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How Can I File My 2011 Taxes

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How Can I File My 2011 Taxes

How can i file my 2011 taxes 10. How can i file my 2011 taxes   Retirement Plans, Pensions, and Annuities Table of Contents What's New Reminder IntroductionThe General Rule. How can i file my 2011 taxes Individual retirement arrangements (IRAs). How can i file my 2011 taxes Civil service retirement benefits. How can i file my 2011 taxes Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. How can i file my 2011 taxes How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. How can i file my 2011 taxes Exclusion not limited to cost. How can i file my 2011 taxes Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. How can i file my 2011 taxes Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries What's New For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). How can i file my 2011 taxes However, these distributions are taken into account when determining the modified adjusted gross income threshold. How can i file my 2011 taxes Distributions from a nonqualified retirement plan are included in net investment income. How can i file my 2011 taxes See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. How can i file my 2011 taxes Reminder Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. How can i file my 2011 taxes For more information, see Designated Roth accounts discussed later. How can i file my 2011 taxes Introduction This chapter discusses the tax treatment of distributions you receive from: An employee pension or annuity from a qualified plan, A disability retirement, and A purchased commercial annuity. How can i file my 2011 taxes What is not covered in this chapter. How can i file my 2011 taxes   The following topics are not discussed in this chapter. How can i file my 2011 taxes The General Rule. How can i file my 2011 taxes   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). How can i file my 2011 taxes For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. How can i file my 2011 taxes For more information about the General Rule, see Publication 939, General Rule for Pensions and Annuities. How can i file my 2011 taxes Individual retirement arrangements (IRAs). How can i file my 2011 taxes   Information on the tax treatment of amounts you receive from an IRA is in chapter 17. How can i file my 2011 taxes Civil service retirement benefits. How can i file my 2011 taxes    If you are retired from the federal government (regular, phased, or disability retirement), see Publication 721, Tax Guide to U. How can i file my 2011 taxes S. How can i file my 2011 taxes Civil Service Retirement Benefits. How can i file my 2011 taxes Publication 721 also covers the information that you need if you are the survivor or beneficiary of a federal employee or retiree who died. How can i file my 2011 taxes Useful Items - You may want to see: Publication 575 Pension and Annuity Income 721 Tax Guide to U. How can i file my 2011 taxes S. How can i file my 2011 taxes Civil Service Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How can i file my 2011 taxes 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts General Information Designated Roth accounts. How can i file my 2011 taxes   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. How can i file my 2011 taxes Elective deferrals that are designated as Roth contributions are included in your income. How can i file my 2011 taxes However, qualified distributions are not included in your income. How can i file my 2011 taxes See Publication 575 for more information. How can i file my 2011 taxes In-plan rollovers to designated Roth accounts. How can i file my 2011 taxes   If you are a participant in a 401(k), 403(b), or 457(b) plan, your plan may permit you to roll over amounts in those plans to a designated Roth account within the same plan. How can i file my 2011 taxes The rollover of any untaxed amounts must be included in income. How can i file my 2011 taxes See Publication 575 for more information. How can i file my 2011 taxes More than one program. How can i file my 2011 taxes   If you receive benefits from more than one program under a single trust or plan of your employer, such as a pension plan and a profit-sharing plan, you may have to figure the taxable part of each pension or annuity contract separately. How can i file my 2011 taxes Your former employer or the plan administrator should be able to tell you if you have more than one pension or annuity contract. How can i file my 2011 taxes Section 457 deferred compensation plans. How can i file my 2011 taxes    If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. How can i file my 2011 taxes If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. How can i file my 2011 taxes You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. How can i file my 2011 taxes You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. How can i file my 2011 taxes   Your 457(b) plan may have a designated Roth account option. How can i file my 2011 taxes If so, you may be able to roll over amounts to the designated Roth account or make contributions. How can i file my 2011 taxes Elective deferrals to a designated Roth account are included in your income. How can i file my 2011 taxes Qualified distributions from a designated Roth account are not subject to tax. How can i file my 2011 taxes   This chapter covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. How can i file my 2011 taxes For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525, Taxable and Nontaxable Income. How can i file my 2011 taxes   For general information on these deferred compensation plans, see Section 457 Deferred Compensation Plans in Publication 575. How can i file my 2011 taxes Disability pensions. How can i file my 2011 taxes   If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. How can i file my 2011 taxes You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. How can i file my 2011 taxes Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. How can i file my 2011 taxes    You may be entitled to a tax credit if you were permanently and totally disabled when you retired. How can i file my 2011 taxes For information on the credit for the elderly or the disabled, see chapter 33. How can i file my 2011 taxes   Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. How can i file my 2011 taxes Report the payments on Form 1040, lines 16a and 16b, or on Form 1040A, lines 12a and 12b. How can i file my 2011 taxes    Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. How can i file my 2011 taxes For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. How can i file my 2011 taxes   For more information on how to report disability pensions, including military and certain government disability pensions, see chapter 5. How can i file my 2011 taxes Retired public safety officers. How can i file my 2011 taxes   An eligible retired public safety officer can elect to exclude from income distributions of up to $3,000 made directly from a government retirement plan to the provider of accident, health, or long-term disability insurance. How can i file my 2011 taxes See Insurance Premiums for Retired Public Safety Officers in Publication 575 for more information. How can i file my 2011 taxes Railroad retirement benefits. How can i file my 2011 taxes   Part of any railroad retirement benefits you receive is treated for tax purposes as social security benefits, and part is treated as an employee pension. How can i file my 2011 taxes For information about railroad retirement benefits treated as social security benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. How can i file my 2011 taxes For information about railroad retirement benefits treated as an employee pension, see Railroad Retirement Benefits in Publication 575. How can i file my 2011 taxes Withholding and estimated tax. How can i file my 2011 taxes   The payer of your pension, profit-sharing, stock bonus, annuity, or deferred compensation plan will withhold income tax on the taxable parts of amounts paid to you. How can i file my 2011 taxes You can tell the payer how much to withhold, or not to withhold, by filing Form W-4P. How can i file my 2011 taxes If you choose not to have tax withheld, or you do not have enough tax withheld, you may have to pay estimated tax. How can i file my 2011 taxes   If you receive an eligible rollover distribution, you cannot choose not to have tax withheld. How can i file my 2011 taxes Generally, 20% will be withheld, but no tax will be withheld on a direct rollover of an eligible rollover distribution. How can i file my 2011 taxes See Direct rollover option under Rollovers, later. How can i file my 2011 taxes   For more information, see Pensions and Annuities under Tax Withholding for 2014 in chapter 4. How can i file my 2011 taxes Qualified plans for self-employed individuals. How can i file my 2011 taxes   Qualified plans set up by self-employed individuals are sometimes called Keogh or H. How can i file my 2011 taxes R. How can i file my 2011 taxes 10 plans. How can i file my 2011 taxes Qualified plans can be set up by sole proprietors, partnerships (but not a partner), and corporations. How can i file my 2011 taxes They can cover self-employed persons, such as the sole proprietor or partners, as well as regular (common-law) employees. How can i file my 2011 taxes    Distributions from a qualified plan are usually fully taxable because most recipients have no cost basis. How can i file my 2011 taxes If you have an investment (cost) in the plan, however, your pension or annuity payments from a qualified plan are taxed under the Simplified Method. How can i file my 2011 taxes For more information about qualified plans, see Publication 560, Retirement Plans for Small Business. How can i file my 2011 taxes Purchased annuities. How can i file my 2011 taxes   If you receive pension or annuity payments from a privately purchased annuity contract from a commercial organization, such as an insurance company, you generally must use the General Rule to figure the tax-free part of each annuity payment. How can i file my 2011 taxes For more information about the General Rule, get Publication 939. How can i file my 2011 taxes Also, see Variable Annuities in Publication 575 for the special provisions that apply to these annuity contracts. How can i file my 2011 taxes Loans. How can i file my 2011 taxes   If you borrow money from your retirement plan, you must treat the loan as a nonperiodic distribution from the plan unless certain exceptions apply. How can i file my 2011 taxes This treatment also applies to any loan under a contract purchased under your retirement plan, and to the value of any part of your interest in the plan or contract that you pledge or assign. How can i file my 2011 taxes This means that you must include in income all or part of the amount borrowed. How can i file my 2011 taxes Even if you do not have to treat the loan as a nonperiodic distribution, you may not be able to deduct the interest on the loan in some situations. How can i file my 2011 taxes For details, see Loans Treated as Distributions in Publication 575. How can i file my 2011 taxes For information on the deductibility of interest, see chapter 23. How can i file my 2011 taxes Tax-free exchange. How can i file my 2011 taxes   No gain or loss is recognized on an exchange of an annuity contract for another annuity contract if the insured or annuitant remains the same. How can i file my 2011 taxes However, if an annuity contract is exchanged for a life insurance or endowment contract, any gain due to interest accumulated on the contract is ordinary income. How can i file my 2011 taxes See Transfers of Annuity Contracts in Publication 575 for more information about exchanges of annuity contracts. How can i file my 2011 taxes How To Report If you file Form 1040, report your total annuity on line 16a and the taxable part on line 16b. How can i file my 2011 taxes If your pension or annuity is fully taxable, enter it on line 16b; do not make an entry on line 16a. How can i file my 2011 taxes If you file Form 1040A, report your total annuity on line 12a and the taxable part on line 12b. How can i file my 2011 taxes If your pension or annuity is fully taxable, enter it on line 12b; do not make an entry on line 12a. How can i file my 2011 taxes More than one annuity. How can i file my 2011 taxes   If you receive more than one annuity and at least one of them is not fully taxable, enter the total amount received from all annuities on Form 1040, line 16a, or Form 1040A, line 12a, and enter the taxable part on Form 1040, line 16b, or Form 1040A, line 12b. How can i file my 2011 taxes If all the annuities you receive are fully taxable, enter the total of all of them on Form 1040, line 16b, or Form 1040A, line 12b. How can i file my 2011 taxes Joint return. How can i file my 2011 taxes   If you file a joint return and you and your spouse each receive one or more pensions or annuities, report the total of the pensions and annuities on Form 1040, line 16a, or Form 1040A, line 12a, and report the taxable part on Form 1040, line 16b, or Form 1040A, line 12b. How can i file my 2011 taxes Cost (Investment in the Contract) Before you can figure how much, if any, of a distribution from your pension or annuity plan is taxable, you must determine your cost (your investment in the contract) in the pension or annuity. How can i file my 2011 taxes Your total cost in the plan includes the total premiums, contributions, or other amounts you paid. How can i file my 2011 taxes This includes the amounts your employer contributed that were taxable to you when paid. How can i file my 2011 taxes Cost does not include any amounts you deducted or were excluded from your income. How can i file my 2011 taxes From this total cost, subtract any refunds of premiums, rebates, dividends, unrepaid loans that were not included in your income, or other tax-free amounts that you received by the later of the annuity starting date or the date on which you received your first payment. How can i file my 2011 taxes Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. How can i file my 2011 taxes Designated Roth accounts. How can i file my 2011 taxes   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. How can i file my 2011 taxes Your cost will also include any in-plan Roth rollovers you included in income. How can i file my 2011 taxes Foreign employment contributions. How can i file my 2011 taxes   If you worked in a foreign country and contributions were made to your retirement plan, special rules apply in determining your cost. How can i file my 2011 taxes See Foreign employment contributions under Cost (Investment in the Contract) in Publication 575. How can i file my 2011 taxes Taxation of Periodic Payments Fully taxable payments. How can i file my 2011 taxes   Generally, if you did not pay any part of the cost of your employee pension or annuity and your employer did not withhold part of the cost from your pay while you worked, the amounts you receive each year are fully taxable. How can i file my 2011 taxes You must report them on your income tax return. How can i file my 2011 taxes Partly taxable payments. How can i file my 2011 taxes   If you paid part of the cost of your pension or annuity, you are not taxed on the part of the pension or annuity you receive that represents a return of your cost. How can i file my 2011 taxes The rest of the amount you receive is generally taxable. How can i file my 2011 taxes You figure the tax-free part of the payment using either the Simplified Method or the General Rule. How can i file my 2011 taxes Your annuity starting date and whether or not your plan is qualified determine which method you must or may use. How can i file my 2011 taxes   If your annuity starting date is after November 18, 1996, and your payments are from a qualified plan, you must use the Simplified Method. How can i file my 2011 taxes Generally, you must use the General Rule if your annuity is paid under a nonqualified plan, and you cannot use this method if your annuity is paid under a qualified plan. How can i file my 2011 taxes   If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. How can i file my 2011 taxes   If your annuity is paid under a qualified plan and your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the General Rule or the Simplified Method. How can i file my 2011 taxes Exclusion limit. How can i file my 2011 taxes   Your annuity starting date determines the total amount of annuity payments that you can exclude from your taxable income over the years. How can i file my 2011 taxes Once your annuity starting date is determined, it does not change. How can i file my 2011 taxes If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. How can i file my 2011 taxes That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. How can i file my 2011 taxes Exclusion limited to cost. How can i file my 2011 taxes   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. How can i file my 2011 taxes Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. How can i file my 2011 taxes This deduction is not subject to the 2%-of-adjusted-gross-income limit. How can i file my 2011 taxes Exclusion not limited to cost. How can i file my 2011 taxes   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. How can i file my 2011 taxes If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. How can i file my 2011 taxes The total exclusion may be more than your cost. How can i file my 2011 taxes Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. How can i file my 2011 taxes For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. How can i file my 2011 taxes For any other annuity, this number is the number of monthly annuity payments under the contract. How can i file my 2011 taxes Who must use the Simplified Method. How can i file my 2011 taxes   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you both: Receive pension or annuity payments from a qualified employee plan, qualified employee annuity, or a tax-sheltered annuity (403(b)) plan, and On your annuity starting date, you were either under age 75, or entitled to less than 5 years of guaranteed payments. How can i file my 2011 taxes Guaranteed payments. How can i file my 2011 taxes   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. How can i file my 2011 taxes If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. How can i file my 2011 taxes How to use the Simplified Method. How can i file my 2011 taxes    Complete the Simplified Method Worksheet in Publication 575 to figure your taxable annuity for 2013. How can i file my 2011 taxes Single-life annuity. How can i file my 2011 taxes    If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. How can i file my 2011 taxes Enter on line 3 the number shown for your age at the annuity starting date. How can i file my 2011 taxes Multiple-lives annuity. How can i file my 2011 taxes   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. How can i file my 2011 taxes Enter on line 3 the number shown for the combined ages of you and the youngest survivor annuitant at the annuity starting date. How can i file my 2011 taxes   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. How can i file my 2011 taxes Instead you must use Table 1 and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. How can i file my 2011 taxes    Be sure to keep a copy of the completed worksheet; it will help you figure your taxable annuity next year. How can i file my 2011 taxes Example. How can i file my 2011 taxes Bill Smith, age 65, began receiving retirement benefits in 2013, under a joint and survivor annuity. How can i file my 2011 taxes Bill's annuity starting date is January 1, 2013. How can i file my 2011 taxes The benefits are to be paid for the joint lives of Bill and his wife Kathy, age 65. How can i file my 2011 taxes Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. How can i file my 2011 taxes Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. How can i file my 2011 taxes Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. How can i file my 2011 taxes Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of the worksheet in completing line 3 of the worksheet. How can i file my 2011 taxes His completed worksheet is shown in Worksheet 10-A. How can i file my 2011 taxes Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. How can i file my 2011 taxes Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. How can i file my 2011 taxes The full amount of any annuity payments received after 310 payments are paid must be included in gross income. How can i file my 2011 taxes If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. How can i file my 2011 taxes This deduction is not subject to the 2%-of-adjusted- gross-income limit. How can i file my 2011 taxes Worksheet 10-A. How can i file my 2011 taxes Simplified Method Worksheet for Bill Smith 1. How can i file my 2011 taxes Enter the total pension or annuity payments received this year. How can i file my 2011 taxes Also, add this amount to the total for Form 1040, line 16a, or Form 1040A, line 12a 1. How can i file my 2011 taxes 14,400 2. How can i file my 2011 taxes Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion*. How can i file my 2011 taxes See Cost (Investment in the Contract) , earlier 2. How can i file my 2011 taxes 31,000       Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). How can i file my 2011 taxes Otherwise, go to line 3. How can i file my 2011 taxes         3. How can i file my 2011 taxes Enter the appropriate number from Table 1 below. How can i file my 2011 taxes But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. How can i file my 2011 taxes 310     4. How can i file my 2011 taxes Divide line 2 by the number on line 3 4. How can i file my 2011 taxes 100     5. How can i file my 2011 taxes Multiply line 4 by the number of months for which this year's payments were made. How can i file my 2011 taxes If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. How can i file my 2011 taxes Otherwise, go to line 6 5. How can i file my 2011 taxes 1,200     6. How can i file my 2011 taxes Enter any amounts previously recovered tax free in years after 1986. How can i file my 2011 taxes This is the amount shown on line 10 of your worksheet for last year 6. How can i file my 2011 taxes -0-     7. How can i file my 2011 taxes Subtract line 6 from line 2 7. How can i file my 2011 taxes 31,000     8. How can i file my 2011 taxes Enter the smaller of line 5 or line 7 8. How can i file my 2011 taxes 1,200 9. How can i file my 2011 taxes Taxable amount for year. How can i file my 2011 taxes Subtract line 8 from line 1. How can i file my 2011 taxes Enter the result, but not less than zero. How can i file my 2011 taxes Also, add this amount to the total for Form 1040, line 16b, or Form 1040A, line 12b 9. How can i file my 2011 taxes 13,200   Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. How can i file my 2011 taxes If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers in Publication 575 before entering an amount on your tax return. How can i file my 2011 taxes     10. How can i file my 2011 taxes Was your annuity starting date before 1987? □ Yes. How can i file my 2011 taxes STOP. How can i file my 2011 taxes Do not complete the rest of this worksheet. How can i file my 2011 taxes  ☑ No. How can i file my 2011 taxes Add lines 6 and 8. How can i file my 2011 taxes This is the amount you have recovered tax free through 2013. How can i file my 2011 taxes You will need this number if you need to fill out this worksheet next year 10. How can i file my 2011 taxes 1,200 11. How can i file my 2011 taxes Balance of cost to be recovered. How can i file my 2011 taxes Subtract line 10 from line 2. How can i file my 2011 taxes If zero, you will not have to complete this worksheet next year. How can i file my 2011 taxes The payments you receive next year will generally be fully taxable 11. How can i file my 2011 taxes 29,800 TABLE 1 FOR LINE 3 ABOVE   AND your annuity starting date was— IF the age at annuity starting date was. How can i file my 2011 taxes . How can i file my 2011 taxes . How can i file my 2011 taxes before November 19, 1996, enter on line 3. How can i file my 2011 taxes . How can i file my 2011 taxes . How can i file my 2011 taxes after November 18, 1996, enter on line 3. How can i file my 2011 taxes . How can i file my 2011 taxes . How can i file my 2011 taxes 55 or under 300 360 56–60 260 310 61–65 240 260 66–70 170 210 71 or older 120 160 TABLE 2 FOR LINE 3 ABOVE IF the combined ages at annuity starting date were. How can i file my 2011 taxes . How can i file my 2011 taxes . How can i file my 2011 taxes   THEN enter on line 3. How can i file my 2011 taxes . How can i file my 2011 taxes . How can i file my 2011 taxes 110 or under   410 111–120   360 121–130   310 131–140   260 141 or older   210 * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. How can i file my 2011 taxes Who must use the General Rule. How can i file my 2011 taxes   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. How can i file my 2011 taxes Annuity starting before November 19, 1996. How can i file my 2011 taxes   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. How can i file my 2011 taxes You also had to use it for any fixed-period annuity. How can i file my 2011 taxes If you did not have to use the General Rule, you could have chosen to use it. How can i file my 2011 taxes If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. How can i file my 2011 taxes   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. How can i file my 2011 taxes Who cannot use the General Rule. How can i file my 2011 taxes   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. How can i file my 2011 taxes See Who must use the Simplified Method , earlier. How can i file my 2011 taxes More information. How can i file my 2011 taxes   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. How can i file my 2011 taxes Taxation of Nonperiodic Payments Nonperiodic distributions are also known as amounts not received as an annuity. How can i file my 2011 taxes They include all payments other than periodic payments and corrective distributions. How can i file my 2011 taxes Examples of nonperiodic payments are cash withdrawals, distributions of current earnings, certain loans, and the value of annuity contracts transferred without full and adequate consideration. How can i file my 2011 taxes Corrective distributions of excess plan contributions. How can i file my 2011 taxes   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. How can i file my 2011 taxes To correct an excess, your plan may distribute it to you (along with any income earned on the excess). How can i file my 2011 taxes For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. How can i file my 2011 taxes Figuring the taxable amount of nonperiodic payments. How can i file my 2011 taxes   How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. How can i file my 2011 taxes If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. How can i file my 2011 taxes If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. How can i file my 2011 taxes Annuity starting date. How can i file my 2011 taxes   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. How can i file my 2011 taxes Distribution on or after annuity starting date. How can i file my 2011 taxes   If you receive a nonperiodic payment from your annuity contract on or after the annuity starting date, you generally must include all of the payment in gross income. How can i file my 2011 taxes Distribution before annuity starting date. How can i file my 2011 taxes   If you receive a nonperiodic distribution before the annuity starting date from a qualified retirement plan, you generally can allocate only part of it to the cost of the contract. How can i file my 2011 taxes You exclude from your gross income the part that you allocate to the cost. How can i file my 2011 taxes You include the remainder in your gross income. How can i file my 2011 taxes   If you receive a nonperiodic distribution before the annuity starting date from a plan other than a qualified retirement plan (nonqualified plan), it is allocated first to earnings (the taxable part) and then to the cost of the contract (the tax-free part). How can i file my 2011 taxes This allocation rule applies, for example, to a commercial annuity contract you bought directly from the issuer. How can i file my 2011 taxes    Distributions from nonqualified plans are subject to the net investment income tax. How can i file my 2011 taxes See the Instructions for Form 8960. How can i file my 2011 taxes   For more information, see Figuring the Taxable Amount under Taxation of Nonperiodic Payments in Publication 575. How can i file my 2011 taxes Lump-Sum Distributions This section on lump-sum distributions only applies if the plan participant was born before January 2, 1936. How can i file my 2011 taxes If the plan participant was born after January 1, 1936, the taxable amount of this nonperiodic payment is reported as discussed earlier. How can i file my 2011 taxes A lump-sum distribution is the distribution or payment in one tax year of a plan participant's entire balance from all of the employer's qualified plans of one kind (for example, pension, profit-sharing, or stock bonus plans). How can i file my 2011 taxes A distribution from a nonqualified plan (such as a privately purchased commercial annuity or a section 457 deferred compensation plan of a state or local government or tax-exempt organization) cannot qualify as a lump-sum distribution. How can i file my 2011 taxes The participant's entire balance from a plan does not include certain forfeited amounts. How can i file my 2011 taxes It also does not include any deductible voluntary employee contributions allowed by the plan after 1981 and before 1987. How can i file my 2011 taxes For more information about distributions that do not qualify as lump-sum distributions, see Distributions that do not qualify under Lump-Sum Distributions in Publication 575. How can i file my 2011 taxes If you receive a lump-sum distribution from a qualified employee plan or qualified employee annuity and the plan participant was born before January 2, 1936, you may be able to elect optional methods of figuring the tax on the distribution. How can i file my 2011 taxes The part from active participation in the plan before 1974 may qualify as capital gain subject to a 20% tax rate. How can i file my 2011 taxes The part from participation after 1973 (and any part from participation before 1974 that you do not report as capital gain) is ordinary income. How can i file my 2011 taxes You may be able to use the 10-year tax option, discussed later, to figure tax on the ordinary income part. How can i file my 2011 taxes Use Form 4972 to figure the separate tax on a lump-sum distribution using the optional methods. How can i file my 2011 taxes The tax figured on Form 4972 is added to the regular tax figured on your other income. How can i file my 2011 taxes This may result in a smaller tax than you would pay by including the taxable amount of the distribution as ordinary income in figuring your regular tax. How can i file my 2011 taxes How to treat the distribution. How can i file my 2011 taxes   If you receive a lump-sum distribution, you may have the following options for how you treat the taxable part. How can i file my 2011 taxes Report the part of the distribution from participation before 1974 as a capital gain (if you qualify) and the part from participation after 1973 as ordinary income. How can i file my 2011 taxes Report the part of the distribution from participation before 1974 as a capital gain (if you qualify) and use the 10-year tax option to figure the tax on the part from participation after 1973 (if you qualify). How can i file my 2011 taxes Use the 10-year tax option to figure the tax on the total taxable amount (if you qualify). How can i file my 2011 taxes Roll over all or part of the distribution. How can i file my 2011 taxes See Rollovers , later. How can i file my 2011 taxes No tax is currently due on the part rolled over. How can i file my 2011 taxes Report any part not rolled over as ordinary income. How can i file my 2011 taxes Report the entire taxable part of the distribution as ordinary income on your tax return. How can i file my 2011 taxes   The first three options are explained in the following discussions. How can i file my 2011 taxes Electing optional lump-sum treatment. How can i file my 2011 taxes   You can choose to use the 10-year tax option or capital gain treatment only once after 1986 for any plan participant. How can i file my 2011 taxes If you make this choice, you cannot use either of these optional treatments for any future distributions for the participant. How can i file my 2011 taxes Taxable and tax-free parts of the distribution. How can i file my 2011 taxes    The taxable part of a lump-sum distribution is the employer's contributions and income earned on your account. How can i file my 2011 taxes You may recover your cost in the lump sum and any net unrealized appreciation (NUA) in employer securities tax free. How can i file my 2011 taxes Cost. How can i file my 2011 taxes   In general, your cost is the total of: The plan participant's nondeductible contributions to the plan, The plan participant's taxable costs of any life insurance contract distributed, Any employer contributions that were taxable to the plan participant, and Repayments of any loans that were taxable to the plan participant. How can i file my 2011 taxes You must reduce this cost by amounts previously distributed tax free. How can i file my 2011 taxes Net unrealized appreciation (NUA). How can i file my 2011 taxes   The NUA in employer securities (box 6 of Form 1099-R) received as part of a lump-sum distribution is generally tax free until you sell or exchange the securities. How can i file my 2011 taxes (For more information, see Distributions of employer securities under Taxation of Nonperiodic Payments in Publication 575. How can i file my 2011 taxes ) Capital Gain Treatment Capital gain treatment applies only to the taxable part of a lump-sum distribution resulting from participation in the plan before 1974. How can i file my 2011 taxes The amount treated as capital gain is taxed at a 20% rate. How can i file my 2011 taxes You can elect this treatment only once for any plan participant, and only if the plan participant was born before January 2, 1936. How can i file my 2011 taxes Complete Part II of Form 4972 to choose the 20% capital gain election. How can i file my 2011 taxes For more information, see Capital Gain Treatment under Lump-Sum Distributions in Publication 575. How can i file my 2011 taxes 10-Year Tax Option The 10-year tax option is a special formula used to figure a separate tax on the ordinary income part of a lump-sum distribution. How can i file my 2011 taxes You pay the tax only once, for the year in which you receive the distribution, not over the next 10 years. How can i file my 2011 taxes You can elect this treatment only once for any plan participant, and only if the plan participant was born before January 2, 1936. How can i file my 2011 taxes The ordinary income part of the distribution is the amount shown in box 2a of the Form 1099-R given to you by the payer, minus the amount, if any, shown in box 3. How can i file my 2011 taxes You also can treat the capital gain part of the distribution (box 3 of Form 1099-R) as ordinary income for the 10-year tax option if you do not choose capital gain treatment for that part. How can i file my 2011 taxes Complete Part III of Form 4972 to choose the 10-year tax option. How can i file my 2011 taxes You must use the special Tax Rate Schedule shown in the instructions for Part III to figure the tax. How can i file my 2011 taxes Publication 575 illustrates how to complete Form 4972 to figure the separate tax. How can i file my 2011 taxes Rollovers If you withdraw cash or other assets from a qualified retirement plan in an eligible rollover distribution, you can defer tax on the distribution by rolling it over to another qualified retirement plan or a traditional IRA. How can i file my 2011 taxes For this purpose, the following plans are qualified retirement plans. How can i file my 2011 taxes A qualified employee plan. How can i file my 2011 taxes A qualified employee annuity. How can i file my 2011 taxes A tax-sheltered annuity plan (403(b) plan). How can i file my 2011 taxes An eligible state or local government section 457 deferred compensation plan. How can i file my 2011 taxes Eligible rollover distributions. How can i file my 2011 taxes   Generally, an eligible rollover distribution is any distribution of all or any part of the balance to your credit in a qualified retirement plan. How can i file my 2011 taxes For information about exceptions to eligible rollover distributions, see Publication 575. How can i file my 2011 taxes Rollover of nontaxable amounts. How can i file my 2011 taxes   You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another qualified retirement plan that is a qualified employee plan or a 403(b) plan, or to a traditional or Roth IRA. How can i file my 2011 taxes The transfer must be made either through a direct rollover to a qualified plan or 403(b) plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional or Roth IRA. How can i file my 2011 taxes   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. How can i file my 2011 taxes   Any after-tax contributions that you roll over into your traditional IRA become part of your basis (cost) in your IRAs. How can i file my 2011 taxes To recover your basis when you take distributions from your IRA, you must complete Form 8606 for the year of the distribution. How can i file my 2011 taxes For more information, see the Form 8606 instructions. How can i file my 2011 taxes Direct rollover option. How can i file my 2011 taxes   You can choose to have any part or all of an eligible rollover distribution paid directly to another qualified retirement plan that accepts rollover distributions or to a traditional or Roth IRA. How can i file my 2011 taxes If you choose the direct rollover option, or have an automatic rollover, no tax will be withheld from any part of the distribution that is directly paid to the trustee of the other plan. How can i file my 2011 taxes Payment to you option. How can i file my 2011 taxes   If an eligible rollover distribution is paid to you, 20% generally will be withheld for income tax. How can i file my 2011 taxes However, the full amount is treated as distributed to you even though you actually receive only 80%. How can i file my 2011 taxes You generally must include in income any part (including the part withheld) that you do not roll over within 60 days to another qualified retirement plan or to a traditional or Roth IRA. How can i file my 2011 taxes (See Pensions and Annuities under Tax Withholding for 2014 in chapter 4. How can i file my 2011 taxes )    If you decide to roll over an amount equal to the distribution before withholding, your contribution to the new plan or IRA must include other money (for example, from savings or amounts borrowed) to replace the amount withheld. How can i file my 2011 taxes Time for making rollover. How can i file my 2011 taxes   You generally must complete the rollover of an eligible rollover distribution paid to you by the 60th day following the day on which you receive the distribution from your employer's plan. How can i file my 2011 taxes (If an amount distributed to you becomes a frozen deposit in a financial institution during the 60-day period after you receive it, the rollover period is extended for the period during which the distribution is in a frozen deposit in a financial institution. How can i file my 2011 taxes )   The IRS may waive the 60-day requirement where the failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. How can i file my 2011 taxes   The administrator of a qualified plan must give you a written explanation of your distribution options within a reasonable period of time before making an eligible rollover distribution. How can i file my 2011 taxes Qualified domestic relations order (QDRO). How can i file my 2011 taxes   You may be able to roll over tax free all or part of a distribution from a qualified retirement plan that you receive under a QDRO. How can i file my 2011 taxes If you receive the distribution as an employee's spouse or former spouse (not as a nonspousal beneficiary), the rollover rules apply to you as if you were the employee. How can i file my 2011 taxes You can roll over the distribution from the plan into a traditional IRA or to another eligible retirement plan. How can i file my 2011 taxes See Rollovers in Publication 575 for more information on benefits received under a QDRO. How can i file my 2011 taxes Rollover by surviving spouse. How can i file my 2011 taxes   You may be able to roll over tax free all or part of a distribution from a qualified retirement plan you receive as the surviving spouse of a deceased employee. How can i file my 2011 taxes The rollover rules apply to you as if you were the employee. How can i file my 2011 taxes You can roll over a distribution into a qualified retirement plan or a traditional or Roth IRA. How can i file my 2011 taxes For a rollover to a Roth IRA, see Rollovers to Roth IRAs , later. How can i file my 2011 taxes    A distribution paid to a beneficiary other than the employee's surviving spouse is generally not an eligible rollover distribution. How can i file my 2011 taxes However, see Rollovers by nonspouse beneficiary next. How can i file my 2011 taxes Rollovers by nonspouse beneficiary. How can i file my 2011 taxes   If you are a designated beneficiary (other than a surviving spouse) of a deceased employee, you may be able to roll over tax free all or a portion of a distribution you receive from an eligible retirement plan of the employee. How can i file my 2011 taxes The distribution must be a direct trustee-to-trustee transfer to your traditional or Roth IRA that was set up to receive the distribution. How can i file my 2011 taxes The transfer will be treated as an eligible rollover distribution and the receiving plan will be treated as an inherited IRA. How can i file my 2011 taxes For information on inherited IRAs, see What if You Inherit an IRA? in chapter 1 of Publication 590, Individual Retirement Arrangements (IRAs). How can i file my 2011 taxes Retirement bonds. How can i file my 2011 taxes   If you redeem retirement bonds purchased under a qualified bond purchase plan, you can roll over the proceeds that exceed your basis tax free into an IRA (as discussed in Publication 590) or a qualified employer plan. How can i file my 2011 taxes Designated Roth accounts. How can i file my 2011 taxes   You can roll over an eligible rollover distribution from a designated Roth account into another designated Roth account or a Roth IRA. How can i file my 2011 taxes If you want to roll over the part of the distribution that is not included in income, you must make a direct rollover of the entire distribution or you can roll over the entire amount (or any portion) to a Roth IRA. How can i file my 2011 taxes For more information on rollovers from designated Roth accounts, see Rollovers in Publication 575. How can i file my 2011 taxes In-plan rollovers to designated Roth accounts. How can i file my 2011 taxes   If you are a plan participant in a 401(k), 403(b), or 457(b) plan, your plan may permit you to roll over amounts in those plans to a designated Roth account within the same plan. How can i file my 2011 taxes The rollover of any untaxed amounts must be included in income. How can i file my 2011 taxes See Designated Roth accounts under Rollovers in Publication 575 for more information. How can i file my 2011 taxes Rollovers to Roth IRAs. How can i file my 2011 taxes   You can roll over distributions directly from a qualified retirement plan (other than a designated Roth account) to a Roth IRA. How can i file my 2011 taxes   You must include in your gross income distributions from a qualified retirement plan (other than a designated Roth account) that you would have had to include in income if you had not rolled them over into a Roth IRA. How can i file my 2011 taxes You do not include in gross income any part of a distribution from a qualified retirement plan that is a return of contributions to the plan that were taxable to you when paid. How can i file my 2011 taxes In addition, the 10% tax on early distributions does not apply. How can i file my 2011 taxes More information. How can i file my 2011 taxes   For more information on the rules for rolling over distributions, see Rollovers in Publication 575. How can i file my 2011 taxes Special Additional Taxes To discourage the use of pension funds for purposes other than normal retirement, the law imposes additional taxes on early distributions of those funds and on failures to withdraw the funds timely. How can i file my 2011 taxes Ordinarily, you will not be subject to these taxes if you roll over all early distributions you receive, as explained earlier, and begin drawing out the funds at a normal retirement age, in reasonable amounts over your life expectancy. How can i file my 2011 taxes These special additional taxes are the taxes on: Early distributions, and Excess accumulation (not receiving minimum distributions). How can i file my 2011 taxes These taxes are discussed in the following sections. How can i file my 2011 taxes If you must pay either of these taxes, report them on Form 5329. How can i file my 2011 taxes However, you do not have to file Form 5329 if you owe only the tax on early distributions and your Form 1099-R correctly shows a “1” in box 7. How can i file my 2011 taxes Instead, enter 10% of the taxable part of the distribution on Form 1040, line 58 and write “No” under the heading “Other Taxes” to the left of line 58. How can i file my 2011 taxes Even if you do not owe any of these taxes, you may have to complete Form 5329 and attach it to your Form 1040. How can i file my 2011 taxes This applies if you meet an exception to the tax on early distributions but box 7 of your Form 1099-R does not indicate an exception. How can i file my 2011 taxes Tax on Early Distributions Most distributions (both periodic and nonperiodic) from qualified retirement plans and nonqualified annuity contracts made to you before you reach age 59½ are subject to an additional tax of 10%. How can i file my 2011 taxes This tax applies to the part of the distribution that you must include in gross income. How can i file my 2011 taxes For this purpose, a qualified retirement plan is: A qualified employee plan, A qualified employee annuity plan, A tax-sheltered annuity plan, or An eligible state or local government section 457 deferred compensation plan (to the extent that any distribution is attributable to amounts the plan received in a direct transfer or rollover from one of the other plans listed here or an IRA). How can i file my 2011 taxes 5% rate on certain early distributions from deferred annuity contracts. How can i file my 2011 taxes   If an early withdrawal from a deferred annuity is otherwise subject to the 10% additional tax, a 5% rate may apply instead. How can i file my 2011 taxes A 5% rate applies to distributions under a written election providing a specific schedule for the distribution of your interest in the contract if, as of March 1, 1986, you had begun receiving payments under the election. How can i file my 2011 taxes On line 4 of Form 5329, multiply the line 3 amount by 5% instead of 10%. How can i file my 2011 taxes Attach an explanation to your return. How can i file my 2011 taxes Distributions from Roth IRAs allocable to a rollover from an eligible retirement plan within the 5-year period. How can i file my 2011 taxes   If, within the 5-year period starting with the first day of your tax year in which you rolled over an amount from an eligible retirement plan to a Roth IRA, you take a distribution from the Roth IRA, you may have to pay the additional 10% tax on early distributions. How can i file my 2011 taxes You generally must pay the 10% additional tax on any amount attributable to the part of the rollover that you had to include in income. How can i file my 2011 taxes The additional tax is figured on Form 5329. How can i file my 2011 taxes For more information, see Form 5329 and its instructions. How can i file my 2011 taxes For information on qualified distributions from Roth IRAs, see Additional Tax on Early Distributions in chapter 2 of Publication 590. How can i file my 2011 taxes Distributions from designated Roth accounts allocable to in-plan Roth rollovers within the 5-year period. How can i file my 2011 taxes   If, within the 5-year period starting with the first day of your tax year in which you rolled over an amount from a 401(k), 403(b), or 457(b) plan to a designated Roth account, you take a distribution from the designated Roth account, you may have to pay the additional 10% tax on early distributions. How can i file my 2011 taxes You generally must pay the 10% additional tax on any amount attributable to the part of the in-plan rollover that you had to include in income. How can i file my 2011 taxes The additional tax is figured on Form 5329. How can i file my 2011 taxes For more information, see Form 5329 and its instructions. How can i file my 2011 taxes For information on qualified distributions from designated Roth accounts, see Designated Roth accounts under Taxation of Periodic Payments in Publication 575. How can i file my 2011 taxes Exceptions to tax. How can i file my 2011 taxes    Certain early distributions are excepted from the early distribution tax. How can i file my 2011 taxes If the payer knows that an exception applies to your early distribution, distribution code “2,” “3,” or “4” should be shown in box 7 of your Form 1099-R and you do not have to report the distribution on Form 5329. How can i file my 2011 taxes If an exception applies but distribution code “1” (early distribution, no known exception) is shown in box 7, you must file Form 5329. How can i file my 2011 taxes Enter the taxable amount of the distribution shown in box 2a of your Form 1099-R on line 1 of Form 5329. How can i file my 2011 taxes On line 2, enter the amount that can be excluded and the exception number shown in the Form 5329 instructions. How can i file my 2011 taxes    If distribution code “1” is incorrectly shown on your Form 1099-R for a distribution received when you were age 59½ or older, include that distribution on Form 5329. How can i file my 2011 taxes Enter exception number “12” on line 2. How can i file my 2011 taxes General exceptions. How can i file my 2011 taxes   The tax does not apply to distributions that are: Made as part of a series of substantially equal periodic payments (made at least annually) for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated beneficiary (if from a qualified retirement plan, the payments must begin after your separation from service), Made because you are totally and permanently disabled, or Made on or after the death of the plan participant or contract holder. How can i file my 2011 taxes Additional exceptions for qualified retirement plans. How can i file my 2011 taxes   The tax does not apply to distributions that are: From a qualified retirement plan (other than an IRA) after your separation from service in or after the year you reached age 55 (age 50 for qualified public safety employees), From a qualified retirement plan (other than an IRA) to an alternate payee under a qualified domestic relations order, From a qualified retirement plan to the extent you have deductible medical expenses that exceed 10% (or 7. How can i file my 2011 taxes 5% if you or your spouse are age 65 or older) of your adjusted gross income, whether or not you itemize your deductions for the year, From an employer plan under a written election that provides a specific schedule for distribution of your entire interest if, as of March 1, 1986, you had separated from service and had begun receiving payments under the election, From an employee stock ownership plan for dividends on employer securities held by the plan, From a qualified retirement plan due to an IRS levy of the plan, From elective deferral accounts under 401(k) or 403(b) plans or similar arrangements that are qualified reservist distributions, or Phased retirement annuity payments made to federal employees. How can i file my 2011 taxes See Pub. How can i file my 2011 taxes 721 for more information on the phased retirement program. How can i file my 2011 taxes Qualified public safety employees. How can i file my 2011 taxes   If you are a qualified public safety employee, distributions made from a governmental defined benefit pension plan are not subject to the additional tax on early distributions. How can i file my 2011 taxes You are a qualified public safety employee if you provide police protection, firefighting services, or emergency medical services for a state or municipality, and you separated from service in or after the year you attained age 50. How can i file my 2011 taxes Qualified reservist distributions. How can i file my 2011 taxes   A qualified reservist distribution is not subject to the additional tax on early distributions. How can i file my 2011 taxes A qualified reservist distribution is a distribution (a) from elective deferrals under a section 401(k) or 403(b) plan, or a similar arrangement, (b) to an individual ordered or called to active duty (because he or she is a member of a reserve component) for a period of more than 179 days or for an indefinite period, and (c) made during the period beginning on the date of the order or call and ending at the close of the active duty period. How can i file my 2011 taxes You must have been ordered or called to active duty after September 11, 2001. How can i file my 2011 taxes For more information, see Qualified reservist distributions under Special Additional Taxes in Publication 575. How can i file my 2011 taxes Additional exceptions for nonqualified annuity contracts. How can i file my 2011 taxes   The tax does not apply to distributions from: A deferred annuity contract to the extent allocable to investment in the contract before August 14, 1982, A deferred annuity contract under a qualified personal injury settlement, A deferred annuity contract purchased by your employer upon termination of a qualified employee plan or qualified employee annuity plan and held by your employer until your separation from service, or An immediate annuity contract (a single premium contract providing substantially equal annuity payments that start within 1 year from the date of purchase and are paid at least annually). How can i file my 2011 taxes Tax on Excess Accumulation To make sure that most of your retirement benefits are paid to you during your lifetime, rather than to your beneficiaries after your death, the payments that you receive from qualified retirement plans must begin no later than your required beginning date (defined later). How can i file my 2011 taxes The payments each year cannot be less than the required minimum distribution. How can i file my 2011 taxes Required distributions not made. How can i file my 2011 taxes   If the actual distributions to you in any year are less than the minimum required distribution for that year, you are subject to an additional tax. How can i file my 2011 taxes The tax equals 50% of the part of the required minimum distribution that was not distributed. How can i file my 2011 taxes   For this purpose, a qualified retirement plan includes: A qualified employee plan, A qualified employee annuity plan, An eligible section 457 deferred compensation plan, or A tax-sheltered annuity plan (403(b) plan)(for benefits accruing after 1986). How can i file my 2011 taxes Waiver. How can i file my 2011 taxes   The tax may be waived if you establish that the shortfall in distributions was due to reasonable error and that reasonable steps are being taken to remedy the shortfall. How can i file my 2011 taxes See the Instructions for Form 5329 for the procedure to follow if you believe you qualify for a waiver of this tax. How can i file my 2011 taxes State insurer delinquency proceedings. How can i file my 2011 taxes   You might not receive the minimum distribution because assets are invested in a contract issued by an insurance company in state insurer delinquency proceedings. How can i file my 2011 taxes If your payments are reduced below the minimum due to these proceedings, you should contact your plan administrator. How can i file my 2011 taxes Under certain conditions, you will not have to pay the 50% excise tax. How can i file my 2011 taxes Required beginning date. How can i file my 2011 taxes   Unless the rule for 5% owners applies, you generally must begin to receive distributions from your qualified retirement plan by April 1 of the year that follows the later of: The calendar year in which you reach age 70½, or The calendar year in which you retire from employment with the employer maintaining the plan. How can i file my 2011 taxes However, your plan may require you to begin to receive distributions by April 1 of the year that follows the year in which you reach age 70½, even if you have not retired. How can i file my 2011 taxes   If you reached age 70½ in 2013, you may be required to receive your first distribution by April 1, 2014. How can i file my 2011 taxes Your required distribution then must be made for 2014 by December 31, 2014. How can i file my 2011 taxes 5% owners. How can i file my 2011 taxes   If you are a 5% owner, you must begin to receive distributions by April 1 of the year that follows the calendar year in which you reach age 70½. How can i file my 2011 taxes   You are a 5% owner if, for the plan year ending in the calendar year in which you reach age 70½, you own (or are considered to own under section 318 of the Internal Revenue Code) more than 5% of the outstanding stock (or more than 5% of the total voting power of all stock) of the employer, or more than 5% of the capital or profits interest in the employer. How can i file my 2011 taxes Age 70½. How can i file my 2011 taxes   You reach age 70½ on the date that is 6 calendar months after the date of your 70th birthday. How can i file my 2011 taxes   For example, if you are retired and your 70th birthday was on June 30, 2013, you were age 70½ on December 30, 2013. How can i file my 2011 taxes If your 70th birthday was on July 1, 2013, you reached age 70½ on January 1, 2014. How can i file my 2011 taxes Required distributions. How can i file my 2011 taxes   By the required beginning date, as explained earlier, you must either: Receive your entire interest in the plan (for a tax-sheltered annuity, your entire benefit accruing after 1986), or Begin receiving periodic distributions in annual amounts calculated to distribute your entire interest (for a tax-sheltered annuity, your entire benefit accruing after 1986) over your life or life expectancy or over the joint lives or joint life expectancies of you and a designated beneficiary (or over a shorter period). How can i file my 2011 taxes Additional information. How can i file my 2011 taxes   For more information on this rule, see Tax on Excess Accumulation in Publication 575. How can i file my 2011 taxes Form 5329. How can i file my 2011 taxes   You must file Form 5329 if you owe tax because you did not receive a minimum required distribution from your qualified retirement plan. How can i file my 2011 taxes Survivors and Beneficiaries Generally, a survivor or beneficiary reports pension or annuity income in the same way the plan participant would have. How can i file my 2011 taxes However, some special rules apply. How can i file my 2011 taxes See Publication 575 for more information. How can i file my 2011 taxes Survivors of employees. How can i file my 2011 taxes   If you are entitled to receive a survivor annuity on the death of an employee who died, you can exclude part of each annuity payment as a tax-free recovery of the employee's investment in the contract. How can i file my 2011 taxes You must figure the taxable and tax-free parts of your annuity payments using the method that applies as if you were the employee. How can i file my 2011 taxes Survivors of retirees. How can i file my 2011 taxes   If you receive benefits as a survivor under a joint and survivor annuity, include those benefits in income in the same way the retiree would have included them in income. How can i file my 2011 taxes If you receive a survivor annuity because of the death of a retiree who had reported the annuity under the Three-Year Rule and recovered all of the cost tax free, your survivor payments are fully taxable. How can i file my 2011 taxes    If the retiree was reporting the annuity payments under the General Rule, you must apply the same exclusion percentage to your initial survivor annuity payment called for in the contract. How can i file my 2011 taxes The resulting tax-free amount will then remain fixed. How can i file my 2011 taxes Any increases in the survivor annuity are fully taxable. How can i file my 2011 taxes    If the retiree was reporting the annuity payments under the Simplified Method, the part of each payment that is tax free is the same as the tax-free amount figured by the retiree at the annuity starting date. How can i file my 2011 taxes This amount remains fixed even if the annuity payments are increased or decreased. How can i file my 2011 taxes See Simplified Method , earlier. How can i file my 2011 taxes   In any case, if the annuity starting date is after 1986, the total exclusion over the years cannot be more than the cost. How can i file my 2011 taxes Estate tax deduction. How can i file my 2011 taxes   If your annuity was a joint and survivor annuity that was included in the decedent's estate, an estate tax may have been paid on it. How can i file my 2011 taxes You can deduct the part of the total estate tax that was based on the annuity. How can i file my 2011 taxes The deceased annuitant must have died after the annuity starting date. How can i file my 2011 taxes (For details, see section 1. How can i file my 2011 taxes 691(d)-1 of the regulations. How can i file my 2011 taxes ) Deduct it in equal amounts over your remaining life expectancy. How can i file my 2011 taxes   If the decedent died before the annuity starting date of a deferred annuity contract and you receive a death benefit under that contract, the amount you receive (either in a lump sum or as periodic payments) in excess of the decedent's cost is included in your gross income as income in respect of a decedent for which you may be able to claim an estate tax deduction. How can i file my 2011 taxes   You can take the estate tax deduction as an itemized deduction on Schedule A, Form 1040. How can i file my 2011 taxes This deduction is not subject to the 2%-of-adjusted-gross-income limit on miscellaneous deductions. How can i file my 2011 taxes See Publication 559, Survivors, Executors, and Administrators, for more information on the estate tax deduction. How can i file my 2011 taxes Prev  Up  Next   Home   More Online Publications
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The How Can I File My 2011 Taxes

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