state Diesel-water fuel emulsion. H&r block free state   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. H&r block free state 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. H&r block free state Dry lease aircraft exchange. H&r block free state   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. H&r block free state Enterer. H&r block free state   This is the importer of record (under customs law) for the taxable fuel. H&r block free state 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. H&r block free state If there is no importer of record, the owner at the time of entry into the United States is the enterer. H&r block free state Entry. H&r block free state   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. H&r block free state This does not apply to fuel brought into Puerto Rico (which is part of the U. H&r block free state S. H&r block free state customs territory), but does apply to fuel brought into the United States from Puerto Rico. H&r block free state Fractional ownership aircraft program and fractional program aircraft. H&r block free state   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. H&r block free state Measurement of taxable fuel. H&r block free state   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. H&r block free state Other fuels. H&r block free state   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. H&r block free state Pipeline operator. H&r block free state   This is the person that operates a pipeline within the bulk transfer/terminal system. H&r block free state Position holder. H&r block free state   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. H&r block free state 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. H&r block free state A terminal operator that owns taxable fuel in its terminal is a position holder. H&r block free state Rack. H&r block free state   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. H&r block free state Refiner. H&r block free state   This is any person that owns, operates, or otherwise controls a refinery. H&r block free state Refinery. H&r block free state   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. H&r block free state However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. H&r block free state For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. H&r block free state Registrant. H&r block free state   This is a taxable fuel registrant (see Registration Requirements, later). H&r block free state Removal. H&r block free state   This is any physical transfer of taxable fuel. H&r block free state It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. H&r block free state However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. H&r block free state Renewable diesel. H&r block free state   See Renewable Diesel Credits in chapter 2. H&r block free state Sale. H&r block free state   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. H&r block free state 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. H&r block free state Second generation biofuel. H&r block free state   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. H&r block free state S. H&r block free state C. H&r block free state 7545). H&r block free state It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. H&r block free state It is not alcohol of less than 150 proof (disregard any added denaturants). H&r block free state See Form 6478 for more information. H&r block free state State. H&r block free state   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. H&r block free state An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. H&r block free state Taxable fuel. H&r block free state   This means gasoline, diesel fuel, and kerosene. H&r block free state Terminal. H&r block free state   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. H&r block free state 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. H&r block free state 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. H&r block free state Terminal operator. H&r block free state   This is any person that owns, operates, or otherwise controls a terminal. H&r block free state Throughputter. H&r block free state   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). H&r block free state Vessel operator. H&r block free state   This is the person that operates a vessel within the bulk transfer/terminal system. H&r block free state However, vessel does not include a deep draft ocean-going vessel. H&r block free state Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. H&r block free state A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. H&r block free state For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. H&r block free state The returns are due the last day of the month following the month in which the transaction occurs. H&r block free state Generally, these returns can be filed on paper or electronically. H&r block free state For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. H&r block free state Publication 3536 is only available on the IRS website. H&r block free state Form 720-TO. H&r block free state   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. H&r block free state Each terminal operator must file a separate form for each approved terminal. H&r block free state Form 720-CS. H&r block free state   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. H&r block free state Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. H&r block free state See Form 637 for other persons who must register and for more information about registration. H&r block free state Persons that are required to be registered. H&r block free state   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. H&r block free state Persons that may register. H&r block free state   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. H&r block free state Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. H&r block free state However, they must be registered to file claims for certain sales and uses of fuel. H&r block free state See Form 637 for more information. H&r block free state Taxable fuel registrant. H&r block free state   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. H&r block free state The term registrant as used in the discussions of these fuels means a taxable fuel registrant. H&r block free state Additional information. H&r block free state   See the Form 637 instructions for the information you must submit when you apply for registration. H&r block free state Failure to register. H&r block free state   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. H&r block free state Gasoline and Aviation Gasoline Gasoline. H&r block free state   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. H&r block free state 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. H&r block free state Gasoline also includes gasoline blendstocks, discussed later. H&r block free state Aviation gasoline. H&r block free state   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. H&r block free state Taxable Events The tax on gasoline is $. H&r block free state 184 per gallon. H&r block free state The tax on aviation gasoline is $. H&r block free state 194 per gallon. H&r block free state When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. H&r block free state 141 per gallon. H&r block free state See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. H&r block free state Tax is imposed on the removal, entry, or sale of gasoline. H&r block free state Each of these events is discussed later. H&r block free state Also, see the special rules that apply to gasoline blendstocks, later. H&r block free state If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. H&r block free state See Refunds of Second Tax in chapter 2. H&r block free state Removal from terminal. H&r block free state   All removals of gasoline at a terminal rack are taxable. H&r block free state The position holder for that gasoline is liable for the tax. H&r block free state Two-party exchanges. H&r block free state   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. H&r block free state 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. H&r block free state 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. H&r block free state The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. H&r block free state 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. H&r block free state The transaction is subject to a written contract. H&r block free state Terminal operator's liability. H&r block free state   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. H&r block free state   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. H&r block free state The terminal operator is a registrant. H&r block free state The terminal operator has an unexpired notification certificate (discussed later) from the position holder. H&r block free state The terminal operator has no reason to believe any information on the certificate is false. H&r block free state Removal from refinery. H&r block free state   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. H&r block free state 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. H&r block free state It is made at the refinery rack. H&r block free state The refiner is liable for the tax. H&r block free state Exception. H&r block free state   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. H&r block free state The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. H&r block free state The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. H&r block free state The removal from the refinery is by railcar. H&r block free state The same person operates the refinery and the facility at which the gasoline is received. H&r block free state Entry into the United States. H&r block free state   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. H&r block free state It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. H&r block free state It is not made by bulk transfer. H&r block free state The enterer is liable for the tax. H&r block free state Importer of record's liability. H&r block free state   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. H&r block free state   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. H&r block free state The importer of record has an unexpired notification certificate (discussed later) from the enterer. H&r block free state The importer of record has no reason to believe any information in the certificate is false. H&r block free state Customs bond. H&r block free state   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. H&r block free state Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. H&r block free state   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. H&r block free state The position holder is liable for the tax. H&r block free state The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. H&r block free state However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. H&r block free state Bulk transfers not received at approved terminal or refinery. H&r block free state   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. H&r block free state No tax was previously imposed (as discussed earlier) on any of the following events. H&r block free state The removal from the refinery. H&r block free state The entry into the United States. H&r block free state The removal from a terminal by an unregistered position holder. H&r block free state Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). H&r block free state   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. H&r block free state However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. H&r block free state The owner is a registrant. H&r block free state The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. H&r block free state The owner has no reason to believe any information on the certificate is false. H&r block free state The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. H&r block free state The operator is jointly and severally liable if the owner does not meet these conditions. H&r block free state Sales to unregistered person. H&r block free state   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. H&r block free state   The seller is liable for the tax. H&r block free state However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. H&r block free state   The seller is a registrant. H&r block free state The seller has an unexpired notification certificate (discussed later) from the buyer. H&r block free state The seller has no reason to believe any information on the certificate is false. H&r block free state The buyer of the gasoline is liable for the tax if the seller meets these conditions. H&r block free state The buyer is jointly and severally liable if the seller does not meet these conditions. H&r block free state Exception. H&r block free state   The tax does not apply to a sale if all of the following apply. H&r block free state The buyer's principal place of business is not in the United States. H&r block free state The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. H&r block free state The seller is a registrant and the exporter of record. H&r block free state The fuel was exported. H&r block free state Removal or sale of blended gasoline. H&r block free state   The removal or sale of blended gasoline by the blender is taxable. H&r block free state See Blended taxable fuel under Definitions, earlier. H&r block free state   The blender is liable for the tax. H&r block free state The tax is figured on the number of gallons not previously subject to the tax on gasoline. H&r block free state   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. H&r block free state See Form 720 to report this tax. H&r block free state You also must be registered with the IRS as a blender. H&r block free state See Form 637. H&r block free state   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. H&r block free state Notification certificate. H&r block free state   The notification certificate is used to notify a person of the registration status of the registrant. H&r block free state A copy of the registrant's letter of registration cannot be used as a notification certificate. H&r block free state A model notification certificate is shown in the Appendix as Model Certificate C. H&r block free state A notification certificate must contain all information necessary to complete the model. H&r block free state   The certificate may be included as part of any business records normally used for a sale. H&r block free state 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. H&r block free state The registrant must provide a new certificate if any information on a certificate has changed. H&r block free state Additional persons liable. H&r block free state   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. H&r block free state Gasoline Blendstocks Gasoline blendstocks may be subject to $. H&r block free state 001 per gallon LUST tax as discussed below. H&r block free state Gasoline includes gasoline blendstocks. H&r block free state The previous discussions apply to these blendstocks. H&r block free state However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. H&r block free state 001 per gallon or are not subject to the excise tax. H&r block free state Blendstocks. H&r block free state   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. H&r block free state   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. H&r block free state Not used to produce finished gasoline. H&r block free state   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. H&r block free state Removals and entries not connected to sale. H&r block free state   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. H&r block free state Removals and entries connected to sale. H&r block free state   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. H&r block free state The person has an unexpired certificate (discussed later) from the buyer. H&r block free state The person has no reason to believe any information in the certificate is false. H&r block free state Sales after removal or entry. H&r block free state   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. H&r block free state The seller is liable for the tax. H&r block free state However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. H&r block free state The seller has an unexpired certificate (discussed next) from the buyer. H&r block free state The seller has no reason to believe any information in the certificate is false. H&r block free state Certificate of buyer. H&r block free state   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. H&r block free state The certificate may be included as part of any business records normally used for a sale. H&r block free state A model certificate is shown in the Appendix as Model Certificate D. H&r block free state The certificate must contain all information necessary to complete the model. H&r block free state   A certificate expires on the earliest of the following dates. H&r block free state The date 1 year after the effective date (not earlier than the date signed) of the certificate. H&r block free state The date a new certificate is provided to the seller. H&r block free state The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. H&r block free state The buyer must provide a new certificate if any information on a certificate has changed. H&r block free state   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. H&r block free state Received at approved terminal or refinery. H&r block free state   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. H&r block free state The person is a registrant. H&r block free state The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. H&r block free state The person has no reason to believe any information on the certificate is false. H&r block free state Bulk transfers to registered industrial user. H&r block free state   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. H&r block free state 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. H&r block free state Credits or Refunds. H&r block free state   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. H&r block free state For more information, see chapter 2. H&r block free state Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). H&r block free state 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. H&r block free state 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. H&r block free state 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. H&r block free state A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. H&r block free state 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. H&r block free state Diesel fuel does not include gasoline, kerosene, excluded liquid, No. H&r block free state 5 and No. H&r block free state 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. H&r block free state An excluded liquid is either of the following. H&r block free state A liquid that contains less than 4% normal paraffins. H&r block free state A liquid with all the following properties. H&r block free state Distillation range of 125 degrees Fahrenheit or less. H&r block free state Sulfur content of 10 ppm or less. H&r block free state Minimum color of +27 Saybolt. H&r block free state Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. H&r block free state Kerosene. H&r block free state   This means any of the following liquids. H&r block free state One of the two grades of kerosene (No. H&r block free state 1-K and No. H&r block free state 2-K) covered by ASTM specification D3699. H&r block free state 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). H&r block free state See Kerosene for Use in Aviation, later. H&r block free state   However, kerosene does not include excluded liquid, discussed earlier. H&r block free state   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. H&r block free state Diesel-powered highway vehicle. H&r block free state   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. H&r block free state Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. H&r block free state For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. H&r block free state 2) in chapter 2. H&r block free state Diesel-powered train. H&r block free state   This is any diesel-powered equipment or machinery that rides on rails. H&r block free state The term includes a locomotive, work train, switching engine, and track maintenance machine. H&r block free state Taxable Events The tax on diesel fuel and kerosene is $. H&r block free state 244 per gallon. H&r block free state It is imposed on the removal, entry, or sale of diesel fuel and kerosene. H&r block free state Each of these events is discussed later. H&r block free state Only the $. H&r block free state 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. H&r block free state 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. H&r block free state See Refunds of Second Tax in chapter 2. H&r block free state Use in certain intercity and local buses. H&r block free state   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. H&r block free state A claim for $. H&r block free state 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. H&r block free state An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. H&r block free state The bus must be engaged in one of the following activities. H&r block free state Scheduled transportation along regular routes regardless of the size of the bus. H&r block free state Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). H&r block free state 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. H&r block free state Removal from terminal. H&r block free state   All removals of diesel fuel and kerosene at a terminal rack are taxable. H&r block free state The position holder for that fuel is liable for the tax. H&r block free state Two-party exchanges. H&r block free state   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. H&r block free state 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. H&r block free state 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. H&r block free state The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. H&r block free state 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. H&r block free state The transaction is subject to a written contract. H&r block free state Terminal operator's liability. H&r block free state   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). H&r block free state   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. H&r block free state 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. H&r block free state The terminal operator is a registrant. H&r block free state The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. H&r block free state The terminal operator has no reason to believe any information on the certificate is false. H&r block free state Removal from refinery. H&r block free state   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. H&r block free state 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. H&r block free state It is made at the refinery rack. H&r block free state The refiner is liable for the tax. H&r block free state Exception. H&r block free state   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. H&r block free state The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. H&r block free state The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. H&r block free state 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. H&r block free state Entry into the United States. H&r block free state   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. H&r block free state It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. H&r block free state It is not made by bulk transfer. H&r block free state The enterer is liable for the tax. H&r block free state Importer of record's liability. H&r block free state   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. H&r block free state   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. H&r block free state The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. H&r block free state The importer of record has no reason to believe any information in the certificate is false. H&r block free state Customs bond. H&r block free state   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. H&r block free state Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. H&r block free state   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. H&r block free state The position holder is liable for the tax. H&r block free state The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. H&r block free state However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. H&r block free state Bulk transfers not received at approved terminal or refinery. H&r block free state   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. H&r block free state No tax was previously imposed (as discussed earlier) on any of the following events. H&r block free state The removal from the refinery. H&r block free state The entry into the United States. H&r block free state The removal from a terminal by an unregistered position holder. H&r block free state 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). H&r block free state   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. H&r block free state However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. H&r block free state The owner is a registrant. H&r block free state 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. H&r block free state The owner has no reason to believe any information on the certificate is false. H&r block free state The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. H&r block free state The operator is jointly and severally liable if the owner does not meet these conditions. H&r block free state Sales to unregistered person. H&r block free state   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. H&r block free state   The seller is liable for the tax. H&r block free state However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. H&r block free state The seller is a registrant. H&r block free state The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. H&r block free state The seller has no reason to believe any information on the certificate is false. H&r block free state The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. H&r block free state The buyer is jointly and severally liable if the seller does not meet these conditions. H&r block free state Exception. H&r block free state   The tax does not apply to a sale if all of the following apply. H&r block free state The buyer's principal place of business is not in the United States. H&r block free state The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. H&r block free state The seller is a registrant and the exporter of record. H&r block free state The fuel was exported. H&r block free state Removal or sale of blended diesel fuel or kerosene. H&r block free state   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. H&r block free state Blended taxable fuel produced using biodiesel is subject to the tax. H&r block free state See Blended taxable fuel under Definitions, earlier. H&r block free state   The blender is liable for the tax. H&r block free state The tax is figured on the number of gallons not previously subject to the tax. H&r block free state   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. H&r block free state Generally, the biodiesel mixture must be diesel fuel (defined earlier). H&r block free state See Form 720 to report this tax. H&r block free state You also must be registered by the IRS as a blender. H&r block free state See Form 637 for more information. H&r block free state   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. H&r block free state Additional persons liable. H&r block free state   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. H&r block free state Credits or Refunds. H&r block free state   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. H&r block free state For more information, see chapter 2. H&r block free state Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. H&r block free state 001 per gallon LUST tax as discussed below, unless the fuel is for export. H&r block free state 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. H&r block free state The person otherwise liable for tax (for example, the position holder) is a registrant. H&r block free state In the case of a removal from a terminal, the terminal is an approved terminal. H&r block free state The diesel fuel or kerosene satisfies the dyeing requirements (described next). H&r block free state Dyeing requirements. H&r block free state   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. H&r block free state It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. H&r block free state 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. H&r block free state Is indelibly dyed by mechanical injection. H&r block free state See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. H&r block free state Notice required. H&r block free state   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. H&r block free state   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. H&r block free state   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). H&r block free state That seller is subject to the penalty described next. H&r block free state Penalty. H&r block free state   A penalty is imposed on a person if any of the following situations apply. H&r block free state 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. H&r block free state 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. H&r block free state The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. H&r block free state 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. H&r block free state   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. H&r block free state After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. H&r block free state   This penalty is in addition to any tax imposed on the fuel. H&r block free state   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. H&r block free state   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. H&r block free state   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. H&r block free state However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. H&r block free state 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. H&r block free state Exception to penalty. H&r block free state   The penalty under item (3) will not apply in any of the following situations. H&r block free state Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. H&r block free state 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. H&r block free state The alteration or attempted alteration occurs in an exempt area of Alaska. H&r block free state See Removal for sale or use in Alaska, later. H&r block free state 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. H&r block free state Alaska and Feedstocks Tax of $. H&r block free state 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). H&r block free state Undyed kerosene used for feedstock purposes. H&r block free state Removal for sale or use in Alaska. H&r block free state   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. H&r block free state The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. H&r block free state 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. H&r block free state In the case of a removal from a terminal, the terminal is an approved terminal. H&r block free state 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. H&r block free state   If all three of the requirements above are not met, then tax is imposed at $. H&r block free state 244 per gallon. H&r block free state   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. H&r block free state Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. H&r block free state Later sales. H&r block free state   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. H&r block free state The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. H&r block free state However, the sale is not taxable (other than the LUST tax at $. H&r block free state 001 per gallon) if all the following requirements are met. H&r block free state The fuel is sold in Alaska for certain nontaxable uses. H&r block free state The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. H&r block free state The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. H&r block free state Feedstock purposes. H&r block free state   The $. H&r block free state 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. H&r block free state The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. H&r block free state In the case of a removal from a terminal, the terminal is an approved terminal. H&r block free state 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. H&r block free state   If all of the requirements above are not met, then tax is imposed at $. H&r block free state 244 per gallon. H&r block free state   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. H&r block free state For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. H&r block free state A feedstock user is a person that uses kerosene for a feedstock purpose. H&r block free state A registered feedstock user is a person that has been registered by the IRS as a feedstock user. H&r block free state See Registration Requirements, earlier. H&r block free state Later sales. H&r block free state   The excise tax ($. H&r block free state 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. H&r block free state The tax is imposed at the time of the later sale and that seller is liable for the tax. H&r block free state Certificate. H&r block free state   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. H&r block free state The certificate may be included as part of any business records normally used for a sale. H&r block free state A model certificate is shown in the Appendix as Model Certificate G. H&r block free state Your certificate must contain all information necessary to complete the model. H&r block free state   A certificate expires on the earliest of the following dates. H&r block free state The date 1 year after the effective date (not earlier than the date signed) of the certificate. H&r block free state The date the seller is provided a new certificate or notice that the current certificate is invalid. H&r block free state The date the seller is notified the buyer's registration has been revoked or suspended. H&r block free state   The buyer must provide a new certificate if any information on a certificate has changed. H&r block free state 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. H&r block free state Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. H&r block free state Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. H&r block free state Any liquid other than gasoline, diesel fuel, or kerosene. H&r block free state Generally, this back-up tax is imposed at a rate of $. H&r block free state 244 per gallon. H&r block free state Liability for tax. H&r block free state   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. H&r block free state 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. H&r block free state Exemptions from the back-up tax. H&r block free state   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. H&r block free state   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. H&r block free state 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. H&r block free state A reduced tax rate of $. H&r block free state 198 per gallon is imposed on a diesel-water fuel emulsion. H&r block free state 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. H&r block free state 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 $. H&r block free state 244 per gallon. H&r block free state Credits or refunds. H&r block free state   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. H&r block free state Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. H&r block free state 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). H&r block free state For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. H&r block free state 219. H&r block free state The rate of $. H&r block free state 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. H&r block free state The airport terminal does not need to be a secured airport terminal for this rate to apply. H&r block free state 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. H&r block free state For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. H&r block free state 044 per gallon. H&r block free state For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. H&r block free state 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. H&r block free state See Terminal located within a secured area of an airport, later. H&r block free state In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. H&r block free state 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 $. H&r block free state 001. H&r block free state There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. H&r block free state 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. H&r block free state See Terminal located within a secured area of an airport, later. H&r block free state In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. H&r block free state The position holder is liable for the $. H&r block free state 001 per gallon tax. H&r block free state For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. H&r block free state 141 per gallon applies. H&r block free state Certain refueler trucks, tankers, and tank wagons treated as terminals. H&r block free state   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. H&r block free state Such terminal is located within an area of an airport. H&r block free state 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. H&r block free state 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. H&r block free state 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. H&r block free state Information reporting will be required by terminal operators regarding this provision. H&r block free state 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. H&r block free state Terminal located within a secured area of an airport. H&r block free state   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. H&r block free state 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. H&r block free state 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 $. H&r block free state 044 per gallon. H&r block free state 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). H&r block free state For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. H&r block free state For the aircraft operator to be liable for the tax $. H&r block free state 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. H&r block free state Commercial aviation. H&r block free state   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. H&r block free state However, commercial aviation does not include any of the following uses. H&r block free state Any use exclusively for the purpose of skydiving. H&r block free state Certain air transportation by seaplane. H&r block free state See Seaplanes under Transportation of Persons by Air in chapter 4. H&r block free state Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. H&r block free state For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. H&r block free state 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. H&r block free state For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. H&r block free state Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. H&r block free state See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. H&r block free state 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 $. H&r block free state 141 per gallon. H&r block free state The fractional ownership program manager is liable for the tax. H&r block free state The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. H&r block free state If the surtax is imposed, the following air transportation taxes do not apply. H&r block free state Transportation of persons by air. H&r block free state Transportation of property by air. H&r block free state Use of international air travel facilities. H&r block free state These taxes are described under Air Transportation Taxes, later. H&r block free state 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. H&r block free state 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. H&r block free state Fractional program aircraft. H&r block free state   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. H&r block free state S. H&r block free state   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. H&r block free state In such situations, the flight is not commercial aviation. H&r block free state Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. H&r block free state Fractional owner. H&r block free state   Any person owning any interest (including the entire interest) in a fractional program aircraft. H&r block free state Dry lease aircraft exchange. H&r block free state   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. H&r block free state Special rule relating to deadhead service. H&r block free state   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. H&r block free state More information. H&r block free state   See section 4043 for more information on the surtax. H&r block free state 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. H&r block free state Certificate. H&r block free state   The certificate may be included as part of any business records normally used for a sale. H&r block free state See Model Certificate K in the Appendix. H&r block free state   A certificate expires on the earliest of the following dates. H&r block free state The date 1 year after the effective date (not earlier than the date signed) of the certificate. H&r block free state The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. H&r block free state The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. H&r block free state   The buyer must provide a new certificate if any information on a certificate has changed. H&r block free state   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. H&r block free state Exempt use. H&r block free state   The rate on kerosene for use in aviation is $. H&r block free state 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. H&r block free state An exempt use includes kerosene for the exclusive use of a state or local government. H&r block free state There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. H&r block free state Flash title transaction. H&r block free state   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. H&r block free state 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. H&r block free state 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. H&r block free state Reseller statement. H&r block free state   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. H&r block free state Credits or Refunds. H&r block free state   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). H&r block free state A claim may be made by a registered ultimate vendor for certain sales. H&r block free state For more information, see chapter 2. H&r block free state Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. H&r block free state Other Fuels include alternative fuels. H&r block free state 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. H&r block free state Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. H&r block free state Qualified methanol and ethanol fuels. H&r block free state   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. H&r block free state The tax rates are listed in the Instructions for Form 720. H&r block free state Partially exempt methanol and ethanol fuels. H&r block free state   A reduced tax rate applies to these fuels. H&r block free state Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. H&r block free state The tax rates are listed in the Instructions for Form 720. H&r block free state Motor vehicles. H&r block free state   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. H&r block free state They are propelled by a motor. H&r block free state 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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Japan 2011 Earthquake/Tsunami – U.S. Government Information


In the United States

Environmental Monitoring

The EPA has its radiation air monitoring (RadNet) data, frequently asked questions, and other resources on http://www.epa.gov/japan2011/. Here you can:

Food Safety

The U.S. Food and Drug Administration (FDA) has deemed that based on current information, there is no risk to the U.S. food supply.

In response to the ongoing situation in Japan, the EPA has taken steps to increase the level of nationwide monitoring of milk, precipitation, drinking water, and other potential exposure routes.

  • EPA conducts radiological monitoring of milk under its RADNET program
  • The U.S. Food and Drug Administration has jurisdiction over the safety, labeling and identity of milk and milk products in interstate commerce.
  • States have jurisdiction over those facilities located within their territory.

Results from a screening sample taken March 25 from Spokane, WA detected 0.8 pCi/L of iodine-131, which is more than 5,000 times lower than the Derived Intervention Level set by the U.S. Food and Drug Administration.

  • These types of findings are to be expected in the coming days and are far below levels of public health concern, including for infants and children.
  • Iodine-131 has a very short half-life of approximately eight days, and the level detected in milk and milk products is therefore expected to drop relatively quickly.

Radiation is all around us in our daily lives, and these findings are a miniscule amount compared to what people experience every day. For example, people are exposed to low levels of radiation on round trip cross country flights, watching television, and even from construction materials.

  • The U.S. Food and Drug Administration has jurisdiction over 80 percent of the food supply, including seafood, dairy, and produce. The U.S. Department of Agriculture regulates meat, poultry, and processed egg products, while FDA regulates all other food products.
  • The U.S. Department of Agriculture has stated that Japan has not exported any beef products to the United States for nearly a year.
  • The U.S. Department of Agriculture has stated that Japan is not currently eligible to export any poultry or processed egg products to the U.S.
  • The U.S. Food and Drug Administration and Customs and Border Protection carefully screen all food products for unsafe substances, including radiological material at Ports of Entry.
  • Learn more about keeping food safe during an emergency.

Potassium Iodide (KI)

The Centers for Disease Control (CDC) does not recommend that people in the United States take potassium iodide supplements (also called KI) in response to the damaged nuclear reactors in Japan.

  • Only take KI on the advice of emergency management officials, public health officials, or your doctor.
  • There are health risks associated with taking KI.

Food, Mail, Ships, and Cargo from Japan

The U.S. Customs and Border Protection (CBP) is monitoring developments in Japan carefully and uses several types of radiation detection equipment in air and sea ports, mail facilities, and elsewhere to ensure safety.

  • CBP and the U.S. Food and Drug Administration carefully screen all food products for unsafe substances, including radiological material, at Ports of Entry.
  • All inbound travelers, baggage, and cargo are screened for radiological materials.
  • CBP employs radiation monitors at international mail facilities.

American Citizens in Japan

American Embassy in Japan

All U.S. citizens in Japan should continue to carefully monitor the situation and follow the guidance of the U.S. and Japanese governments.

Authorized Departures

The U.S. government has authorized the voluntary departure from Japan of eligible family members of U.S. government personnel assigned to the U.S. Embassy in Tokyo, the U.S. Consulate in Nagoya, the Foreign Service Institute Field School in Yokohama, and U.S. Forces Japan.

Evacuations

Travel to and from Japan

Disaster Preparedness

The tragic events in Japan remind us that disasters can strike at any time. The best way to make sure your family is taken care of when disaster strikes is to be prepared.

Additional Information

  • Earthquake in Japan – See facts from the U.S. Geological Survey about the 9.0 earthquake.
  • Earthquake Preparedness and Response – The U.S. Centers for Disease Control and Prevention provides helpful tips on how to prepare for an earthquake and what to do during a quake.
  • Earthquakes, Flooding, and Radiation – The National Institutes of Health provides information and resources about natural disasters and their effects.
  • Tsunami Health Effects – The U.S. Centers for Disease Control and Prevention describes the immediate, secondary, and long-term health effects of a tsunami.
  • Tsunami Preparedness – The Federal Emergency Management Agency explains what a tsunami is and provides guidance on what to do during a tsunami watch or warning.
  • Radiation – Read about the assistance and expertise that the U.S. Department of Energy is providing to Japanese response and recovery efforts.

The H&r Block Free State

H&r block free state 13. H&r block free state   Base de Bienes Table of Contents Introduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos Introduction Este capítulo explica cómo calcular la base de bienes. H&r block free state Se divide en las siguientes secciones: Base de costo. H&r block free state Base ajustada. H&r block free state Base distinta al costo. H&r block free state Su base es la cantidad de inversión en bienes para propósitos no sujetos a impuestos. H&r block free state Use la base para calcular las pérdidas o ganancias provenientes de la venta, intercambio u otra enajenación de bienes. H&r block free state Además, use la base para calcular las deducciones por depreciación, amortización, agotamiento y pérdidas fortuitas. H&r block free state Si usa bienes para propósitos tanto comerciales como de inversión y personales, tiene que distribuir la base de acuerdo con el uso. H&r block free state Sólo se puede depreciar la base asignada al uso comercial o de inversión de los bienes. H&r block free state Su base original de los bienes se ajusta (aumenta o disminuye) según ciertos hechos. H&r block free state Por ejemplo, si realiza mejoras a los bienes, aumente la base. H&r block free state Si hace deducciones por depreciación o pérdidas fortuitas, o reclama ciertos créditos, reduzca la base. H&r block free state Mantenga documentación precisa de todos los artículos que afecten la base de sus bienes. H&r block free state Para más información sobre cómo mantener dicha documentación, consulte el capítulo 1 . H&r block free state Useful Items - You may want to see: Publicación 15-B Employer's Tax Guide to Fringe Benefits (Guía tributaria sobre beneficios marginales para empleadores), en inglés 525 Taxable and Nontaxable Income (Ingresos sujetos a impuestos y no sujetos a impuestos), en inglés 535 Business Expenses (Gastos de negocio), en inglés 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés 551 Basis of Assets (Base de activos), en inglés 946 How To Depreciate Property (Cómo depreciar los bienes), en inglés Base de Costo La base de los bienes comprados normalmente es el costo de dichos bienes. H&r block free state El costo es la cantidad que usted paga en efectivo, obligaciones de deuda, otros bienes o servicios. H&r block free state Éste también puede incluir cantidades que paga por los siguientes artículos: Impuesto sobre ventas, Flete, Instalación y pruebas, Impuestos sobre artículos de uso y consumo, Honorarios legales y contables (cuando se tienen que capitalizar), Timbres de recaudación de impuestos, Costos de registro e Impuestos sobre bienes raíces (si usted los asume por el vendedor). H&r block free state Además, la base de activos de bienes raíces y de negocios puede incluir otros artículos. H&r block free state Préstamos con intereses bajos o sin intereses. H&r block free state    Si compra bienes con un plan de pago a plazos con bajos intereses o sin intereses, la base de los bienes es el precio de compra establecido menos las cantidades consideradas intereses no establecidos. H&r block free state Por lo general, se tienen intereses no establecidos si la tasa de interés es menor que la tasa federal correspondiente. H&r block free state   Para obtener más información, consulte Unstated Interest and Original Issue Discount (OID) (Intereses no establecidos y descuento de la emisión original (OID, por sus siglas en inglés)) en la Publicación 537, en inglés. H&r block free state Bienes Raíces Los bienes raíces, conocidos también como bienes inmuebles, consisten en tierra y, normalmente, todo lo que esté construido sobre esta tierra, lo que crezca en ella y todo lo instalado en ésta. H&r block free state Si compra bienes raíces, algunos honorarios y otros gastos que usted pague son parte de la base de costo de los bienes. H&r block free state Compra por suma global. H&r block free state   Si compra edificios junto con la tierra por una suma global, asigne la base del costo entre la tierra y los edificios. H&r block free state Asigne el costo según los valores justos de mercado (FMV, por sus siglas en inglés) respectivos de la tierra y los edificios al momento de la compra. H&r block free state Calcule la base de cada uno de los activos multiplicando la suma global por una fracción. H&r block free state El numerador es el valor justo de mercado de dicho activo y el denominador es el valor justo de mercado de los bienes en su totalidad al momento de la compra. H&r block free state    Si no está seguro del valor justo de mercado de la tierra y los edificios, puede asignar la base de dichos bienes conforme a sus valores tasados para propósitos del impuesto sobre bienes raíces. H&r block free state Valor justo de mercado (FMV). H&r block free state   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual los bienes cambian de propietario entre un comprador y un vendedor, cuando ninguno tiene la obligación de comprar o vender y cuando ambos tienen conocimiento razonable de todo hecho necesario. H&r block free state Las ventas de bienes similares alrededor de la misma fecha pueden ser útiles para calcular el valor justo de mercado de los bienes. H&r block free state Asunción de hipoteca. H&r block free state   Si compra bienes y asume una hipoteca existente sobre los bienes (o si compra bienes sujetos a hipoteca), su base incluye la cantidad que paga por los bienes más la cantidad que se tiene que pagar sobre la hipoteca. H&r block free state Cargos de liquidación. H&r block free state   Su base incluye los cargos de liquidación y los costos de cierre que pagó por comprar los bienes. H&r block free state Un cargo por comprar bienes es un costo que se tiene que pagar aun si compra los bienes en efectivo. H&r block free state No incluya en su base cargos ni costos por obtener un préstamo sobre los bienes. H&r block free state   Los siguientes son algunos de los cargos por liquidación o costos de cierre que puede incluir en la base de los bienes: Cargos por investigación del título de propiedad. H&r block free state Cargos por conexión de servicios públicos. H&r block free state Cargos por trámites legales (incluyendo cargos por la búsqueda del título y la preparación del contrato de compraventa y la escritura). H&r block free state Costos de registro. H&r block free state Cargos por estudios topográficos. H&r block free state Impuestos de traspaso. H&r block free state Seguro de título de la propiedad. H&r block free state Cantidades que adeuda el vendedor y que usted acuerda pagar, como impuestos o intereses atrasados, costos de registro y cargos hipotecarios, cargos por mejoras o reparaciones y comisiones por ventas. H&r block free state   Los costos de liquidación no incluyen cantidades puestas en depósito para el pago futuro de gastos como impuestos y seguro. H&r block free state   Los siguientes son algunos de los cargos por liquidación y costos de cierre que no puede incluir en la base de los bienes: Primas de un seguro contra hechos fortuitos. H&r block free state Alquiler por ocupación de la propiedad antes del cierre. H&r block free state Cargos por servicios públicos u otros servicios relacionados con la ocupación de la propiedad antes del cierre. H&r block free state Cargos relacionados con la obtención de un préstamo, tales como puntos (puntos de descuento, costos originarios del préstamo), primas de seguro hipotecario, cargos por asunción del préstamo, costo de un informe de crédito y cargos por una tasación que sea requisito del prestamista. H&r block free state Cargos por refinanciamiento de una hipoteca. H&r block free state Impuestos sobre bienes raíces. H&r block free state   Si paga los impuestos sobre bienes raíces que el vendedor adeudaba sobre los bienes raíces que usted compró y el vendedor no se los reembolsa, considere estos impuestos como parte de su base. H&r block free state No puede deducirlos como gasto. H&r block free state    Si le reembolsa al vendedor los impuestos que éste pagó por usted, normalmente puede deducir la cantidad como gasto en el año de la compra. H&r block free state No incluya esta cantidad en la base de bienes. H&r block free state Si no se los reembolsa al vendedor, tiene que restar esos impuestos de su base. H&r block free state Puntos. H&r block free state   Si paga puntos para obtener un préstamo (incluyendo una hipoteca, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda), no sume los puntos a la base de los bienes correspondientes. H&r block free state Normalmente, los puntos se deducen a lo largo del plazo del préstamo. H&r block free state Para más información sobre cómo deducir puntos, consulte el capítulo 23 . H&r block free state Puntos de hipoteca de vivienda. H&r block free state   Le pueden corresponder reglas especiales sobre los puntos que usted y el vendedor paguen cuando usted obtenga una hipoteca para comprar su vivienda principal. H&r block free state Si se cumplen ciertos requisitos, puede deducir los puntos en su totalidad para el año en que se pagaron. H&r block free state Reduzca la base de su vivienda por los puntos que pagó el vendedor. H&r block free state Base Ajustada Antes de calcular las pérdidas o ganancias de una venta, intercambio u otra enajenación de bienes o de calcular la depreciación, agotamiento o amortización permisibles, por regla general, tiene que realizar ciertos ajustes (aumentos o disminuciones) a la base del costo o base distinta al costo (explicadas más adelante) de los bienes. H&r block free state El resultado de estos ajustes a la base es la base ajustada. H&r block free state Aumentos a la Base Aumente la base de los bienes por todos los artículos correctamente sumados a una cuenta de capital. H&r block free state Ejemplos de artículos que aumentan la base se encuentran en la Tabla 13-1. H&r block free state Algunos de estos artículos se explican a continuación. H&r block free state Mejoras. H&r block free state   Sume a su base de los bienes el costo de las mejoras que tengan vida útil de más de 1 año, si éstas aumentan el valor de los bienes, prolongan su vida útil o los adaptan para un uso diferente. H&r block free state Por ejemplo, las mejoras incluyen la instalación de una sala de recreación en un sótano no terminado, la construcción de un baño o dormitorio adicional, la colocación de una cerca, la instalación de nueva plomería o cableado, la instalación de un nuevo tejado o la pavimentación de la entrada de autos. H&r block free state Gravámenes por mejoras locales. H&r block free state   Sume a la base de los bienes los cargos por mejoras como calles y aceras o banquetas, si éstas aumentan el valor de los bienes. H&r block free state No deduzca dichos cargos como impuestos. H&r block free state Sin embargo, puede deducir como impuestos los cargos por mantenimiento, reparaciones o cargos de intereses relacionados con las mejoras. H&r block free state Ejemplo. H&r block free state El ayuntamiento transforma la calle ubicada frente a su tienda en un paseo peatonal y le tasa un gravamen a la propiedad de usted y a las de otros propietarios afectados por el costo del cambio de la calle. H&r block free state Sume dicho cargo a la base de sus bienes. H&r block free state En este ejemplo, el cargo es un activo depreciable. H&r block free state Disminuciones a la Base Reduzca la base de bienes por todo lo que represente un rendimiento de capital en el período durante el cual tuvo los bienes. H&r block free state Los ejemplos de artículos que reducen la base se encuentran en la Tabla 13-1. H&r block free state Algunos de estos artículos se explican a continuación. H&r block free state Tabla 13-1. H&r block free state Ejemplos de Ajustes a la Base Aumentos a la Base Disminuciones a la Base • Mejoras de capital: • Exclusión en los ingresos de subsidios  por sistemas de ahorro de energía   Ampliación de la vivienda     Instalación de un tejado completo     Pavimentación de la entrada de autos • Deducciones por pérdidas fortuitas o  por robo y reembolsos de seguros   Instalación de aire acondicionado central     Cambio del cableado en la vivienda         • Gravámenes por mejoras locales: • Ganancia aplazada de la venta de una  vivienda   Conexiones de agua     Extensión de cables de servicios públicos   hasta la propiedad • Crédito por vehículos con motor  alternativo (Formulario 8910)   Banquetas o aceras     Calles       • Crédito por bienes para recargar  vehículos de combustible alternativo   (Formulario 8911)             • Pérdidas por hechos fortuitos:  Restauración de bienes dañados   • Créditos por energía eficaz  residencial (Formulario 5695)         • Depreciación y deducción conforme a  la sección 179       • Honorarios legales: • Distribuciones de sociedades  anónimas no sujetos a impuestos   Costo de defender y perfeccionar un título   de propiedad     Honorarios por obtener la reducción de un   gravamen del ayuntamiento • Determinadas deudas canceladas  excluidas de los ingresos       • Costos de zonificación • Servidumbres (derechos de acceso  a la propiedad)         • Beneficios tributarios por adopción Pérdidas por hecho fortuito y robo. H&r block free state   Si tiene pérdidas por hecho fortuito o por robo, reste de la base de los bienes el dinero del seguro u otros reembolsos y las pérdidas deducibles no cubiertas por el seguro. H&r block free state    Tiene que aumentar la base de los bienes por la cantidad que gaste en reparaciones que restauren los bienes a su condición previa al hecho fortuito. H&r block free state   Para obtener más información acerca de las pérdidas fortuitas y por robo, consulte el capítulo 25 . H&r block free state Depreciación y deducción conforme a la sección 179. H&r block free state   Reste de la base de la propiedad comercial calificada las deducciones que haya declarado conforme a la sección 179 y la depreciación que haya deducido, o pudo haber deducido (incluyendo todo descuento especial por depreciación), en la declaración de impuestos según el método de depreciación que seleccionó. H&r block free state   Para obtener más información acerca de la depreciación y la deducción conforme a la sección 179, consulte la Publicación 946 y las Instrucciones del Formulario 4562, ambas en inglés. H&r block free state Ejemplo. H&r block free state Usted fue propietario de un dúplex usado como vivienda de alquiler que le costó $40,000, de los cuales $35,000 fueron asignados al edificio y $5,000 al terreno. H&r block free state Hizo una ampliación al dúplex que costó $10,000. H&r block free state En febrero del año pasado, el dúplex sufrió daños por un incendio. H&r block free state Hasta ese momento, usted había descontado una depreciación de $23,000. H&r block free state Vendió algunos materiales rescatados del siniestro por $1,300 y cobró $19,700 de la compañía de seguros. H&r block free state Dedujo una pérdida fortuita de $1,000 en su declaración de impuestos sobre el ingreso del año pasado. H&r block free state Gastó $19,000 del dinero del seguro para la restauración del dúplex, que se completó este año. H&r block free state Tiene que usar la base ajustada del dúplex después de la restauración para determinar la depreciación para el resto del período de recuperación de la propiedad. H&r block free state Calcule la base ajustada del dúplex de la siguiente manera: Costo original del dúplex $35,000 Ampliación hecha al dúplex 10,000 Costo total del dúplex $45,000 Menos: Depreciación 23,000 Base ajustada antes del hecho fortuito $22,000 Menos: Dinero del seguro $19,700     Pérdida fortuita deducida 1,000     Materiales rescatados 1,300 22,000 Base ajustada después del hecho fortuito $-0- Sume: Costo de restauración del dúplex 19,000 Base ajustada después de la restauración $19,000 Nota: La base del terreno es el costo original de $5,000. H&r block free state Servidumbres (derechos de acceso a la propiedad). H&r block free state   La cantidad recibida por otorgar una servidumbre normalmente se considera ganancia de la venta de una participación en bienes raíces. H&r block free state Esto reduce la base de la parte afectada de los bienes. H&r block free state Si la cantidad recibida es mayor que la base de la parte de la propiedad afectada por la servidumbre, reduzca su base de esa parte a cero y considere el remanente como una ganancia reconocida. H&r block free state   Si la ganancia es sobre bienes de capital, consulte el capítulo 16 para obtener más información acerca de cómo declararla. H&r block free state Si la ganancia es sobre bienes usados en una ocupación o negocio, consulte la Publicación 544, en inglés, para obtener información acerca de cómo declararla. H&r block free state Exclusión de subsidios por sistemas de ahorro de energía. H&r block free state   Puede excluir del ingreso bruto todo subsidio recibido de una compañía de servicios públicos por la compra o instalación de un sistema de ahorro de energía para una vivienda. H&r block free state De la base de los bienes para los cuales recibió el subsidio, reste la cantidad excluida. H&r block free state Para obtener más información acerca de este subsidio, consulte el capítulo 12 . H&r block free state Ganancia aplazada de la venta de una vivienda. H&r block free state    Si aplazó la ganancia de la venta de su vivienda principal según las reglas en vigencia antes del 7 de mayo de 1997, tiene que restar la ganancia aplazada de la base de la vivienda que adquirió como reposición. H&r block free state Para obtener más información acerca de las reglas sobre la venta de una vivienda, vea el capítulo 15 . H&r block free state Base Distinta al Costo En muchas ocasiones, no puede usar el costo como base. H&r block free state En estos casos, se puede usar el valor justo de mercado o la base ajustada de los bienes. H&r block free state El valor justo de mercado y la base ajustada se explican en secciones anteriores. H&r block free state Bienes Recibidos por Servicios Si recibe bienes por sus servicios, incluya el valor justo de mercado de dichos bienes en los ingresos. H&r block free state La cantidad que incluye en los ingresos es la base. H&r block free state Si los servicios se prestaron por un precio acordado con anticipación, éste se aceptará como el valor justo de mercado de los bienes si no existen pruebas de lo contrario. H&r block free state Bienes restringidos. H&r block free state   Si recibe bienes por sus servicios y los bienes están sujetos a ciertas restricciones, la base de los bienes es el valor justo de mercado en el momento en que estén sustancialmente establecidos sus derechos a dichos bienes. H&r block free state Sin embargo, esta regla no corresponde si elige incluir en los ingresos el valor justo de mercado de los bienes en el momento en que se le traspasen dichos bienes, menos la cantidad que pagó por éstos. H&r block free state Su derecho sobre esos bienes están sustancialmente establecidos cuando dichos bienes se pueden traspasar o cuando no están sujetos a un riesgo importante de pérdida (es decir, usted tiene pocas probabilidades de perderlos). H&r block free state Para obtener más información, consulte Restricted Property (Bienes restringidos) en la Publicación 525, en inglés. H&r block free state Compra por valor inferior. H&r block free state   Una compra por valor inferior es una compra de un artículo por un valor menor que su valor justo de mercado. H&r block free state Si, como compensación por servicios, compra productos u otros bienes por un valor menor al valor justo de mercado, incluya en su ingreso la diferencia entre el precio de compra y el valor justo de mercado de los bienes. H&r block free state La base de los bienes es el valor justo de mercado (precio de compra más la cantidad que se incluye en los ingresos). H&r block free state   Si la diferencia entre el precio de compra y el valor justo de mercado es un descuento al empleado, no incluya la diferencia en los ingresos. H&r block free state Sin embargo, la base de los bienes sigue siendo el valor justo de mercado. H&r block free state Consulte Employee Discounts (Descuentos del empleado) en la Publicación 15-B, en inglés. H&r block free state Intercambios Sujetos a Impuestos Un intercambio sujeto a impuestos es aquel intercambio en el que la ganancia está sujeta a impuestos o la pérdida es deducible. H&r block free state Una ganancia sujeta a impuestos o pérdida deducible también se conoce como ganancia o pérdida reconocida. H&r block free state Si recibe bienes como intercambio por otros bienes a través de un intercambio sujeto a impuestos, normalmente la base de los bienes que recibe es el valor justo de mercado al momento del intercambio. H&r block free state Conversiones Involuntarias Si recibe bienes de reposición como resultado de una conversión involuntaria, tal como un hecho fortuito, robo o expropiación forzosa, calcule la base de los bienes de reposición usando la base de los bienes convertidos. H&r block free state Bienes similares o afines. H&r block free state   Si recibe bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es la misma que la base de los bienes convertidos en la fecha de la conversión, con los siguientes ajustes: Reduzca la base por lo siguiente: Toda pérdida que reconozca en la conversión involuntaria. H&r block free state Todo dinero que reciba y que no gaste en bienes afines. H&r block free state Aumente la base por lo siguiente: Toda ganancia que reconozca en la conversión involuntaria. H&r block free state Todo costo de adquisición de los bienes de reposición. H&r block free state Dinero o bienes no similares ni afines. H&r block free state    Si recibe dinero o bienes no similares o no afines en servicio o uso a los bienes convertidos y compra bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es el costo menos la ganancia no reconocida en la conversión. H&r block free state Ejemplo. H&r block free state El estado expropió sus bienes. H&r block free state La base ajustada de los bienes era $26,000 y el estado le pagó $31,000 por éstos. H&r block free state Usted obtuvo una ganancia de $5,000 ($31,000 − $26,000). H&r block free state Por $29,000 compró bienes de reposición similares en uso a los bienes convertidos. H&r block free state Obtiene una ganancia de $2,000 ($31,000 − $29,000), la parte no gastada del pago que recibió del estado. H&r block free state Su ganancia no reconocida es $3,000, la diferencia entre los $5,000 de ganancia obtenida y los $2,000 de ganancia reconocida. H&r block free state La base de los bienes de reposición se calcula de la siguiente manera: Costo de los bienes de reposición $29,000 Menos: Ganancia no reconocida 3,000 Base de los bienes de reposición $26,000 Cómo distribuir la base. H&r block free state   Si compra más de una propiedad de reposición, distribuya la base entre los bienes de acuerdo con los costos respectivos. H&r block free state Base de depreciación. H&r block free state   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS (Sistema modificado de recuperación acelerada de costos) adquiridos en una conversión involuntaria. H&r block free state Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. H&r block free state Intercambios no Sujetos a Impuestos Un intercambio no sujeto a impuestos es aquel intercambio en el que no se gravan las ganancias y no se pueden deducir las pérdidas. H&r block free state Si recibe bienes por intercambio no sujetos a impuestos, normalmente la base es la misma que la base de los bienes que traspasó. H&r block free state Consulte Canjes no Sujetos a Impuestos en el capítulo 14. H&r block free state Intercambios de Bienes del Mismo Tipo El intercambio de bienes del mismo tipo es la clase más común de intercambio no sujeto a impuestos. H&r block free state Para considerarse intercambio de bienes del mismo tipo, tanto los bienes canjeados como los bienes recibidos tienen que ser los siguientes: Bienes calificados. H&r block free state Bienes del mismo tipo. H&r block free state La base de los bienes que recibe normalmente es la misma que la base ajustada de los bienes que traspase. H&r block free state Si canjea los bienes en un intercambio de bienes del mismo tipo y también paga dinero, la base de los bienes recibidos es la base ajustada de los bienes que entregó más el dinero que pagó. H&r block free state Bienes calificados. H&r block free state   En un intercambio de bienes del mismo tipo, tiene que mantener para inversión o uso productivo en su ocupación o negocio tanto los bienes que traspase como los bienes que reciba. H&r block free state Bienes del mismo tipo. H&r block free state   Tiene que haber un intercambio de bienes del mismo tipo. H&r block free state Los bienes del mismo tipo son bienes de la misma naturaleza o carácter, aun si son de grado o calidad diferente. H&r block free state El intercambio de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un intercambio de bienes del mismo tipo. H&r block free state Ejemplo. H&r block free state Usted canjea un camión viejo que usó en su negocio con una base ajustada de $1,700 por un camión nuevo que tiene un costo de $6,800. H&r block free state El concesionario le hace un descuento de $2,000 por el camión viejo y usted paga $4,800. H&r block free state Esto es un ejemplo de un intercambio de bienes del mismo tipo. H&r block free state La base del camión nuevo es $6,500 (la base ajustada del camión viejo, $1,700, más la cantidad que pagó, $4,800). H&r block free state Si vende el camión viejo a un tercero por $2,000, en lugar de hacer un canje y luego comprar un camión nuevo a un concesionario, usted tiene una ganancia sujeta a impuestos de $300 sobre la venta (el precio de venta de $2,000 menos la base ajustada de $1,700). H&r block free state La base del camión nuevo es el precio que paga al concesionario. H&r block free state Intercambios parcialmente no sujetos a impuestos. H&r block free state   Un intercambio parcialmente no sujeto a impuestos es un intercambio en el que usted recibe bienes que no son del mismo tipo o dinero, además de bienes del mismo tipo. H&r block free state La base de los bienes que recibe es igual a la base ajustada total de los bienes que traspasó, con los siguientes ajustes: Reduzca la base por lo siguiente: Todo el dinero que reciba. H&r block free state Todas las pérdidas que reconozca en el intercambio. H&r block free state Aumente la base por lo siguiente: Todos los costos adicionales en los que incurra. H&r block free state Todas las ganancias que reconozca en el intercambio. H&r block free state Si la otra parte implicada en el intercambio asume las deudas que le pertenecen a usted, trate la asunción de deuda como dinero que usted recibió en el intercambio. H&r block free state Asignación de la base. H&r block free state   Si recibe tanto bienes del mismo tipo como bienes que no son del mismo tipo en el intercambio, asigne la base primero a los bienes que no sean del mismo tipo, excepto dinero, hasta su valor justo de mercado en la fecha del intercambio. H&r block free state El resto es la base de los bienes del mismo tipo. H&r block free state Información adicional. H&r block free state   Para obtener más información, consulte Like-Kind Exchanges (Intercambios de bienes del mismo tipo) en el capítulo 1 de la Publicación 544, en inglés. H&r block free state Base de depreciación. H&r block free state   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS adquiridos en un intercambio de bienes del mismo tipo. H&r block free state Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. H&r block free state Bienes Traspasados de un Cónyuge La base de los bienes traspasados a usted o traspasados en fideicomiso para su beneficio por su cónyuge es la misma base que la base ajustada de su cónyuge. H&r block free state Se aplica la misma regla a un traspaso efectuado por su ex cónyuge en relación con su divorcio. H&r block free state Sin embargo, para bienes traspasados en fideicomiso, ajuste la base según las ganancias reconocidas por su cónyuge o ex cónyuge si las obligaciones asumidas, más las obligaciones a las que están sujetos los bienes, son mayores que la base ajustada de los bienes traspasados. H&r block free state Si los bienes que le son traspasados son bonos de ahorros estadounidenses de la serie E, serie EE o serie I, el cesionario tiene que incluir en el ingreso los intereses devengados a la fecha del traspaso. H&r block free state Su base en los bonos, inmediatamente después del traspaso, es igual a la base del cesionario más el ingreso de intereses que se pueda incluir en el ingreso del cesionario. H&r block free state Para obtener más información acerca de estos bonos, consulte el capítulo 7 . H&r block free state Al momento del traspaso, el cesionario tiene que entregarle la documentación necesaria para determinar la base ajustada y el período de tenencia de los bienes a partir de la fecha de traspaso. H&r block free state Para obtener más información acerca del traspaso de bienes de un cónyuge, consulte el capítulo 14 . H&r block free state Bienes Recibidos como Donación Para calcular la base de una propiedad recibida como donación, tiene que conocer la base ajustada del donante justo antes de la donación, el valor justo de mercado de esta propiedad al momento en que se dona y los impuestos sobre donaciones pagados por dicha propiedad. H&r block free state Valor justo de mercado menor que la base ajustada del donante. H&r block free state   Si el valor justo de mercado de los bienes al momento de la donación es menor que la base ajustada del donante, la base depende de si usted tiene ganancias o pérdidas cuando enajene los bienes. H&r block free state Su base para calcular ganancias es la misma que la base ajustada del donante más o menos los ajustes requeridos a la base mientras usted tenía los bienes. H&r block free state Su base para calcular pérdidas es el valor justo de mercado cuando recibió la donación más o menos los ajustes requeridos a la base mientras usted tenía los bienes. H&r block free state Vea Base Ajustada , anteriormente. H&r block free state Ejemplo. H&r block free state Usted recibió un acre de terreno como donación. H&r block free state Al momento de la donación, el terreno tenía un valor justo de mercado de $8,000. H&r block free state La base ajustada del donante era $10,000. H&r block free state Después de recibir los bienes, no sucedió nada que aumentara ni disminuyera la base de los mismos. H&r block free state Si posteriormente usted vende los bienes por $12,000, tendrá una ganancia de $2,000 porque tiene que usar la base ajustada del donante al momento de la donación ($10,000) como base para calcular la ganancia. H&r block free state Si vende los bienes por $7,000, tendrá una pérdida de $1,000 porque tiene que usar el valor justo de mercado al momento de la donación ($8,000) como base para calcular la pérdida. H&r block free state Si el precio de venta está entre $8,000 y $10,000, no tiene ganancias ni pérdidas. H&r block free state Bienes comerciales. H&r block free state   Si mantiene la donación como bienes comerciales, su base para calcular deducciones por depreciación, agotamiento o amortización es la misma que la base del donante más o menos los ajustes requeridos a la base mientras usted tiene los bienes. H&r block free state Valor justo de mercado igual o mayor que la base ajustada del donante. H&r block free state   Si el valor justo de mercado de los bienes es igual o mayor que la base ajustada del donante, la base es la base ajustada del donante al momento en que usted recibió la donación. H&r block free state Aumente la base por la totalidad o parte de los impuestos sobre donaciones pagados, según la fecha de donación, como se explica más adelante. H&r block free state   Además, para calcular las pérdidas o ganancias de una venta u otra enajenación o para calcular deducciones por depreciación, agotamiento o amortización sobre bienes comerciales, tiene que aumentar o reducir la base (la base ajustada del donante) por los ajustes requeridos a la base mientras usted tuvo los bienes. H&r block free state Vea Base Ajustada , anteriormente. H&r block free state   Si recibió una donación durante el año tributario, aumente la base de la donación (la base ajustada del donante) por la parte del impuesto sobre donaciones pagado sobre esta donación debido al aumento neto en valor de la donación. H&r block free state Calcule el aumento multiplicando el impuesto pagado sobre la donación por la siguiente fracción. H&r block free state El numerador de la fracción es el aumento neto del valor de la donación y el denominador es la cantidad de la donación. H&r block free state   El aumento neto del valor de la donación es el valor justo de mercado de la donación menos la base ajustada del donante. H&r block free state La cantidad de la donación es el valor para fines del impuesto sobre la donación después de haber sido reducida por toda exclusión anual y deducción conyugal o caritativa que corresponda a la donación. H&r block free state Ejemplo. H&r block free state En el año 2013, usted recibió una donación de bienes de su madre que tenía un valor justo de mercado de $50,000. H&r block free state La base ajustada de su madre era $20,000. H&r block free state La cantidad de la donación para propósitos del impuesto sobre donaciones era $36,000 ($50,000 menos la exclusión anual de $14,000). H&r block free state Su madre pagó un impuesto sobre donaciones de $7,320 sobre los bienes. H&r block free state La base de usted es $26,076, calculada de la siguiente manera: Valor justo de mercado. H&r block free state $50,000 Menos: Base ajustada −20,000 Aumento neto en valor $30,000     Impuesto sobre la donación pagado $7,320 Multiplicado por ($30,000 ÷ $36,000) × 0. H&r block free state 83 Impuesto sobre la donación debido al aumento neto en valor $6,076 Base ajustada de los bienes para su madre +20,000 La base de los bienes para usted $26,076 Nota: Si recibió una donación antes de 1977, la base de la donación para usted (la base ajustada del donante) incluye todos los impuestos sobre donaciones pagados sobre ésta. H&r block free state Sin embargo, la base no puede ser mayor que el valor justo de mercado de la donación al momento en que se le dio a usted. H&r block free state Bienes Heredados Su base en bienes heredados de un difunto que falleció antes del 1 de enero de 2010 o después del 31 de diciembre de 2010, es normalmente uno de los siguientes: El valor justo de mercado de los bienes en la fecha de muerte del difunto. H&r block free state El valor justo de mercado en la fecha de valuación alternativa si el representante personal del caudal hereditario elige usar una valuación alternativa. H&r block free state El valor según el método de valuación de uso especial para bienes raíces usados en actividades agrícolas o en el ejercicio de un negocio estrechamente controlado por pocos accionistas si se elige para propósitos del impuesto sobre la herencia. H&r block free state La base ajustada del terreno del difunto hasta el valor excluido de la herencia sujeto a impuestos del difunto como una servidumbre de conservación calificada. H&r block free state Si no hay que presentar una declaración del impuesto federal sobre la herencia, la base de los bienes heredados es el valor tasado en la fecha de fallecimiento para los impuestos estatales sobre la herencia o la transmisión. H&r block free state Para obtener más información, consulte las Instrucciones del Formulario 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Declaración del impuesto sobre el patrimonio (y transferencia con salto de generación) de los Estados Unidos), en inglés. H&r block free state Bienes heredados de un difunto que falleció en 2010. H&r block free state   Si heredó bienes de un difunto que falleció en 2010, pueden aplicarse requisitos especiales. H&r block free state Para más información, vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés. H&r block free state Bienes gananciales. H&r block free state   En las jurisdicciones donde rigen las leyes de la comunidad de bienes gananciales (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington y Wisconsin), se considera generalmente que cada cónyuge posee la mitad de los bienes gananciales. H&r block free state Al fallecer cualquiera de los cónyuges, el total del valor de los bienes gananciales, aún la parte que le pertenece al cónyuge sobreviviente, normalmente se convierte en la base de la totalidad de los bienes. H&r block free state Para que esta regla corresponda, por lo menos la mitad del valor de los bienes gananciales tiene que poderse incluir en el patrimonio bruto del difunto, independientemente de si se tiene que presentar o no una declaración sobre la herencia. H&r block free state Ejemplo. H&r block free state   Usted y su cónyuge tenían bienes gananciales cuya base era $80,000. H&r block free state Cuando su cónyuge falleció, la mitad del valor justo de mercado de los bienes gananciales era incluible en el patrimonio de su cónyuge. H&r block free state El valor justo de mercado de los intereses de los bienes gananciales era $100,000. H&r block free state La base de su mitad de los bienes después de la muerte de su cónyuge es $50,000 (la mitad del valor justo de mercado de $100,000). H&r block free state La base de la otra mitad que se pasa a los herederos de su cónyuge también es $50,000. H&r block free state   Para más información, vea la Publicación 555, Community Property (Comunidad de bienes gananciales), en inglés. H&r block free state Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Si tiene bienes para uso personal y luego los cambia a uso comercial o los usa para producir ingresos de alquiler, puede empezar a depreciar dichos bienes al momento del cambio. H&r block free state Para hacerlo, tiene que calcular la base para propósitos de depreciación al momento del cambio. H&r block free state Un ejemplo de un cambio de bienes de uso personal a uso comercial o de alquiler sería alquilar su antigua vivienda personal. H&r block free state Base para propósitos de depreciación. H&r block free state   La base para depreciación es la menor de las siguientes cantidades: El valor justo de mercado de los bienes en la fecha del cambio. H&r block free state La base ajustada en la fecha del cambio. H&r block free state Ejemplo. H&r block free state Hace varios años, usted pagó $160,000 por construir su casa en un terreno que costó $25,000. H&r block free state Pagó $20,000 por mejoras permanentes a la vivienda y declaró una deducción por pérdidas fortuitas de $2,000 por daños a la vivienda antes de cambiar los bienes a uso de alquiler el año pasado. H&r block free state Como el terreno no es depreciable, usted incluye sólo el costo de la vivienda al calcular la base para propósitos de determinar depreciación. H&r block free state Su base ajustada en la vivienda, cuando cambió su uso, era $178,000 ($160,000 + $20,000 − $2,000). H&r block free state En la misma fecha, su propiedad tenía un valor justo de mercado de $180,000, del cual $15,000 correspondían al terreno y $165,000 a la vivienda. H&r block free state La base para calcular la depreciación de la vivienda es el valor justo de mercado en la fecha del cambio ($165,000) ya que es menor que la base ajustada ($178,000). H&r block free state Venta de bienes. H&r block free state   Si en el futuro usted vende o enajena los bienes cambiados a uso comercial o de alquiler, la base que use dependerá de si calcula pérdidas o ganancias. H&r block free state Ganancia. H&r block free state   La base para calcular una ganancia es la base ajustada de los bienes en el momento de la venta. H&r block free state Ejemplo. H&r block free state Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes obteniendo una ganancia después de descontar $37,500 por concepto de deducciones por depreciación. H&r block free state Su base ajustada para calcular la ganancia es $165,500 ($178,000 + $25,000 (terreno) − $37,500). H&r block free state Pérdida. H&r block free state   Calcule la base para una pérdida empezando con la base ajustada o el valor justo de mercado de los bienes al momento del cambio a uso comercial o de alquiler, el que sea menor. H&r block free state Luego haga ajustes (aumentos y reducciones) para el período después del cambio de uso de los bienes, como se explicó anteriormente bajo Base Ajustada . H&r block free state Ejemplo. H&r block free state Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes con pérdida después de descontar $37,500 por concepto de deducciones por depreciación. H&r block free state En este caso, empezaría con el valor justo de mercado en la fecha del cambio a uso de alquiler ($180,000), ya que es menor que la base ajustada de $203,000 ($178,000 + $25,000 (terreno)) en esa fecha. H&r block free state Reste de esa cantidad ($180,000) las deducciones por depreciación ($37,500). H&r block free state La base para pérdidas es $142,500 ($180,000 − $37,500). H&r block free state Acciones y Bonos La base de acciones o bonos que usted compre, por lo general, es el precio de compra más los costos de la compra, como comisiones y costos de registro o de traspaso. H&r block free state Si obtiene acciones o bonos por un medio que no sea la compra, la base suele determinarse por el valor justo de mercado o la base ajustada del propietario anterior, como se explica anteriormente. H&r block free state Tiene que ajustar la base de las acciones según ciertos hechos que sucedan después de la compra. H&r block free state Por ejemplo, si recibe acciones adicionales de dividendos de acciones no sujetas a impuestos o divisiones de acciones, reduzca la base para cada acción, dividiendo la base ajustada de las acciones antiguas entre el número de acciones antiguas y nuevas. H&r block free state Esta regla se aplica sólo cuando el número de acciones adicionales recibidas es idéntico al número de acciones tenidas. H&r block free state Además, reduzca la base cuando reciba distribuciones no sujetas a impuestos. H&r block free state Son un rendimiento de capital. H&r block free state Ejemplo. H&r block free state En el año 2011, compró 100 acciones de XYZ por $1,000, o sea, a $10 por acción. H&r block free state En el año 2012, compró 100 acciones de XYZ por $1,600, o sea, a $16 por acción. H&r block free state En el año 2013, XYZ declaró una división de acciones de 2 por 1. H&r block free state Ahora tiene 200 acciones con una base de $5 por acción y 200 acciones con una base de $8 por acción. H&r block free state Otras bases. H&r block free state   Existen otras maneras de calcular la base de acciones o bonos, según cómo los adquirió. H&r block free state Para obtener información más detallada, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. H&r block free state Cómo identificar acciones o bonos vendidos. H&r block free state   Si puede identificar correctamente las acciones o los bonos que vendió, entonces la base de éstos es el costo u otra base de las acciones o bonos específicos. H&r block free state Si compra y vende valores en fechas distintas y en cantidades distintas y no puede identificar correctamente las acciones vendidas, entonces la base de los valores que venda es la base de los valores que adquirió primero. H&r block free state Para obtener más información sobre cómo identificar los valores que venda, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. H&r block free state Acciones de fondos mutuos. H&r block free state   Si vende acciones de fondos mutuos que adquirió en fechas distintas y a precios distintos, y que dejó en depósito en una cuenta mantenida por un custodio o agente, puede optar por usar una base promedio. H&r block free state Para obtener más información, consulte la Publicación 550, en inglés. H&r block free state Prima de bonos. H&r block free state   Si compra un bono sujeto a impuestos con prima (o sea, a un precio que excede su valor nominal) y elige amortizarla, reste de la base del bono la prima amortizada que deduzca cada año. H&r block free state Para obtener más información, consulte Bond Premium Amortization (Amortización de primas de bonos) en el capítulo 3 de la Publicación 550, en inglés. H&r block free state Aunque no puede deducir la prima sobre un bono exento de impuestos, tiene que amortizar la prima cada año y restar la cantidad amortizada de la base del bono. H&r block free state Descuento de la emisión original (OID) sobre instrumentos de deuda. H&r block free state   Tiene que aumentar la base de un instrumento de deuda de un descuento de la emisión original (OID, por sus siglas en inglés) por el OID que incluya en sus ingresos por ese instrumento. H&r block free state Consulte Descuento de la emisión original (OID) en el capítulo 7 y la Publicación 1212, Guide to Original Issue Discount (OID) Instruments (Guía de instrumentos del descuento de la emisión original (OID)), en inglés. H&r block free state Obligaciones exentas de impuestos. H&r block free state    Por lo general, el OID sobre las obligaciones exentas de impuestos no está sujeto a impuestos. H&r block free state Sin embargo, cuando enajene una obligación exenta de impuestos emitida después del 3 de septiembre de 1982 y comprada después del 1 de marzo de 1984, tiene que acumular el OID sobre la obligación para determinar su base ajustada. H&r block free state El OID acumulado se suma a la base de la obligación para determinar su pérdida o ganancia. H&r block free state Consulte el cápitulo 4 de la Publicación 550, en inglés. H&r block free state Prev  Up  Next   Home   More Online Publications