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How Do I File My 2012 Taxes

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How Do I File My 2012 Taxes

How do i file my 2012 taxes 1. How do i file my 2012 taxes   Definitions You Need To Know Table of Contents Other options. How do i file my 2012 taxes Exception. How do i file my 2012 taxes Certain terms used in this publication are defined below. How do i file my 2012 taxes The same term used in another publication may have a slightly different meaning. How do i file my 2012 taxes Annual additions. How do i file my 2012 taxes   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. How do i file my 2012 taxes Annual benefits. How do i file my 2012 taxes   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. How do i file my 2012 taxes Business. How do i file my 2012 taxes   A business is an activity in which a profit motive is present and economic activity is involved. How do i file my 2012 taxes Service as a newspaper carrier under age 18 or as a public official is not a business. How do i file my 2012 taxes Common-law employee. How do i file my 2012 taxes   A common-law employee is any individual who, under common law, would have the status of an employee. How do i file my 2012 taxes A leased employee can also be a common-law employee. How do i file my 2012 taxes   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. How do i file my 2012 taxes For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. How do i file my 2012 taxes   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. How do i file my 2012 taxes For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. How do i file my 2012 taxes S. How do i file my 2012 taxes citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. How do i file my 2012 taxes   However, an individual may be a common-law employee and a self-employed person as well. How do i file my 2012 taxes For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. How do i file my 2012 taxes In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. How do i file my 2012 taxes However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. How do i file my 2012 taxes Compensation. How do i file my 2012 taxes   Compensation for plan allocations is the pay a participant received from you for personal services for a year. How do i file my 2012 taxes You can generally define compensation as including all the following payments. How do i file my 2012 taxes Wages and salaries. How do i file my 2012 taxes Fees for professional services. How do i file my 2012 taxes Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. How do i file my 2012 taxes Commissions and tips. How do i file my 2012 taxes Fringe benefits. How do i file my 2012 taxes Bonuses. How do i file my 2012 taxes   For a self-employed individual, compensation means the earned income, discussed later, of that individual. How do i file my 2012 taxes   Compensation generally includes amounts deferred in the following employee benefit plans. How do i file my 2012 taxes These amounts are elective deferrals. How do i file my 2012 taxes Qualified cash or deferred arrangement (section 401(k) plan). How do i file my 2012 taxes Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. How do i file my 2012 taxes Section 457 nonqualified deferred compensation plan. How do i file my 2012 taxes Section 125 cafeteria plan. How do i file my 2012 taxes   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. How do i file my 2012 taxes The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. How do i file my 2012 taxes Other options. How do i file my 2012 taxes   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. How do i file my 2012 taxes The employee's wages as defined for income tax withholding purposes. How do i file my 2012 taxes The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. How do i file my 2012 taxes The employee's social security wages (including elective deferrals). How do i file my 2012 taxes   Compensation generally cannot include either of the following items. How do i file my 2012 taxes Nontaxable reimbursements or other expense allowances. How do i file my 2012 taxes Deferred compensation (other than elective deferrals). How do i file my 2012 taxes SIMPLE plans. How do i file my 2012 taxes   A special definition of compensation applies for SIMPLE plans. How do i file my 2012 taxes See chapter 3. How do i file my 2012 taxes Contribution. How do i file my 2012 taxes   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. How do i file my 2012 taxes Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. How do i file my 2012 taxes Deduction. How do i file my 2012 taxes   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. How do i file my 2012 taxes Limits apply to the amount deductible. How do i file my 2012 taxes Earned income. How do i file my 2012 taxes   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. How do i file my 2012 taxes   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. How do i file my 2012 taxes Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. How do i file my 2012 taxes It includes income from licensing the use of property other than goodwill. How do i file my 2012 taxes   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. How do i file my 2012 taxes   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. How do i file my 2012 taxes Employer. How do i file my 2012 taxes   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. How do i file my 2012 taxes A sole proprietor is treated as his or her own employer for retirement plan purposes. How do i file my 2012 taxes However, a partner is not an employer for retirement plan purposes. How do i file my 2012 taxes Instead, the partnership is treated as the employer of each partner. How do i file my 2012 taxes Highly compensated employee. How do i file my 2012 taxes   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. How do i file my 2012 taxes Leased employee. How do i file my 2012 taxes   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. How do i file my 2012 taxes Provides services to you under an agreement between you and a leasing organization. How do i file my 2012 taxes Has performed services for you (or for you and related persons) substantially full time for at least 1 year. How do i file my 2012 taxes Performs services under your primary direction or control. How do i file my 2012 taxes Exception. How do i file my 2012 taxes   A leased employee is not treated as your employee if all the following conditions are met. How do i file my 2012 taxes Leased employees are not more than 20% of your non-highly compensated work force. How do i file my 2012 taxes The employee is covered under the leasing organization's qualified pension plan. How do i file my 2012 taxes The leasing organization's plan is a money purchase pension plan that has all the following provisions. How do i file my 2012 taxes Immediate participation. How do i file my 2012 taxes (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. How do i file my 2012 taxes ) Full and immediate vesting. How do i file my 2012 taxes A nonintegrated employer contribution rate of at least 10% of compensation for each participant. How do i file my 2012 taxes However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. How do i file my 2012 taxes Net earnings from self-employment. How do i file my 2012 taxes   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. How do i file my 2012 taxes Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. How do i file my 2012 taxes   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. How do i file my 2012 taxes   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. How do i file my 2012 taxes You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. How do i file my 2012 taxes   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). How do i file my 2012 taxes It does not include income passed through to shareholders of S corporations. How do i file my 2012 taxes Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. How do i file my 2012 taxes Distributions of other income or loss to limited partners are not net earnings from self-employment. How do i file my 2012 taxes   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. How do i file my 2012 taxes Qualified plan. How do i file my 2012 taxes   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. How do i file my 2012 taxes You can deduct contributions made to the plan for your employees. How do i file my 2012 taxes Earnings on these contributions are generally tax free until distributed at retirement. How do i file my 2012 taxes Profit-sharing, money purchase, and defined benefit plans are qualified plans. How do i file my 2012 taxes A 401(k) plan is also a qualified plan. How do i file my 2012 taxes Participant. How do i file my 2012 taxes   A participant is an eligible employee who is covered by your retirement plan. How do i file my 2012 taxes See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. How do i file my 2012 taxes Partner. How do i file my 2012 taxes   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. How do i file my 2012 taxes For retirement plans, a partner is treated as an employee of the partnership. How do i file my 2012 taxes Self-employed individual. How do i file my 2012 taxes   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. How do i file my 2012 taxes Sole proprietors and partners are self-employed. How do i file my 2012 taxes Self-employment can include part-time work. How do i file my 2012 taxes   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. How do i file my 2012 taxes See Common-law employee and Net earnings from self-employment , earlier. How do i file my 2012 taxes   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. How do i file my 2012 taxes See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. How do i file my 2012 taxes Sole proprietor. How do i file my 2012 taxes   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. How do i file my 2012 taxes For retirement plans, a sole proprietor is treated as both an employer and an employee. How do i file my 2012 taxes Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 12-Dec-2013

The How Do I File My 2012 Taxes

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