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How Do I File 2009 Taxes Online

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How Do I File 2009 Taxes Online

How do i file 2009 taxes online 1. How do i file 2009 taxes online   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. How do i file 2009 taxes online 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 do i file 2009 taxes online Reseller statement. How do i file 2009 taxes online Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. How do i file 2009 taxes online Deep-draft ocean-going vessels. How do i file 2009 taxes online Passenger vessels. How do i file 2009 taxes online Ocean-going barges. How do i file 2009 taxes online State or local governments. How do i file 2009 taxes online 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 do i file 2009 taxes online Gasoline, including aviation gasoline and gasoline blendstocks. How do i file 2009 taxes online Diesel fuel, including dyed diesel fuel. How do i file 2009 taxes online Diesel-water fuel emulsion. How do i file 2009 taxes online Kerosene, including dyed kerosene and kerosene used in aviation. How do i file 2009 taxes online Other Fuels (including alternative fuels). How do i file 2009 taxes online Compressed natural gas (CNG). How do i file 2009 taxes online Fuels used in commercial transportation on inland waterways. How do i file 2009 taxes online Any liquid used in a fractional ownership program aircraft as fuel. How do i file 2009 taxes online The following terms are used throughout the discussion of fuel taxes. How do i file 2009 taxes online Other terms are defined in the discussion of the specific fuels to which they pertain. How do i file 2009 taxes online Agri-biodiesel. How do i file 2009 taxes online   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 do i file 2009 taxes online Approved terminal or refinery. How do i file 2009 taxes online   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 do i file 2009 taxes online Biodiesel. How do i file 2009 taxes online   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 do i file 2009 taxes online Blended taxable fuel. How do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online Blender. How do i file 2009 taxes online   This is the person that produces blended taxable fuel. How do i file 2009 taxes online Bulk transfer. How do i file 2009 taxes online   This is the transfer of taxable fuel by pipeline or vessel. How do i file 2009 taxes online Bulk transfer/terminal system. How do i file 2009 taxes online   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. How do i file 2009 taxes online 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 do i file 2009 taxes online Cellulosic biofuel. How do i file 2009 taxes online   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 do i file 2009 taxes online Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). How do i file 2009 taxes online 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 do i file 2009 taxes online Also see Second generation biofuel below. How do i file 2009 taxes online Diesel-water fuel emulsion. How do i file 2009 taxes online   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. How do i file 2009 taxes online 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 do i file 2009 taxes online Dry lease aircraft exchange. How do i file 2009 taxes online   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How do i file 2009 taxes online Enterer. How do i file 2009 taxes online   This is the importer of record (under customs law) for the taxable fuel. How do i file 2009 taxes online 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 do i file 2009 taxes online If there is no importer of record, the owner at the time of entry into the United States is the enterer. How do i file 2009 taxes online Entry. How do i file 2009 taxes online   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 do i file 2009 taxes online This does not apply to fuel brought into Puerto Rico (which is part of the U. How do i file 2009 taxes online S. How do i file 2009 taxes online customs territory), but does apply to fuel brought into the United States from Puerto Rico. How do i file 2009 taxes online Fractional ownership aircraft program and fractional program aircraft. How do i file 2009 taxes online   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How do i file 2009 taxes online Measurement of taxable fuel. How do i file 2009 taxes online   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. How do i file 2009 taxes online Other fuels. How do i file 2009 taxes online   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. How do i file 2009 taxes online Pipeline operator. How do i file 2009 taxes online   This is the person that operates a pipeline within the bulk transfer/terminal system. How do i file 2009 taxes online Position holder. How do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online A terminal operator that owns taxable fuel in its terminal is a position holder. How do i file 2009 taxes online Rack. How do i file 2009 taxes online   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. How do i file 2009 taxes online Refiner. How do i file 2009 taxes online   This is any person that owns, operates, or otherwise controls a refinery. How do i file 2009 taxes online Refinery. How do i file 2009 taxes online   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 do i file 2009 taxes online However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. How do i file 2009 taxes online For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. How do i file 2009 taxes online Registrant. How do i file 2009 taxes online   This is a taxable fuel registrant (see Registration Requirements, later). How do i file 2009 taxes online Removal. How do i file 2009 taxes online   This is any physical transfer of taxable fuel. How do i file 2009 taxes online It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. How do i file 2009 taxes online However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. How do i file 2009 taxes online Renewable diesel. How do i file 2009 taxes online   See Renewable Diesel Credits in chapter 2. How do i file 2009 taxes online Sale. How do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online Second generation biofuel. How do i file 2009 taxes online   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 do i file 2009 taxes online S. How do i file 2009 taxes online C. How do i file 2009 taxes online 7545). How do i file 2009 taxes online It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. How do i file 2009 taxes online It is not alcohol of less than 150 proof (disregard any added denaturants). How do i file 2009 taxes online See Form 6478 for more information. How do i file 2009 taxes online State. How do i file 2009 taxes online   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. How do i file 2009 taxes online An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. How do i file 2009 taxes online Taxable fuel. How do i file 2009 taxes online   This means gasoline, diesel fuel, and kerosene. How do i file 2009 taxes online Terminal. How do i file 2009 taxes online   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. How do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online Terminal operator. How do i file 2009 taxes online   This is any person that owns, operates, or otherwise controls a terminal. How do i file 2009 taxes online Throughputter. How do i file 2009 taxes online   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 do i file 2009 taxes online Vessel operator. How do i file 2009 taxes online   This is the person that operates a vessel within the bulk transfer/terminal system. How do i file 2009 taxes online However, vessel does not include a deep draft ocean-going vessel. How do i file 2009 taxes online Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. How do i file 2009 taxes online A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. How do i file 2009 taxes online For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. How do i file 2009 taxes online The returns are due the last day of the month following the month in which the transaction occurs. How do i file 2009 taxes online Generally, these returns can be filed on paper or electronically. How do i file 2009 taxes online For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. How do i file 2009 taxes online Publication 3536 is only available on the IRS website. How do i file 2009 taxes online Form 720-TO. How do i file 2009 taxes online   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. How do i file 2009 taxes online Each terminal operator must file a separate form for each approved terminal. How do i file 2009 taxes online Form 720-CS. How do i file 2009 taxes online   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 do i file 2009 taxes online Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. How do i file 2009 taxes online See Form 637 for other persons who must register and for more information about registration. How do i file 2009 taxes online Persons that are required to be registered. How do i file 2009 taxes online   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 do i file 2009 taxes online Persons that may register. How do i file 2009 taxes online   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 do i file 2009 taxes online Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. How do i file 2009 taxes online However, they must be registered to file claims for certain sales and uses of fuel. How do i file 2009 taxes online See Form 637 for more information. How do i file 2009 taxes online Taxable fuel registrant. How do i file 2009 taxes online   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 do i file 2009 taxes online The term registrant as used in the discussions of these fuels means a taxable fuel registrant. How do i file 2009 taxes online Additional information. How do i file 2009 taxes online   See the Form 637 instructions for the information you must submit when you apply for registration. How do i file 2009 taxes online Failure to register. How do i file 2009 taxes online   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 do i file 2009 taxes online Gasoline and Aviation Gasoline Gasoline. How do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online Gasoline also includes gasoline blendstocks, discussed later. How do i file 2009 taxes online Aviation gasoline. How do i file 2009 taxes online   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 do i file 2009 taxes online Taxable Events The tax on gasoline is $. How do i file 2009 taxes online 184 per gallon. How do i file 2009 taxes online The tax on aviation gasoline is $. How do i file 2009 taxes online 194 per gallon. How do i file 2009 taxes online When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. How do i file 2009 taxes online 141 per gallon. How do i file 2009 taxes online See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. How do i file 2009 taxes online Tax is imposed on the removal, entry, or sale of gasoline. How do i file 2009 taxes online Each of these events is discussed later. How do i file 2009 taxes online Also, see the special rules that apply to gasoline blendstocks, later. How do i file 2009 taxes online If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. How do i file 2009 taxes online See Refunds of Second Tax in chapter 2. How do i file 2009 taxes online Removal from terminal. How do i file 2009 taxes online   All removals of gasoline at a terminal rack are taxable. How do i file 2009 taxes online The position holder for that gasoline is liable for the tax. How do i file 2009 taxes online Two-party exchanges. How do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. How do i file 2009 taxes online 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 do i file 2009 taxes online The transaction is subject to a written contract. How do i file 2009 taxes online Terminal operator's liability. How do i file 2009 taxes online   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 do i file 2009 taxes online   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. How do i file 2009 taxes online The terminal operator is a registrant. How do i file 2009 taxes online The terminal operator has an unexpired notification certificate (discussed later) from the position holder. How do i file 2009 taxes online The terminal operator has no reason to believe any information on the certificate is false. How do i file 2009 taxes online Removal from refinery. How do i file 2009 taxes online   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. How do i file 2009 taxes online 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 do i file 2009 taxes online It is made at the refinery rack. How do i file 2009 taxes online The refiner is liable for the tax. How do i file 2009 taxes online Exception. How do i file 2009 taxes online   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. How do i file 2009 taxes online The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. How do i file 2009 taxes online The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How do i file 2009 taxes online The removal from the refinery is by railcar. How do i file 2009 taxes online The same person operates the refinery and the facility at which the gasoline is received. How do i file 2009 taxes online Entry into the United States. How do i file 2009 taxes online   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. How do i file 2009 taxes online It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. How do i file 2009 taxes online It is not made by bulk transfer. How do i file 2009 taxes online The enterer is liable for the tax. How do i file 2009 taxes online Importer of record's liability. How do i file 2009 taxes online   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 do i file 2009 taxes online   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 do i file 2009 taxes online The importer of record has an unexpired notification certificate (discussed later) from the enterer. How do i file 2009 taxes online The importer of record has no reason to believe any information in the certificate is false. How do i file 2009 taxes online Customs bond. How do i file 2009 taxes online   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 do i file 2009 taxes online Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How do i file 2009 taxes online   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 do i file 2009 taxes online The position holder is liable for the tax. How do i file 2009 taxes online The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. How do i file 2009 taxes online However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How do i file 2009 taxes online Bulk transfers not received at approved terminal or refinery. How do i file 2009 taxes online   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 do i file 2009 taxes online No tax was previously imposed (as discussed earlier) on any of the following events. How do i file 2009 taxes online The removal from the refinery. How do i file 2009 taxes online The entry into the United States. How do i file 2009 taxes online The removal from a terminal by an unregistered position holder. How do i file 2009 taxes online 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 do i file 2009 taxes online   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. How do i file 2009 taxes online However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. How do i file 2009 taxes online The owner is a registrant. How do i file 2009 taxes online The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. How do i file 2009 taxes online The owner has no reason to believe any information on the certificate is false. How do i file 2009 taxes online The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. How do i file 2009 taxes online The operator is jointly and severally liable if the owner does not meet these conditions. How do i file 2009 taxes online Sales to unregistered person. How do i file 2009 taxes online   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 do i file 2009 taxes online   The seller is liable for the tax. How do i file 2009 taxes online However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. How do i file 2009 taxes online   The seller is a registrant. How do i file 2009 taxes online The seller has an unexpired notification certificate (discussed later) from the buyer. How do i file 2009 taxes online The seller has no reason to believe any information on the certificate is false. How do i file 2009 taxes online The buyer of the gasoline is liable for the tax if the seller meets these conditions. How do i file 2009 taxes online The buyer is jointly and severally liable if the seller does not meet these conditions. How do i file 2009 taxes online Exception. How do i file 2009 taxes online   The tax does not apply to a sale if all of the following apply. How do i file 2009 taxes online The buyer's principal place of business is not in the United States. How do i file 2009 taxes online The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. How do i file 2009 taxes online The seller is a registrant and the exporter of record. How do i file 2009 taxes online The fuel was exported. How do i file 2009 taxes online Removal or sale of blended gasoline. How do i file 2009 taxes online   The removal or sale of blended gasoline by the blender is taxable. How do i file 2009 taxes online See Blended taxable fuel under Definitions, earlier. How do i file 2009 taxes online   The blender is liable for the tax. How do i file 2009 taxes online The tax is figured on the number of gallons not previously subject to the tax on gasoline. How do i file 2009 taxes online   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 do i file 2009 taxes online See Form 720 to report this tax. How do i file 2009 taxes online You also must be registered with the IRS as a blender. How do i file 2009 taxes online See Form 637. How do i file 2009 taxes online   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 do i file 2009 taxes online Notification certificate. How do i file 2009 taxes online   The notification certificate is used to notify a person of the registration status of the registrant. How do i file 2009 taxes online A copy of the registrant's letter of registration cannot be used as a notification certificate. How do i file 2009 taxes online A model notification certificate is shown in the Appendix as Model Certificate C. How do i file 2009 taxes online A notification certificate must contain all information necessary to complete the model. How do i file 2009 taxes online   The certificate may be included as part of any business records normally used for a sale. How do i file 2009 taxes online 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 do i file 2009 taxes online The registrant must provide a new certificate if any information on a certificate has changed. How do i file 2009 taxes online Additional persons liable. How do i file 2009 taxes online   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 do i file 2009 taxes online Gasoline Blendstocks Gasoline blendstocks may be subject to $. How do i file 2009 taxes online 001 per gallon LUST tax as discussed below. How do i file 2009 taxes online Gasoline includes gasoline blendstocks. How do i file 2009 taxes online The previous discussions apply to these blendstocks. How do i file 2009 taxes online However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. How do i file 2009 taxes online 001 per gallon or are not subject to the excise tax. How do i file 2009 taxes online Blendstocks. How do i file 2009 taxes online   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 do i file 2009 taxes online   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. How do i file 2009 taxes online Not used to produce finished gasoline. How do i file 2009 taxes online   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. How do i file 2009 taxes online Removals and entries not connected to sale. How do i file 2009 taxes online   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. How do i file 2009 taxes online Removals and entries connected to sale. How do i file 2009 taxes online   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 do i file 2009 taxes online The person has an unexpired certificate (discussed later) from the buyer. How do i file 2009 taxes online The person has no reason to believe any information in the certificate is false. How do i file 2009 taxes online Sales after removal or entry. How do i file 2009 taxes online   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. How do i file 2009 taxes online The seller is liable for the tax. How do i file 2009 taxes online However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. How do i file 2009 taxes online The seller has an unexpired certificate (discussed next) from the buyer. How do i file 2009 taxes online The seller has no reason to believe any information in the certificate is false. How do i file 2009 taxes online Certificate of buyer. How do i file 2009 taxes online   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. How do i file 2009 taxes online The certificate may be included as part of any business records normally used for a sale. How do i file 2009 taxes online A model certificate is shown in the Appendix as Model Certificate D. How do i file 2009 taxes online The certificate must contain all information necessary to complete the model. How do i file 2009 taxes online   A certificate expires on the earliest of the following dates. How do i file 2009 taxes online The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file 2009 taxes online The date a new certificate is provided to the seller. How do i file 2009 taxes online The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. How do i file 2009 taxes online The buyer must provide a new certificate if any information on a certificate has changed. How do i file 2009 taxes online   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 do i file 2009 taxes online Received at approved terminal or refinery. How do i file 2009 taxes online   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 do i file 2009 taxes online The person is a registrant. How do i file 2009 taxes online The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. How do i file 2009 taxes online The person has no reason to believe any information on the certificate is false. How do i file 2009 taxes online Bulk transfers to registered industrial user. How do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online Credits or Refunds. How do i file 2009 taxes online   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. How do i file 2009 taxes online For more information, see chapter 2. How do i file 2009 taxes online Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). How do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. How do i file 2009 taxes online 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 do i file 2009 taxes online Diesel fuel does not include gasoline, kerosene, excluded liquid, No. How do i file 2009 taxes online 5 and No. How do i file 2009 taxes online 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. How do i file 2009 taxes online An excluded liquid is either of the following. How do i file 2009 taxes online A liquid that contains less than 4% normal paraffins. How do i file 2009 taxes online A liquid with all the following properties. How do i file 2009 taxes online Distillation range of 125 degrees Fahrenheit or less. How do i file 2009 taxes online Sulfur content of 10 ppm or less. How do i file 2009 taxes online Minimum color of +27 Saybolt. How do i file 2009 taxes online Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. How do i file 2009 taxes online Kerosene. How do i file 2009 taxes online   This means any of the following liquids. How do i file 2009 taxes online One of the two grades of kerosene (No. How do i file 2009 taxes online 1-K and No. How do i file 2009 taxes online 2-K) covered by ASTM specification D3699. How do i file 2009 taxes online 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 do i file 2009 taxes online See Kerosene for Use in Aviation, later. How do i file 2009 taxes online   However, kerosene does not include excluded liquid, discussed earlier. How do i file 2009 taxes online   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 do i file 2009 taxes online Diesel-powered highway vehicle. How do i file 2009 taxes online   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 do i file 2009 taxes online Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. How do i file 2009 taxes online For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. How do i file 2009 taxes online 2) in chapter 2. How do i file 2009 taxes online Diesel-powered train. How do i file 2009 taxes online   This is any diesel-powered equipment or machinery that rides on rails. How do i file 2009 taxes online The term includes a locomotive, work train, switching engine, and track maintenance machine. How do i file 2009 taxes online Taxable Events The tax on diesel fuel and kerosene is $. How do i file 2009 taxes online 244 per gallon. How do i file 2009 taxes online It is imposed on the removal, entry, or sale of diesel fuel and kerosene. How do i file 2009 taxes online Each of these events is discussed later. How do i file 2009 taxes online Only the $. How do i file 2009 taxes online 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. How do i file 2009 taxes online 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 do i file 2009 taxes online See Refunds of Second Tax in chapter 2. How do i file 2009 taxes online Use in certain intercity and local buses. How do i file 2009 taxes online   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. How do i file 2009 taxes online A claim for $. How do i file 2009 taxes online 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 do i file 2009 taxes online An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. How do i file 2009 taxes online The bus must be engaged in one of the following activities. How do i file 2009 taxes online Scheduled transportation along regular routes regardless of the size of the bus. How do i file 2009 taxes online Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). How do i file 2009 taxes online 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 do i file 2009 taxes online Removal from terminal. How do i file 2009 taxes online   All removals of diesel fuel and kerosene at a terminal rack are taxable. How do i file 2009 taxes online The position holder for that fuel is liable for the tax. How do i file 2009 taxes online Two-party exchanges. How do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. How do i file 2009 taxes online 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 do i file 2009 taxes online The transaction is subject to a written contract. How do i file 2009 taxes online Terminal operator's liability. How do i file 2009 taxes online   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 do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online The terminal operator is a registrant. How do i file 2009 taxes online The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. How do i file 2009 taxes online The terminal operator has no reason to believe any information on the certificate is false. How do i file 2009 taxes online Removal from refinery. How do i file 2009 taxes online   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. How do i file 2009 taxes online 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 do i file 2009 taxes online It is made at the refinery rack. How do i file 2009 taxes online The refiner is liable for the tax. How do i file 2009 taxes online Exception. How do i file 2009 taxes online   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 do i file 2009 taxes online The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. How do i file 2009 taxes online The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How do i file 2009 taxes online 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 do i file 2009 taxes online Entry into the United States. How do i file 2009 taxes online   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. How do i file 2009 taxes online It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. How do i file 2009 taxes online It is not made by bulk transfer. How do i file 2009 taxes online The enterer is liable for the tax. How do i file 2009 taxes online Importer of record's liability. How do i file 2009 taxes online   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 do i file 2009 taxes online   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 do i file 2009 taxes online The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. How do i file 2009 taxes online The importer of record has no reason to believe any information in the certificate is false. How do i file 2009 taxes online Customs bond. How do i file 2009 taxes online   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 do i file 2009 taxes online Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How do i file 2009 taxes online   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 do i file 2009 taxes online The position holder is liable for the tax. How do i file 2009 taxes online The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. How do i file 2009 taxes online However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How do i file 2009 taxes online Bulk transfers not received at approved terminal or refinery. How do i file 2009 taxes online   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 do i file 2009 taxes online No tax was previously imposed (as discussed earlier) on any of the following events. How do i file 2009 taxes online The removal from the refinery. How do i file 2009 taxes online The entry into the United States. How do i file 2009 taxes online The removal from a terminal by an unregistered position holder. How do i file 2009 taxes online 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 do i file 2009 taxes online   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. How do i file 2009 taxes online However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. How do i file 2009 taxes online The owner is a registrant. How do i file 2009 taxes online 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 do i file 2009 taxes online The owner has no reason to believe any information on the certificate is false. How do i file 2009 taxes online 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 do i file 2009 taxes online The operator is jointly and severally liable if the owner does not meet these conditions. How do i file 2009 taxes online Sales to unregistered person. How do i file 2009 taxes online   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 do i file 2009 taxes online   The seller is liable for the tax. How do i file 2009 taxes online However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. How do i file 2009 taxes online The seller is a registrant. How do i file 2009 taxes online The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. How do i file 2009 taxes online The seller has no reason to believe any information on the certificate is false. How do i file 2009 taxes online The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. How do i file 2009 taxes online The buyer is jointly and severally liable if the seller does not meet these conditions. How do i file 2009 taxes online Exception. How do i file 2009 taxes online   The tax does not apply to a sale if all of the following apply. How do i file 2009 taxes online The buyer's principal place of business is not in the United States. How do i file 2009 taxes online The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. How do i file 2009 taxes online The seller is a registrant and the exporter of record. How do i file 2009 taxes online The fuel was exported. How do i file 2009 taxes online Removal or sale of blended diesel fuel or kerosene. How do i file 2009 taxes online   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. How do i file 2009 taxes online Blended taxable fuel produced using biodiesel is subject to the tax. How do i file 2009 taxes online See Blended taxable fuel under Definitions, earlier. How do i file 2009 taxes online   The blender is liable for the tax. How do i file 2009 taxes online The tax is figured on the number of gallons not previously subject to the tax. How do i file 2009 taxes online   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 do i file 2009 taxes online Generally, the biodiesel mixture must be diesel fuel (defined earlier). How do i file 2009 taxes online See Form 720 to report this tax. How do i file 2009 taxes online You also must be registered by the IRS as a blender. How do i file 2009 taxes online See Form 637 for more information. How do i file 2009 taxes online   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 do i file 2009 taxes online Additional persons liable. How do i file 2009 taxes online   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 do i file 2009 taxes online Credits or Refunds. How do i file 2009 taxes online   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. How do i file 2009 taxes online For more information, see chapter 2. How do i file 2009 taxes online Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. How do i file 2009 taxes online 001 per gallon LUST tax as discussed below, unless the fuel is for export. How do i file 2009 taxes online 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 do i file 2009 taxes online The person otherwise liable for tax (for example, the position holder) is a registrant. How do i file 2009 taxes online In the case of a removal from a terminal, the terminal is an approved terminal. How do i file 2009 taxes online The diesel fuel or kerosene satisfies the dyeing requirements (described next). How do i file 2009 taxes online Dyeing requirements. How do i file 2009 taxes online   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. How do i file 2009 taxes online It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. How do i file 2009 taxes online 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 do i file 2009 taxes online Is indelibly dyed by mechanical injection. How do i file 2009 taxes online See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. How do i file 2009 taxes online Notice required. How do i file 2009 taxes online   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 do i file 2009 taxes online   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 do i file 2009 taxes online   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 do i file 2009 taxes online That seller is subject to the penalty described next. How do i file 2009 taxes online Penalty. How do i file 2009 taxes online   A penalty is imposed on a person if any of the following situations apply. How do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. How do i file 2009 taxes online 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 do i file 2009 taxes online   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. How do i file 2009 taxes online After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How do i file 2009 taxes online   This penalty is in addition to any tax imposed on the fuel. How do i file 2009 taxes online   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 do i file 2009 taxes online   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 do i file 2009 taxes online   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. How do i file 2009 taxes online However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. How do i file 2009 taxes online 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 do i file 2009 taxes online Exception to penalty. How do i file 2009 taxes online   The penalty under item (3) will not apply in any of the following situations. How do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online The alteration or attempted alteration occurs in an exempt area of Alaska. How do i file 2009 taxes online See Removal for sale or use in Alaska, later. How do i file 2009 taxes online 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 do i file 2009 taxes online Alaska and Feedstocks Tax of $. How do i file 2009 taxes online 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 do i file 2009 taxes online Undyed kerosene used for feedstock purposes. How do i file 2009 taxes online Removal for sale or use in Alaska. How do i file 2009 taxes online   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 do i file 2009 taxes online The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. How do i file 2009 taxes online 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 do i file 2009 taxes online In the case of a removal from a terminal, the terminal is an approved terminal. How do i file 2009 taxes online 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 do i file 2009 taxes online   If all three of the requirements above are not met, then tax is imposed at $. How do i file 2009 taxes online 244 per gallon. How do i file 2009 taxes online   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 do i file 2009 taxes online Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. How do i file 2009 taxes online Later sales. How do i file 2009 taxes online   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. How do i file 2009 taxes online The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. How do i file 2009 taxes online However, the sale is not taxable (other than the LUST tax at $. How do i file 2009 taxes online 001 per gallon) if all the following requirements are met. How do i file 2009 taxes online The fuel is sold in Alaska for certain nontaxable uses. How do i file 2009 taxes online The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. How do i file 2009 taxes online The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. How do i file 2009 taxes online Feedstock purposes. How do i file 2009 taxes online   The $. How do i file 2009 taxes online 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. How do i file 2009 taxes online The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. How do i file 2009 taxes online In the case of a removal from a terminal, the terminal is an approved terminal. How do i file 2009 taxes online 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 do i file 2009 taxes online   If all of the requirements above are not met, then tax is imposed at $. How do i file 2009 taxes online 244 per gallon. How do i file 2009 taxes online   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. How do i file 2009 taxes online For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. How do i file 2009 taxes online A feedstock user is a person that uses kerosene for a feedstock purpose. How do i file 2009 taxes online A registered feedstock user is a person that has been registered by the IRS as a feedstock user. How do i file 2009 taxes online See Registration Requirements, earlier. How do i file 2009 taxes online Later sales. How do i file 2009 taxes online   The excise tax ($. How do i file 2009 taxes online 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 do i file 2009 taxes online The tax is imposed at the time of the later sale and that seller is liable for the tax. How do i file 2009 taxes online Certificate. How do i file 2009 taxes online   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 do i file 2009 taxes online The certificate may be included as part of any business records normally used for a sale. How do i file 2009 taxes online A model certificate is shown in the Appendix as Model Certificate G. How do i file 2009 taxes online Your certificate must contain all information necessary to complete the model. How do i file 2009 taxes online   A certificate expires on the earliest of the following dates. How do i file 2009 taxes online The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file 2009 taxes online The date the seller is provided a new certificate or notice that the current certificate is invalid. How do i file 2009 taxes online The date the seller is notified the buyer's registration has been revoked or suspended. How do i file 2009 taxes online   The buyer must provide a new certificate if any information on a certificate has changed. How do i file 2009 taxes online 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 do i file 2009 taxes online Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. How do i file 2009 taxes online Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. How do i file 2009 taxes online Any liquid other than gasoline, diesel fuel, or kerosene. How do i file 2009 taxes online Generally, this back-up tax is imposed at a rate of $. How do i file 2009 taxes online 244 per gallon. How do i file 2009 taxes online Liability for tax. How do i file 2009 taxes online   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. How do i file 2009 taxes online 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 do i file 2009 taxes online Exemptions from the back-up tax. How do i file 2009 taxes online   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 do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online A reduced tax rate of $. How do i file 2009 taxes online 198 per gallon is imposed on a diesel-water fuel emulsion. How do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online 244 per gallon. How do i file 2009 taxes online Credits or refunds. How do i file 2009 taxes online   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. How do i file 2009 taxes online Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. How do i file 2009 taxes online 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). How do i file 2009 taxes online For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. How do i file 2009 taxes online 219. How do i file 2009 taxes online The rate of $. How do i file 2009 taxes online 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 do i file 2009 taxes online The airport terminal does not need to be a secured airport terminal for this rate to apply. How do i file 2009 taxes online 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 do i file 2009 taxes online For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. How do i file 2009 taxes online 044 per gallon. How do i file 2009 taxes online For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. How do i file 2009 taxes online 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 do i file 2009 taxes online See Terminal located within a secured area of an airport, later. How do i file 2009 taxes online In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. How do i file 2009 taxes online 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 do i file 2009 taxes online 001. How do i file 2009 taxes online There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. How do i file 2009 taxes online 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 do i file 2009 taxes online See Terminal located within a secured area of an airport, later. How do i file 2009 taxes online In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. How do i file 2009 taxes online The position holder is liable for the $. How do i file 2009 taxes online 001 per gallon tax. How do i file 2009 taxes online 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 do i file 2009 taxes online 141 per gallon applies. How do i file 2009 taxes online Certain refueler trucks, tankers, and tank wagons treated as terminals. How do i file 2009 taxes online   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 do i file 2009 taxes online Such terminal is located within an area of an airport. How do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online Information reporting will be required by terminal operators regarding this provision. How do i file 2009 taxes online 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 do i file 2009 taxes online Terminal located within a secured area of an airport. How do i file 2009 taxes online   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. How do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online 044 per gallon. How do i file 2009 taxes online 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 do i file 2009 taxes online For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. How do i file 2009 taxes online For the aircraft operator to be liable for the tax $. How do i file 2009 taxes online 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 do i file 2009 taxes online Commercial aviation. How do i file 2009 taxes online   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. How do i file 2009 taxes online However, commercial aviation does not include any of the following uses. How do i file 2009 taxes online Any use exclusively for the purpose of skydiving. How do i file 2009 taxes online Certain air transportation by seaplane. How do i file 2009 taxes online See Seaplanes under Transportation of Persons by Air in chapter 4. How do i file 2009 taxes online Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. How do i file 2009 taxes online For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. How do i file 2009 taxes online 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 do i file 2009 taxes online For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. How do i file 2009 taxes online Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. How do i file 2009 taxes online See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. How do i file 2009 taxes online 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 do i file 2009 taxes online 141 per gallon. How do i file 2009 taxes online The fractional ownership program manager is liable for the tax. How do i file 2009 taxes online The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. How do i file 2009 taxes online If the surtax is imposed, the following air transportation taxes do not apply. How do i file 2009 taxes online Transportation of persons by air. How do i file 2009 taxes online Transportation of property by air. How do i file 2009 taxes online Use of international air travel facilities. How do i file 2009 taxes online These taxes are described under Air Transportation Taxes, later. How do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online Fractional program aircraft. How do i file 2009 taxes online   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 do i file 2009 taxes online S. How do i file 2009 taxes online   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 do i file 2009 taxes online In such situations, the flight is not commercial aviation. How do i file 2009 taxes online Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. How do i file 2009 taxes online Fractional owner. How do i file 2009 taxes online   Any person owning any interest (including the entire interest) in a fractional program aircraft. How do i file 2009 taxes online Dry lease aircraft exchange. How do i file 2009 taxes online   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 do i file 2009 taxes online Special rule relating to deadhead service. How do i file 2009 taxes online   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 do i file 2009 taxes online More information. How do i file 2009 taxes online   See section 4043 for more information on the surtax. How do i file 2009 taxes online 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 do i file 2009 taxes online Certificate. How do i file 2009 taxes online   The certificate may be included as part of any business records normally used for a sale. How do i file 2009 taxes online See Model Certificate K in the Appendix. How do i file 2009 taxes online   A certificate expires on the earliest of the following dates. How do i file 2009 taxes online The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file 2009 taxes online The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. How do i file 2009 taxes online The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. How do i file 2009 taxes online   The buyer must provide a new certificate if any information on a certificate has changed. How do i file 2009 taxes online   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 do i file 2009 taxes online Exempt use. How do i file 2009 taxes online   The rate on kerosene for use in aviation is $. How do i file 2009 taxes online 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 do i file 2009 taxes online An exempt use includes kerosene for the exclusive use of a state or local government. How do i file 2009 taxes online There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. How do i file 2009 taxes online Flash title transaction. How do i file 2009 taxes online   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 do i file 2009 taxes online 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 do i file 2009 taxes online 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 do i file 2009 taxes online Reseller statement. How do i file 2009 taxes online   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 do i file 2009 taxes online Credits or Refunds. How do i file 2009 taxes online   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 do i file 2009 taxes online A claim may be made by a registered ultimate vendor for certain sales. How do i file 2009 taxes online For more information, see chapter 2. How do i file 2009 taxes online Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. How do i file 2009 taxes online Other Fuels include alternative fuels. How do i file 2009 taxes online 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 do i file 2009 taxes online Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. How do i file 2009 taxes online Qualified methanol and ethanol fuels. How do i file 2009 taxes online   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. How do i file 2009 taxes online The tax rates are listed in the Instructions for Form 720. How do i file 2009 taxes online Partially exempt methanol and ethanol fuels. How do i file 2009 taxes online   A reduced tax rate applies to these fuels. How do i file 2009 taxes online Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. How do i file 2009 taxes online The tax rates are listed in the Instructions for Form 720. How do i file 2009 taxes online Motor vehicles. How do i file 2009 taxes online   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 do i file 2009 taxes online They are propelled by a motor. How do i file 2009 taxes online They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t
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The How Do I File 2009 Taxes Online

How do i file 2009 taxes online 4. How do i file 2009 taxes online   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. How do i file 2009 taxes online  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. How do i file 2009 taxes online For more information, see Publication 505. How do i file 2009 taxes online Reminders Estimated tax safe harbor for higher income taxpayers. How do i file 2009 taxes online  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. How do i file 2009 taxes online Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. How do i file 2009 taxes online In general, the federal income tax is a pay-as-you-go tax. How do i file 2009 taxes online There are two ways to pay as you go. How do i file 2009 taxes online Withholding. How do i file 2009 taxes online If you are an employee, your employer probably withholds income tax from your pay. How do i file 2009 taxes online Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. How do i file 2009 taxes online The amount withheld is paid to the IRS in your name. How do i file 2009 taxes online Estimated tax. How do i file 2009 taxes online If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. How do i file 2009 taxes online People who are in business for themselves generally will have to pay their tax this way. How do i file 2009 taxes online Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. How do i file 2009 taxes online Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. How do i file 2009 taxes online This chapter explains these methods. How do i file 2009 taxes online In addition, it also explains the following. How do i file 2009 taxes online Credit for withholding and estimated tax. How do i file 2009 taxes online When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. How do i file 2009 taxes online , and for the estimated tax you paid for 2013. How do i file 2009 taxes online Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). How do i file 2009 taxes online Underpayment penalty. How do i file 2009 taxes online If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. How do i file 2009 taxes online In most cases, the IRS can figure this penalty for you. How do i file 2009 taxes online See Underpayment Penalty for 2013 at the end of this chapter. How do i file 2009 taxes online Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. How do i file 2009 taxes online This section explains the rules for withholding tax from each of these types of income. How do i file 2009 taxes online This section also covers backup withholding on interest, dividends, and other payments. How do i file 2009 taxes online Salaries and Wages Income tax is withheld from the pay of most employees. How do i file 2009 taxes online Your pay includes your regular pay, bonuses, commissions, and vacation allowances. How do i file 2009 taxes online It also includes reimbursements and other expense allowances paid under a nonaccountable plan. How do i file 2009 taxes online See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. How do i file 2009 taxes online If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. How do i file 2009 taxes online This is explained under Exemption From Withholding , later. How do i file 2009 taxes online You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. How do i file 2009 taxes online If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . How do i file 2009 taxes online Military retirees. How do i file 2009 taxes online   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. How do i file 2009 taxes online Household workers. How do i file 2009 taxes online   If you are a household worker, you can ask your employer to withhold income tax from your pay. How do i file 2009 taxes online A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. How do i file 2009 taxes online   Tax is withheld only if you want it withheld and your employer agrees to withhold it. How do i file 2009 taxes online If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . How do i file 2009 taxes online Farmworkers. How do i file 2009 taxes online   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. How do i file 2009 taxes online Differential wage payments. How do i file 2009 taxes online    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. How do i file 2009 taxes online Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. How do i file 2009 taxes online The wages and withholding will be reported on Form W-2, Wage and Tax Statement. How do i file 2009 taxes online   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. How do i file 2009 taxes online Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. How do i file 2009 taxes online The amount you earn in each payroll period. How do i file 2009 taxes online The information you give your employer on Form W-4. How do i file 2009 taxes online Form W-4 includes four types of information that your employer will use to figure your withholding. How do i file 2009 taxes online Whether to withhold at the single rate or at the lower married rate. How do i file 2009 taxes online How many withholding allowances you claim (each allowance reduces the amount withheld). How do i file 2009 taxes online Whether you want an additional amount withheld. How do i file 2009 taxes online Whether you are claiming an exemption from withholding in 2014. How do i file 2009 taxes online See Exemption From Withholding , later. How do i file 2009 taxes online Note. How do i file 2009 taxes online You must specify a filing status and a number of withholding allowances on Form W-4. How do i file 2009 taxes online You cannot specify only a dollar amount of withholding. How do i file 2009 taxes online New Job When you start a new job, you must fill out Form W-4 and give it to your employer. How do i file 2009 taxes online Your employer should have copies of the form. How do i file 2009 taxes online If you need to change the information later, you must fill out a new form. How do i file 2009 taxes online If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. How do i file 2009 taxes online You may be able to avoid overwithholding if your employer agrees to use the part-year method. How do i file 2009 taxes online See Part-Year Method in chapter 1 of Publication 505 for more information. How do i file 2009 taxes online Employee also receiving pension income. How do i file 2009 taxes online   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. How do i file 2009 taxes online However, you can choose to split your withholding allowances between your pension and job in any manner. How do i file 2009 taxes online Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. How do i file 2009 taxes online When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. How do i file 2009 taxes online If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. How do i file 2009 taxes online Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. How do i file 2009 taxes online Changing your withholding for 2015. How do i file 2009 taxes online   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. How do i file 2009 taxes online If the event occurs in December 2014, submit a new Form W-4 within 10 days. How do i file 2009 taxes online Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. How do i file 2009 taxes online If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. How do i file 2009 taxes online You should try to have your withholding match your actual tax liability. How do i file 2009 taxes online If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. How do i file 2009 taxes online If too much tax is withheld, you will lose the use of that money until you get your refund. How do i file 2009 taxes online Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. How do i file 2009 taxes online Note. How do i file 2009 taxes online You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. How do i file 2009 taxes online Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. How do i file 2009 taxes online The worksheets are for your own records. How do i file 2009 taxes online Do not give them to your employer. How do i file 2009 taxes online Multiple jobs. How do i file 2009 taxes online   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. How do i file 2009 taxes online Then split your allowances between the Forms W-4 for each job. How do i file 2009 taxes online You cannot claim the same allowances with more than one employer at the same time. How do i file 2009 taxes online You can claim all your allowances with one employer and none with the other(s), or divide them any other way. How do i file 2009 taxes online Married individuals. How do i file 2009 taxes online   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. How do i file 2009 taxes online Use only one set of worksheets. How do i file 2009 taxes online You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. How do i file 2009 taxes online   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. How do i file 2009 taxes online Alternative method of figuring withholding allowances. How do i file 2009 taxes online   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. How do i file 2009 taxes online For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. How do i file 2009 taxes online Personal Allowances Worksheet. How do i file 2009 taxes online   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. How do i file 2009 taxes online Deduction and Adjustments Worksheet. How do i file 2009 taxes online   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. How do i file 2009 taxes online Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. How do i file 2009 taxes online Two-Earners/Multiple Jobs Worksheet. How do i file 2009 taxes online   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. How do i file 2009 taxes online Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. How do i file 2009 taxes online Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. How do i file 2009 taxes online You accurately complete all the Form W-4 worksheets that apply to you. How do i file 2009 taxes online You give your employer a new Form W-4 when changes occur. How do i file 2009 taxes online But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. How do i file 2009 taxes online This is most likely to happen in the following situations. How do i file 2009 taxes online You are married and both you and your spouse work. How do i file 2009 taxes online You have more than one job at a time. How do i file 2009 taxes online You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. How do i file 2009 taxes online You will owe additional amounts with your return, such as self-employment tax. How do i file 2009 taxes online Your withholding is based on obsolete Form W-4 information for a substantial part of the year. How do i file 2009 taxes online Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. How do i file 2009 taxes online You work only part of the year. How do i file 2009 taxes online You change the number of your withholding allowances during the year. How do i file 2009 taxes online Cumulative wage method. How do i file 2009 taxes online   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. How do i file 2009 taxes online You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. How do i file 2009 taxes online You must ask your employer in writing to use this method. How do i file 2009 taxes online   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. How do i file 2009 taxes online ) since the beginning of the year. How do i file 2009 taxes online Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. How do i file 2009 taxes online It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. How do i file 2009 taxes online It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. How do i file 2009 taxes online If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. How do i file 2009 taxes online You can use the IRS Withholding Calculator at www. How do i file 2009 taxes online irs. How do i file 2009 taxes online gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. How do i file 2009 taxes online Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. How do i file 2009 taxes online These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. How do i file 2009 taxes online New Form W-4. How do i file 2009 taxes online   When you start a new job, your employer should have you complete a Form W-4. How do i file 2009 taxes online Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. How do i file 2009 taxes online   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. How do i file 2009 taxes online The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. How do i file 2009 taxes online No Form W-4. How do i file 2009 taxes online   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. How do i file 2009 taxes online Repaying withheld tax. How do i file 2009 taxes online   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. How do i file 2009 taxes online Your employer cannot repay any of the tax previously withheld. How do i file 2009 taxes online Instead, claim the full amount withheld when you file your tax return. How do i file 2009 taxes online   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. How do i file 2009 taxes online Your employer can repay the amount that was withheld incorrectly. How do i file 2009 taxes online If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. How do i file 2009 taxes online Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. How do i file 2009 taxes online The exemption applies only to income tax, not to social security or Medicare tax. How do i file 2009 taxes online You can claim exemption from withholding for 2014 only if both of the following situations apply. How do i file 2009 taxes online For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. How do i file 2009 taxes online For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. How do i file 2009 taxes online Students. How do i file 2009 taxes online   If you are a student, you are not automatically exempt. How do i file 2009 taxes online See chapter 1 to find out if you must file a return. How do i file 2009 taxes online If you work only part time or only during the summer, you may qualify for exemption from withholding. How do i file 2009 taxes online Age 65 or older or blind. How do i file 2009 taxes online   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. How do i file 2009 taxes online Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. How do i file 2009 taxes online Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. How do i file 2009 taxes online Claiming exemption from withholding. How do i file 2009 taxes online   To claim exemption, you must give your employer a Form W-4. How do i file 2009 taxes online Do not complete lines 5 and 6. How do i file 2009 taxes online Enter “Exempt” on line 7. How do i file 2009 taxes online   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. How do i file 2009 taxes online If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. How do i file 2009 taxes online   Your claim of exempt status may be reviewed by the IRS. How do i file 2009 taxes online An exemption is good for only 1 year. How do i file 2009 taxes online   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. How do i file 2009 taxes online Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. How do i file 2009 taxes online The payer can figure withholding on supplemental wages using the same method used for your regular wages. How do i file 2009 taxes online However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. How do i file 2009 taxes online Expense allowances. How do i file 2009 taxes online   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. How do i file 2009 taxes online   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. How do i file 2009 taxes online   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. How do i file 2009 taxes online Penalties You may have to pay a penalty of $500 if both of the following apply. How do i file 2009 taxes online You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. How do i file 2009 taxes online You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. How do i file 2009 taxes online There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. How do i file 2009 taxes online The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. How do i file 2009 taxes online These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. How do i file 2009 taxes online A simple error or an honest mistake will not result in one of these penalties. How do i file 2009 taxes online For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. How do i file 2009 taxes online Tips The tips you receive while working on your job are considered part of your pay. How do i file 2009 taxes online You must include your tips on your tax return on the same line as your regular pay. How do i file 2009 taxes online However, tax is not withheld directly from tip income, as it is from your regular pay. How do i file 2009 taxes online Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. How do i file 2009 taxes online See chapter 6 for information on reporting your tips to your employer. How do i file 2009 taxes online For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. How do i file 2009 taxes online How employer figures amount to withhold. How do i file 2009 taxes online   The tips you report to your employer are counted as part of your income for the month you report them. How do i file 2009 taxes online Your employer can figure your withholding in either of two ways. How do i file 2009 taxes online By withholding at the regular rate on the sum of your pay plus your reported tips. How do i file 2009 taxes online By withholding at the regular rate on your pay plus a percentage of your reported tips. How do i file 2009 taxes online Not enough pay to cover taxes. How do i file 2009 taxes online   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. How do i file 2009 taxes online See Giving your employer money for taxes in chapter 6. How do i file 2009 taxes online Allocated tips. How do i file 2009 taxes online   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. How do i file 2009 taxes online Withholding is based only on your pay plus your reported tips. How do i file 2009 taxes online Your employer should refund to you any incorrectly withheld tax. How do i file 2009 taxes online See Allocated Tips in chapter 6 for more information. How do i file 2009 taxes online Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. How do i file 2009 taxes online Your employer generally must withhold income tax on these benefits from your regular pay. How do i file 2009 taxes online For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. How do i file 2009 taxes online Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. How do i file 2009 taxes online Your employer must notify you if this choice is made. How do i file 2009 taxes online For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. How do i file 2009 taxes online Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. How do i file 2009 taxes online To qualify as sick pay, it must be paid under a plan to which your employer is a party. How do i file 2009 taxes online If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. How do i file 2009 taxes online An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. How do i file 2009 taxes online However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. How do i file 2009 taxes online See Form W-4S , later. How do i file 2009 taxes online If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. How do i file 2009 taxes online Union agreements. How do i file 2009 taxes online   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. How do i file 2009 taxes online See your union representative or your employer for more information. How do i file 2009 taxes online Form W-4S. How do i file 2009 taxes online   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. How do i file 2009 taxes online Its instructions contain a worksheet you can use to figure the amount you want withheld. How do i file 2009 taxes online They also explain restrictions that may apply. How do i file 2009 taxes online   Give the completed form to the payer of your sick pay. How do i file 2009 taxes online The payer must withhold according to your directions on the form. How do i file 2009 taxes online Estimated tax. How do i file 2009 taxes online   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. How do i file 2009 taxes online If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. How do i file 2009 taxes online See Underpayment Penalty for 2013 at the end of this chapter. How do i file 2009 taxes online Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. How do i file 2009 taxes online This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. How do i file 2009 taxes online The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). How do i file 2009 taxes online Income tax withholding from an ERD is mandatory. How do i file 2009 taxes online More information. How do i file 2009 taxes online   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. How do i file 2009 taxes online For information on IRAs, see chapter 17. How do i file 2009 taxes online For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. How do i file 2009 taxes online Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. How do i file 2009 taxes online Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. How do i file 2009 taxes online Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. How do i file 2009 taxes online Any other wager, if the proceeds are at least 300 times the amount of the bet. How do i file 2009 taxes online It does not matter whether your winnings are paid in cash, in property, or as an annuity. How do i file 2009 taxes online Winnings not paid in cash are taken into account at their fair market value. How do i file 2009 taxes online Exception. How do i file 2009 taxes online   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. How do i file 2009 taxes online However, you may need to provide the payer with a social security number to avoid withholding. How do i file 2009 taxes online See Backup withholding on gambling winnings in chapter 1 of Publication 505. How do i file 2009 taxes online If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. How do i file 2009 taxes online See Estimated Tax for 2014 , later. How do i file 2009 taxes online If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How do i file 2009 taxes online See Underpayment Penalty for 2013 at the end of this chapter. How do i file 2009 taxes online Form W-2G. How do i file 2009 taxes online   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. How do i file 2009 taxes online Report the tax withheld on line 62 of Form 1040. How do i file 2009 taxes online Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. How do i file 2009 taxes online To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. How do i file 2009 taxes online All unemployment compensation is taxable. How do i file 2009 taxes online So, if you do not have income tax withheld, you may have to pay estimated tax. How do i file 2009 taxes online See Estimated Tax for 2014 , later. How do i file 2009 taxes online If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How do i file 2009 taxes online For information, see Underpayment Penalty for 2013 at the end of this chapter. How do i file 2009 taxes online Federal Payments You can choose to have income tax withheld from certain federal payments you receive. How do i file 2009 taxes online These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. How do i file 2009 taxes online S. How do i file 2009 taxes online C. How do i file 2009 taxes online 1421 et. How do i file 2009 taxes online seq. How do i file 2009 taxes online ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. How do i file 2009 taxes online To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. How do i file 2009 taxes online If you do not choose to have income tax withheld, you may have to pay estimated tax. How do i file 2009 taxes online See Estimated Tax for 2014 , later. How do i file 2009 taxes online If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How do i file 2009 taxes online For information, see Underpayment Penalty for 2013 at the end of this chapter. How do i file 2009 taxes online More information. How do i file 2009 taxes online   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. How do i file 2009 taxes online Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. How do i file 2009 taxes online Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. How do i file 2009 taxes online The information return shows how much you were paid during the year. How do i file 2009 taxes online It also includes your name and taxpayer identification number (TIN). How do i file 2009 taxes online TINs are explained in chapter 1 under Social Security Number (SSN) . How do i file 2009 taxes online These payments generally are not subject to withholding. How do i file 2009 taxes online However, “backup” withholding is required in certain situations. How do i file 2009 taxes online Backup withholding can apply to most kinds of payments that are reported on Form 1099. How do i file 2009 taxes online The payer must withhold at a flat 28% rate in the following situations. How do i file 2009 taxes online You do not give the payer your TIN in the required manner. How do i file 2009 taxes online The IRS notifies the payer that the TIN you gave is incorrect. How do i file 2009 taxes online You are required, but fail, to certify that you are not subject to backup withholding. How do i file 2009 taxes online The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. How do i file 2009 taxes online The IRS will do this only after it has mailed you four notices over at least a 210-day period. How do i file 2009 taxes online See Backup Withholding in chapter 1 of Publication 505 for more information. How do i file 2009 taxes online Penalties. How do i file 2009 taxes online   There are civil and criminal penalties for giving false information to avoid backup withholding. How do i file 2009 taxes online The civil penalty is $500. How do i file 2009 taxes online The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. How do i file 2009 taxes online Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. How do i file 2009 taxes online This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. How do i file 2009 taxes online You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. How do i file 2009 taxes online Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. How do i file 2009 taxes online If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. How do i file 2009 taxes online If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. How do i file 2009 taxes online For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. How do i file 2009 taxes online Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. How do i file 2009 taxes online To do this, give a new Form W-4 to your employer. How do i file 2009 taxes online See chapter 1 of Publication 505. How do i file 2009 taxes online Estimated tax not required. How do i file 2009 taxes online   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. How do i file 2009 taxes online You had no tax liability for 2013. How do i file 2009 taxes online You were a U. How do i file 2009 taxes online S. How do i file 2009 taxes online citizen or resident alien for the whole year. How do i file 2009 taxes online Your 2013 tax year covered a 12-month period. How do i file 2009 taxes online   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. How do i file 2009 taxes online For the definition of “total tax” for 2013, see Publication 505, chapter 2. How do i file 2009 taxes online Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. How do i file 2009 taxes online You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. How do i file 2009 taxes online General rule. How do i file 2009 taxes online   In most cases, you must pay estimated tax for 2014 if both of the following apply. How do i file 2009 taxes online You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. How do i file 2009 taxes online You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). How do i file 2009 taxes online Your 2013 tax return must cover all 12 months. How do i file 2009 taxes online    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. How do i file 2009 taxes online Special rules for farmers, fishermen, and higher income taxpayers. How do i file 2009 taxes online   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. How do i file 2009 taxes online If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. How do i file 2009 taxes online See Figure 4-A and Publication 505, chapter 2 for more information. How do i file 2009 taxes online Figure 4-A. How do i file 2009 taxes online Do You Have To Pay Estimated Tax? Please click here for the text description of the image. How do i file 2009 taxes online Figure 4-A Do You Have To Pay Estimated Tax? Aliens. How do i file 2009 taxes online   Resident and nonresident aliens also may have to pay estimated tax. How do i file 2009 taxes online Resident aliens should follow the rules in this chapter unless noted otherwise. How do i file 2009 taxes online Nonresident aliens should get Form 1040-ES (NR), U. How do i file 2009 taxes online S. How do i file 2009 taxes online Estimated Tax for Nonresident Alien Individuals. How do i file 2009 taxes online   You are an alien if you are not a citizen or national of the United States. How do i file 2009 taxes online You are a resident alien if you either have a green card or meet the substantial presence test. How do i file 2009 taxes online For more information about the substantial presence test, see Publication 519, U. How do i file 2009 taxes online S. How do i file 2009 taxes online Tax Guide for Aliens. How do i file 2009 taxes online Married taxpayers. How do i file 2009 taxes online   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. How do i file 2009 taxes online   You and your spouse can make joint estimated tax payments even if you are not living together. How do i file 2009 taxes online   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). How do i file 2009 taxes online   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. How do i file 2009 taxes online Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. How do i file 2009 taxes online 2013 separate returns and 2014 joint return. How do i file 2009 taxes online   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. How do i file 2009 taxes online You filed a separate return if you filed as single, head of household, or married filing separately. How do i file 2009 taxes online 2013 joint return and 2014 separate returns. How do i file 2009 taxes online   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. How do i file 2009 taxes online You file a separate return if you file as single, head of household, or married filing separately. How do i file 2009 taxes online   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. How do i file 2009 taxes online Then multiply the tax on the joint return by the following fraction. How do i file 2009 taxes online     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. How do i file 2009 taxes online Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. How do i file 2009 taxes online Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. How do i file 2009 taxes online For 2014, they plan to file married filing separately. How do i file 2009 taxes online Joe figures his share of the tax on the 2013 joint return as follows. How do i file 2009 taxes online   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. How do i file 2009 taxes online 6%     Joe's share of tax on joint return  ($6,386 × 87. How do i file 2009 taxes online 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. How do i file 2009 taxes online When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. How do i file 2009 taxes online Use your 2013 federal tax return as a guide. How do i file 2009 taxes online You can use Form 1040-ES and Publication 505 to figure your estimated tax. How do i file 2009 taxes online Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). How do i file 2009 taxes online You must make adjustments both for changes in your own situation and for recent changes in the tax law. How do i file 2009 taxes online For a discussion of these changes, visit IRS. How do i file 2009 taxes online gov. How do i file 2009 taxes online For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. How do i file 2009 taxes online When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. How do i file 2009 taxes online Each period has a specific payment due date. How do i file 2009 taxes online If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. How do i file 2009 taxes online The payment periods and due dates for estimated tax payments are shown next. How do i file 2009 taxes online   For the period: Due date:*     Jan. How do i file 2009 taxes online 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. How do i file 2009 taxes online 15     Sept. How do i file 2009 taxes online 1– Dec. How do i file 2009 taxes online 31 Jan. How do i file 2009 taxes online 15, next year     *See Saturday, Sunday, holiday rule and January payment . How do i file 2009 taxes online Saturday, Sunday, holiday rule. How do i file 2009 taxes online   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. How do i file 2009 taxes online January payment. How do i file 2009 taxes online   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. How do i file 2009 taxes online Fiscal year taxpayers. How do i file 2009 taxes online   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. How do i file 2009 taxes online When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. How do i file 2009 taxes online If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. How do i file 2009 taxes online You can pay all your estimated tax at that time, or you can pay it in installments. How do i file 2009 taxes online If you choose to pay in installments, make your first payment by the due date for the first payment period. How do i file 2009 taxes online Make your remaining installment payments by the due dates for the later periods. How do i file 2009 taxes online No income subject to estimated tax during first period. How do i file 2009 taxes online    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. How do i file 2009 taxes online You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. How do i file 2009 taxes online The following chart shows when to make installment payments. How do i file 2009 taxes online If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. How do i file 2009 taxes online 15 Jan. How do i file 2009 taxes online 15 next year April 1–May 31 June 16 Sept. How do i file 2009 taxes online 15 Jan. How do i file 2009 taxes online 15 next year June 1–Aug. How do i file 2009 taxes online 31 Sept. How do i file 2009 taxes online 15 Jan. How do i file 2009 taxes online 15 next year After Aug. How do i file 2009 taxes online 31 Jan. How do i file 2009 taxes online 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . How do i file 2009 taxes online How much to pay to avoid a penalty. How do i file 2009 taxes online   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. How do i file 2009 taxes online How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. How do i file 2009 taxes online You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. How do i file 2009 taxes online These methods are described in chapter 2 of Publication 505. How do i file 2009 taxes online If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. How do i file 2009 taxes online If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. How do i file 2009 taxes online Underpayment penalty. How do i file 2009 taxes online   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. How do i file 2009 taxes online Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. How do i file 2009 taxes online See chapter 4 of Publication 505 for more information. How do i file 2009 taxes online Change in estimated tax. How do i file 2009 taxes online   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. How do i file 2009 taxes online Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. How do i file 2009 taxes online Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. How do i file 2009 taxes online You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. How do i file 2009 taxes online How To Pay Estimated Tax There are several ways to pay estimated tax. How do i file 2009 taxes online Credit an overpayment on your 2013 return to your 2014 estimated tax. How do i file 2009 taxes online Pay by direct transfer from your bank account, or pay by credit or debit card using a pay-by-phone system or the Internet. How do i file 2009 taxes online Send in your payment (check or money order) with a payment voucher from Form 1040-ES. How do i file 2009 taxes online Credit an Overpayment If you show an overpayment of tax after completing your Form 1040 or Form 1040A for 2013, you can apply part or all of it to your estimated tax for 2014. How do i file 2009 taxes online On line 75 of Form 1040, or line 44 of Form 1040A, enter the amount you want credited to your estimated tax rather than refunded. How do i file 2009 taxes online Take the amount you have credited into account when figuring your estimated tax payments. How do i file 2009 taxes online You cannot have any of the amount you credited to your estimated tax refunded to you until you file your tax return for the following year. How do i file 2009 taxes online You also cannot use that overpayment in any other way. How do i file 2009 taxes online Pay Online Paying online is convenient and secure and helps make sure we get your payments on time. How do i file 2009 taxes online You can pay using either of the following electronic payment methods. How do i file 2009 taxes online Direct transfer from your bank account. How do i file 2009 taxes online Credit or debit card. How do i file 2009 taxes online To pay your taxes online or for more information, go to www. How do i file 2009 taxes online irs. How do i file 2009 taxes online gov/e-pay. How do i file 2009 taxes online Pay by Phone Paying by phone is another safe and secure method of paying electronically. How do i file 2009 taxes online Use one of the following methods. How do i file 2009 taxes online Direct transfer from your bank account. How do i file 2009 taxes online Credit or debit card. How do i file 2009 taxes online To pay by direct transfer from your bank account, call 1-800-555-4477 (English), 1-800-244-4829 (Espanol). How do i file 2009 taxes online People who are deaf, hard of hearing, or have a speech disability and who have access to TTY/TDD can call 1-800-733-4829. How do i file 2009 taxes online To pay using a credit or debit card, you can call one of the following service providers. How do i file 2009 taxes online There is a convenience fee charged by these providers that varies by provider, card type, and payment amount. How do i file 2009 taxes online WorldPay 1-888-9-PAY-TAXTM(1-888-972-9829) www. How do i file 2009 taxes online payUSAtax. How do i file 2009 taxes online com Official Payments Corporation 1-888-UPAY-TAXTM (1-888-872-9829) www. How do i file 2009 taxes online officialpayments. How do i file 2009 taxes online com Link2Gov Corporation 1-888-PAY-1040TM (1-888-729-1040) www. How do i file 2009 taxes online PAY1040. How do i file 2009 taxes online com For the latest details on how to pay by phone, go to www. How do i file 2009 taxes online irs. How do i file 2009 taxes online gov/e-pay. How do i file 2009 taxes online Pay by Check or Money Order Using the Estimated Tax Payment Voucher Each payment of estimated tax by check or money order must be accompanied by a payment voucher from Form 1040-ES. How do i file 2009 taxes online During 2013, if you: made at least one estimated tax payment but not by electronic means, did not use software or a paid preparer to prepare or file your return,  then you should receive a copy of the 2014 Form 1040-ES/V. How do i file 2009 taxes online The enclosed payment vouchers will be preprinted with your name, address, and social security number. How do i file 2009 taxes online Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. How do i file 2009 taxes online Use the window envelopes that came with your Form 1040-ES package. How do i file 2009 taxes online If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. How do i file 2009 taxes online Note. How do i file 2009 taxes online These criteria can change without notice. How do i file 2009 taxes online If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. How do i file 2009 taxes online irs. How do i file 2009 taxes online gov and print a copy of Form 1040-ES which includes four blank payment vouchers. How do i file 2009 taxes online Complete one of these and make your payment timely to avoid penalties for paying late. How do i file 2009 taxes online Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. How do i file 2009 taxes online If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. How do i file 2009 taxes online gov. How do i file 2009 taxes online Follow the instructions to make sure you use the vouchers correctly. How do i file 2009 taxes online Joint estimated tax payments. How do i file 2009 taxes online   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. How do i file 2009 taxes online Change of address. How do i file 2009 taxes online   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. How do i file 2009 taxes online Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. How do i file 2009 taxes online Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. How do i file 2009 taxes online Also take credit for the estimated tax you paid for 2013. How do i file 2009 taxes online These credits are subtracted from your total tax. How do i file 2009 taxes online Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. How do i file 2009 taxes online Two or more employers. How do i file 2009 taxes online   If you had two or more employers in 2013 and were paid wages of more than $113,700, too much social security or tier 1 railroad retirement tax may have been withheld from your pay. How do i file 2009 taxes online You may be able to claim the excess as a credit against your income tax when you file your return. How do i file 2009 taxes online See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in chapter 37. How do i file 2009 taxes online Withholding If you had income tax withheld during 2013, you should be sent a statement by January 31, 2014, showing your income and the tax withheld. How do i file 2009 taxes online Depending on the source of your income, you should receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. How do i file 2009 taxes online Forms W-2 and W-2G. How do i file 2009 taxes online   If you file a paper return, always file Form W-2 with your income tax return. How do i file 2009 taxes online File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. How do i file 2009 taxes online   You should get at least two copies of each form. How do i file 2009 taxes online If you file a paper return, attach one copy to the front of your federal income tax return. How do i file 2009 taxes online Keep one copy for your records. How do i file 2009 taxes online You also should receive copies to file with your state and local returns. How do i file 2009 taxes online Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. How do i file 2009 taxes online You should receive a separate Form W-2 from each employer you worked for. How do i file 2009 taxes online If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. How do i file 2009 taxes online However, your employer must provide or send it to you by January 31, 2014. How do i file 2009 taxes online If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. How do i file 2009 taxes online If you have not received your Form W-2 by January 31, you should ask your employer for it. How do i file 2009 taxes online If you do not receive it by February 15, call the IRS. How do i file 2009 taxes online Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. How do i file 2009 taxes online Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. How do i file 2009 taxes online In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. How do i file 2009 taxes online Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. How do i file 2009 taxes online If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. How do i file 2009 taxes online Report the amounts you won on line 21 of Form 1040. How do i file 2009 taxes online Take credit for the tax withheld on line 62 of Form 1040. How do i file 2009 taxes online If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. How do i file 2009 taxes online The 1099 Series Most forms in the 1099 series are not filed with your return. How do i file 2009 taxes online These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). How do i file 2009 taxes online Unless instructed to file any of these forms with your return, keep them for your records. How do i file 2009 taxes online There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How do i file 2009 taxes online ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. How do i file 2009 taxes online If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. How do i file 2009 taxes online See the instructions to these forms for details. How do i file 2009 taxes online Form 1099-R. How do i file 2009 taxes online   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. How do i file 2009 taxes online Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. How do i file 2009 taxes online You cannot use Form 1040EZ if you received payments reported on Form 1099-R. How do i file 2009 taxes online Backup withholding. How do i file 2009 taxes online   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. How do i file 2009 taxes online Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. How do i file 2009 taxes online Call the telephone number or write to the address given for the payer on the form. How do i file 2009 taxes online The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. How do i file 2009 taxes online A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. How do i file 2009 taxes online In certain situations, you will receive two forms in place of the original incorrect form. How do i file 2009 taxes online This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). How do i file 2009 taxes online One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. How do i file 2009 taxes online This form will have an “X” in the “CORRECTED” box at the top of the form. How do i file 2009 taxes online The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). How do i file 2009 taxes online Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. How do i file 2009 taxes online S. How do i file 2009 taxes online Individual Income Tax Return. How do i file 2009 taxes online Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. How do i file 2009 taxes online Do not include any amount withheld from your spouse's income. How do i file 2009 taxes online However, different rules may apply if you live in a community property state. How do i file 2009 taxes online Community property states are listed in chapter 2. How do i file 2009 taxes online For more information on these rules, and some exceptions, see Publication 555, Community Property. How do i file 2009 taxes online Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. How do i file 2009 taxes online For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. How do i file 2009 taxes online Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. How do i file 2009 taxes online Include any overpayment from 2012 that you had credited to your 2013 estimated tax. How do i file 2009 taxes online You must use Form 1040 or Form 1040A if you paid estimated tax. How do i file 2009 taxes online You cannot use Form 1040EZ. How do i file 2009 taxes online Name changed. How do i file 2009 taxes online   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. How do i file 2009 taxes online The statement should cover payments you made jointly with your spouse as well as any you made separately. How do i file 2009 taxes online   Be sure to report the change to the Social Security Administration. How do i file 2009 taxes online This prevents delays in processing your return and issuing any refunds. How do i file 2009 taxes online Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. How do i file 2009 taxes online If you made joint estimated tax payments, you must decide how to divide the payments between your returns. How do i file 2009 taxes online One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. How do i file 2009 taxes online If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. How do i file 2009 taxes online Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. How do i file 2009 taxes online If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. How do i file 2009 taxes online If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. How do i file 2009 taxes online If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. How do i file 2009 taxes online Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. How do i file 2009 taxes online Generally, you will not have to pay a penalty for 2013 if any of the following apply. How do i file 2009 taxes online The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. How do i file 2009 taxes online The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. How do i file 2009 taxes online Your total 2013 tax minus your withholding and refundable credits is less than $1,000. How do i file 2009 taxes online You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. How do i file 2009 taxes online See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. How do i file 2009 taxes online Farmers and fishermen. How do i file 2009 taxes online   Special rules apply if you are a farmer or fisherman. How do i file 2009 taxes online See Farmers and Fishermen in chapter 4 of Publication 505 for more information. How do i file 2009 taxes online IRS can figure the penalty for you. How do i file 2009 taxes online   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. How do i file 2009 taxes online Generally, the IRS will figure the penalty for you and send you a bill. How do i file 2009 taxes online However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. How do i file 2009 taxes online See chapter 4 of Publication 505. How do i file 2009 taxes online Prev  Up  Next   Home   More Online Publications