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How Do I File My Taxes For 2010

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How Do I File My Taxes For 2010

How do i file my taxes for 2010 Publication 901 - Main Content Table of Contents Application of Treaties Tax Exemptions Provided by TreatiesPersonal Services Income Professors, Teachers, and Researchers Students and Apprentices Wages and Pensions Paid by a Foreign Government Explanation of TablesTable 1 Table 2 Table 3 Application of Treaties The United States has income tax treaties with a number of foreign countries. How do i file my taxes for 2010 Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income taxes on certain items of income they receive from sources within the United States. How do i file my taxes for 2010 These reduced rates and exemptions vary among countries and specific items of income. How do i file my taxes for 2010 If there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR. How do i file my taxes for 2010 Also see Publication 519. How do i file my taxes for 2010 Many of the individual states of the United States tax the income of their residents. How do i file my taxes for 2010 Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income. How do i file my taxes for 2010 Tax treaties reduce the U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 taxes of residents of foreign countries. How do i file my taxes for 2010 With certain exceptions, they do not reduce the U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 taxes of U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 citizens or residents. How do i file my taxes for 2010 U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 citizens and residents are subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax on their worldwide income. How do i file my taxes for 2010 Treaty provisions generally are reciprocal (apply to both treaty countries); therefore, a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 citizen or resident who receives income from a treaty country may refer to the tables in this publication to see if a tax treaty might affect the tax to be paid to that foreign country. How do i file my taxes for 2010 Foreign taxing authorities sometimes require certification from the U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 Government that an applicant filed an income tax return as a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 citizen or resident, as part of the proof of entitlement to the treaty benefits. How do i file my taxes for 2010 See Form 8802, Application for United States Residency Certification, to request a certification. How do i file my taxes for 2010 Disclosure of a treaty-based position that reduces your tax. How do i file my taxes for 2010   If you take the position that any U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax is overruled or otherwise reduced by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 treaty (a treaty-based position), you generally must disclose that position on Form 8833 and attach it to your return. How do i file my taxes for 2010 If you are not required to file a return because of your treaty-based position, you must file a return anyway to report your position. How do i file my taxes for 2010 The filing of Form 8833 does not apply to a reduced rate of withholding tax on noneffectively connected income, such as dividends, interest, rents or royalties, or to a reduced rate of tax on pay received for services performed as an employee, including pensions, annuities, and social security. How do i file my taxes for 2010 For more information, see Publication 519 and the Form 8833 instructions. How do i file my taxes for 2010   If you fail to file Form 8833, you may have to pay a $1,000 penalty. How do i file my taxes for 2010 Corporations are subject to a $10,000 penalty for each failure. How do i file my taxes for 2010 Tax Exemptions Provided by Treaties In addition to the tables in the back of this publication, this publication contains discussions of the exemptions from tax and certain other effects of the tax treaties on the following types of income. How do i file my taxes for 2010 Pay for certain personal services performed in the United States. How do i file my taxes for 2010 Pay of a professor, teacher, or researcher who teaches or performs research in the United States for a limited time. How do i file my taxes for 2010 Amounts received for maintenance and studies by a foreign student or apprentice who is here for study or experience. How do i file my taxes for 2010 Wages, salaries, and pensions paid by a foreign government. How do i file my taxes for 2010 Personal Services Income Pay for certain personal services performed in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if you are a resident of one of the countries discussed below, if you are in the United States for a limited number of days, and if you meet certain other conditions. How do i file my taxes for 2010 For this purpose, the word “day” means a day during any part of which you are physically present in the United States. How do i file my taxes for 2010 Terms defined. How do i file my taxes for 2010   Several terms appear in many of the discussions that follow. How do i file my taxes for 2010 The exact meanings of the terms are determined by the particular tax treaty under discussion; thus, the meanings vary among treaties. How do i file my taxes for 2010 The definitions that follow are, therefore, general definitions that may not give the exact meaning intended by a particular treaty. How do i file my taxes for 2010   The terms fixed base and permanent establishment generally mean a fixed place of business, such as a place of management, a branch, an office, a factory, a warehouse, or a mining site, through which an enterprise carries on its business. How do i file my taxes for 2010   The term borne by generally means having ultimate financial accounting responsibility for, or providing the monetary resources for, an expenditure or payment, even if another entity in another location actually made the expenditure or payment. How do i file my taxes for 2010 Australia Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if: The residents are in the United States for no more than 183 days during the tax year, The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States. How do i file my taxes for 2010 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Australia who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. How do i file my taxes for 2010 Austria Income that residents of Austria receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Austria receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Austria who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. How do i file my taxes for 2010 Income received by a resident of Austria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax. How do i file my taxes for 2010 Bangladesh Income that residents of Bangladesh receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, or Do not have a fixed base regularly available to them in the United States for the purpose of performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Bangladesh receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to pubic entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Bangladesh who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. How do i file my taxes for 2010 Regardless of these limits, income of Bangladesh entertainers is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if their visit to the United States is wholly or mainly supported by public funds of Bangladesh, its political subdivisions, or local authorities. How do i file my taxes for 2010 Income received from employment as a member of the regular complement of a ship or an aircraft operated by a Bangladesh enterprise in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 If the ship or aircraft is operated by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise, the income is subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 If the resident of Bangladesh is a shareholder in a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 corporation, these exemptions do not apply to directors' fees received as a member of the board of directors of the U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 corporation. How do i file my taxes for 2010 The amount received by the shareholder that is more than the amount paid to a director that is not a shareholder is subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax at the rate of 15%. How do i file my taxes for 2010 Barbados Income that residents of Barbados receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 89 days during the tax year, Earn net income for independent services provided to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 residents that is not more than $5,000 (there is no dollar limit if the contractors are not U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 residents), and Do not have a regular base available in the United States for performing the services. How do i file my taxes for 2010 If they have a regular base available in the United States but otherwise meet the conditions for exemption, they are taxed only on the income attributable to the regular base. How do i file my taxes for 2010 Income that residents of Barbados receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if the residents meet four requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days during the calendar year. How do i file my taxes for 2010 The income earned in the calendar year in the United States is not more than $5,000. How do i file my taxes for 2010 Their income is paid by or for an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 The income is not borne by a permanent establishment or regular base of the employer in the United States. How do i file my taxes for 2010 Income of a Barbadian resident from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 These exemptions do not apply to Barbadian resident public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $250 per day or $4,000 in the tax year, not including reimbursed expenses, from their entertainment activities in the United States. How do i file my taxes for 2010 However, the exemptions do apply regardless of these limits on gross receipts if the entertainer's visit to the United States is substantially supported by Barbadian public funds or if the entertainer's services are provided to a nonprofit organization. How do i file my taxes for 2010 Belgium Income that residents of Belgium receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. How do i file my taxes for 2010 Under that provision, business profits are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax unless the individual has a permanent establishment in the United States. How do i file my taxes for 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my taxes for 2010 Income that residents of Belgium receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to directors' fees and similar payments received by a resident of Belgium for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. How do i file my taxes for 2010 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Belgium who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Income received by a resident of Belgium for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax. How do i file my taxes for 2010 Bulgaria Income that residents of Bulgaria receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. How do i file my taxes for 2010 Under that provision, business profits are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax unless the individual has a permanent establishment in the United States. How do i file my taxes for 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my taxes for 2010 Under Article 5 (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. How do i file my taxes for 2010 Income that residents of Bulgaria receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to directors' fees and similar payments received by a resident of Bulgaria as a member of the board of directors of a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 company. How do i file my taxes for 2010 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Bulgaria who earn more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Income received by a resident of Bulgaria for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax. How do i file my taxes for 2010 Canada Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article VII (Business Profits) of the treaty. How do i file my taxes for 2010 Under that provision, business profits are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax unless the individual has a permanent establishment in the United States. How do i file my taxes for 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my taxes for 2010 Under Article V (Permanent Establishment), you may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business. How do i file my taxes for 2010 Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if it is not more than $10,000 for the year. How do i file my taxes for 2010 If the income is more than $10,000 for the year, it is exempt only if: The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and The income is not paid by, or on behalf of, a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident, and is not borne by a permanent establishment in the United States. How do i file my taxes for 2010 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States. How do i file my taxes for 2010 Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 China, People's Republic of Income that residents of the People's Republic of China receive for personal services as independent contractors or self-employed individuals (independent personal services) that they perform during the tax year in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are present in the United States for no more than 183 days in the calendar year, and Do not have a fixed base regularly available in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. How do i file my taxes for 2010 Pay received by residents of the People's Republic of China for services performed as employees (dependent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if: The residents are present in the United States for no more than 183 days in the calendar year, The pay is paid by or for an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident, and The pay is not borne by a permanent establishment or fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to directors' fees for service on the board of directors of a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 corporation. How do i file my taxes for 2010 These exemptions generally do not apply to income received as a public entertainer (such as a theater, motion picture, radio, or television artist, musician, or athlete). How do i file my taxes for 2010 However, income of athletes or public entertainers from China participating in a cultural exchange program agreed upon by the U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 and Chinese governments is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Commonwealth of Independent States Income that residents of a C. How do i file my taxes for 2010 I. How do i file my taxes for 2010 S. How do i file my taxes for 2010 member receive for performing personal services in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if those residents are in the United States for no more than 183 days during the tax year. How do i file my taxes for 2010 Pay received by an employee who is a member of the regular complement of a ship or aircraft operated in international traffic by a C. How do i file my taxes for 2010 I. How do i file my taxes for 2010 S. How do i file my taxes for 2010 member or a resident of a C. How do i file my taxes for 2010 I. How do i file my taxes for 2010 S. How do i file my taxes for 2010 member is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Cyprus Income that residents of Cyprus receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are present in the United States for less than 183 days in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxable on the income attributable to the fixed base. How do i file my taxes for 2010 Pay received by residents of Cyprus from services performed as employees (dependent personal services), including services as an officer of a corporation, is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if: The residents are in the United States for less than 183 days during the tax year, The pay is paid by or for an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident, and The pay is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. How do i file my taxes for 2010 Pay received by a Cyprus resident for performing personal services as an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of Cyprus is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 These exemptions do not apply to Cyprus resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes) who receive gross receipts of more than $500 per day or $5,000 for the tax year, not including reimbursed expenses, from their entertainment activities in the United States. How do i file my taxes for 2010 Directors' fees received by residents of Cyprus for service on the board of directors of a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 corporation are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax to the extent of a reasonable fixed amount payable to all directors for each day of attendance at directors' meetings held in the United States. How do i file my taxes for 2010 Czech Republic Income that residents of the Czech Republic receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are present in the United States for no more than 183 days in any 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available, they are taxed only on income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of the Czech Republic receive for employment in the United States (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the following three requirements are met. How do i file my taxes for 2010 The resident is present in the United States for no more than 183 days in any 12-month period. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to income residents of the Czech Republic receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year. How do i file my taxes for 2010 Regardless of these limits, income of Czech entertainers and sportsmen is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if their visit to the United States is substantially supported by public funds of the Czech Republic, its political subdivisions, or local authorities, or the visit is made pursuant to a specific arrangement between the United States and the Czech Republic. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by a resident of the Czech Republic as a member of the board of directors of a company that is a resident of the United States. How do i file my taxes for 2010 Income from employment as a member of the regular complement of a ship or aircraft operated by a Czech enterprise in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax. How do i file my taxes for 2010 If the ship or aircraft is operated by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise, the income is subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Denmark Income that residents of Denmark receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Denmark receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by a resident of Denmark as a member of the board of directors of a company that is a resident of the United States. How do i file my taxes for 2010 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, and athletes) from Denmark who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. How do i file my taxes for 2010 Income received by a resident of Denmark for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax. How do i file my taxes for 2010 Egypt Income that residents of Egypt receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they are in the United States for no more than 89 days during the tax year. How do i file my taxes for 2010 Income that residents of Egypt receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet four requirements. How do i file my taxes for 2010 They are in the United States for no more than 89 days during the tax year. How do i file my taxes for 2010 They are employees of a resident of, or a permanent establishment in, Egypt. How do i file my taxes for 2010 Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 Their income is subject to Egyptian tax. How do i file my taxes for 2010 This exemption does not apply to pay received by a resident of Egypt who is an employee and member of the regular complement of a ship or an aircraft operated in international traffic by a resident of the United States. How do i file my taxes for 2010 These exemptions do not apply to Egyptian resident public entertainers (theater, motion picture, radio, or television artists, musicians, or athletes), who earn income for services as public entertainers if the gross amount of the income is more than $400 for each day they are in the United States performing the services. How do i file my taxes for 2010 Estonia Income that residents of Estonia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Estonia receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the following requirements are met. How do i file my taxes for 2010 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by a resident of Estonia as a member of the board of directors or similar body of a company that is a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a United States enterprise is subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 These exemptions do not apply to income residents of Estonia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. How do i file my taxes for 2010 Regardless of these limits, income of Estonian entertainers or athletes is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if their visit to the United States is wholly or mainly supported by public funds of Estonia, its political subdivisions, or local authorities. How do i file my taxes for 2010 Finland Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet three requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days during any 12-month period. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my taxes for 2010 Their income is not borne by a permanent establishment, fixed base, or trade or business that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or aircraft operated in international traffic by a resident of the United States. How do i file my taxes for 2010 These exemptions do not apply to income residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year. How do i file my taxes for 2010 France Income that residents of France receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of France receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet three requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my taxes for 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 Income for services performed by a resident of France as an employee and member of the regular complement of a ship or an aircraft operated in international traffic is exempt from tax in the United States. How do i file my taxes for 2010 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, or musicians), or sportsmen from France who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. How do i file my taxes for 2010 Regardless of these limits, income of French entertainers or sportsmen is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if their visit is principally supported by public funds of France. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by a resident of France as a member of the board of directors of a company that is a resident of the United States. How do i file my taxes for 2010 Germany Income that residents of Germany receive for personal services as independent contractors or self-employed individuals are subject to the provisions of Article 7 (Business Profits) of the treaty. How do i file my taxes for 2010 Under that provision, business profits are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax unless the individual has a permanent establishment in the United States. How do i file my taxes for 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my taxes for 2010 Income that residents of Germany receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if the residents meet three requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days during the calendar year. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my taxes for 2010 The income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 Pay received by a resident of Germany for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 The exemption does not apply to directors' fees and other similar payments received by a resident of Germany for services performed in the United States as a member of the board of directors of a company resident in the United States. How do i file my taxes for 2010 Income residents of Germany receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes is subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if their gross receipts, including reimbursed expenses, from their entertainment activities in the United States are more than $20,000 during the calendar year. How do i file my taxes for 2010 Income of German entertainers or athletes is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if their visit to the United States is substantially supported by public funds of Germany, its political subdivisions, or local authorities. How do i file my taxes for 2010 Greece Income that residents of Greece receive for labor or personal services (including practicing liberal and artistic professions) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they are in the United States for no more than 183 days during the tax year and the pay is not more than $10,000. How do i file my taxes for 2010 The pay, regardless of amount, is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if it is for labor or personal services performed as employees of, or under contract with, a resident of Greece or a Greek corporation or other entity of Greece, and if the residents are in the United States for no more than 183 days during the tax year. How do i file my taxes for 2010 Hungary Income that residents of Hungary receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if the residents: Are in the United States for no more than 183 days during the tax year, and Do not have a fixed base regularly available in the United States. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Hungary receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet three requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days during the tax year. How do i file my taxes for 2010 Their income is paid by or on behalf of an employer who is not a resident of the United States. How do i file my taxes for 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 Pay received by an employee who is a member of the regular complement of a ship or aircraft operated by a Hungarian enterprise in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 If the ship or aircraft is operated by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise, the pay is subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Iceland Income that residents of Iceland receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. How do i file my taxes for 2010 Under that provision, business profits are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax unless the individual has a permanent establishment in the United States. How do i file my taxes for 2010 If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. How do i file my taxes for 2010 Income that residents of Iceland receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to directors' fees and similar payments received by a resident of Iceland as a member of the board of directors of a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 company. How do i file my taxes for 2010 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Iceland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Income received by a resident of Iceland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax. How do i file my taxes for 2010 India Income that residents of India receive for performing personal services in the United States during the tax year as independent contractors or self-employed individuals (independent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are present in the United States for no more than 89 days during the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available, they are taxed only on income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of India receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet three requirements. How do i file my taxes for 2010 They are present in the United States for no more than 183 days during the tax year. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my taxes for 2010 The income is not borne by a permanent establishment, fixed base, or trade or business the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to pay received by a resident of India for services performed as an employee aboard a ship or aircraft operated in international traffic by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by an Indian resident as a member of the board of directors of a company that is a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 These exemptions do not apply to income residents of India receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their net income is more than $1,500 during the tax year for their entertainment activities in the United States. How do i file my taxes for 2010 Regardless of this limit, the income of Indian entertainers and athletes is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if their visit to the United States is wholly or substantially supported from the public funds of the Indian Government, its political subdivisions, or local authorities. How do i file my taxes for 2010 Indonesia Income that residents of Indonesia receive for performing personal services as individual contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are present in the United States for no more than 119 days during any consecutive 12-month period, and Do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Indonesia receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet three requirements. How do i file my taxes for 2010 They are present in the United States no more than 119 days during any consecutive 12-month period. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my taxes for 2010 The income is not borne or reimbursed by a permanent establishment the employer has in the United States. How do i file my taxes for 2010 Pay received by an individual for services performed as an employee aboard a ship or aircraft operated by an Indonesian resident in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if the individual is a member of the regular complement of the ship or aircraft. How do i file my taxes for 2010 These exemptions do not apply to income residents of Indonesia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if their gross receipts, including reimbursed expenses, are more than $2,000 during any consecutive 12-month period. How do i file my taxes for 2010 Regardless of these limits, income of Indonesian entertainers and athletes is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if their visit to the United States is substantially supported or sponsored by the Indonesian Government and the Indonesian competent authority certifies that the entertainers or athletes qualify for this exemption. How do i file my taxes for 2010 Ireland Income that residents of Ireland receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Ireland receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by a resident of Ireland as a member of the board of directors of a company that is a resident of the United States. How do i file my taxes for 2010 However, amounts received for attending meetings in Ireland are not subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax. How do i file my taxes for 2010 Income received by a resident of Ireland for services performed as an employee and member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax. How do i file my taxes for 2010 These exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television entertainers, musicians, and athletes) from Ireland who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. How do i file my taxes for 2010 Israel Income that residents of Israel receive for performing personal services as independent contractors or as self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they are in the United States for no more than 182 days during the tax year. How do i file my taxes for 2010 Income that residents of Israel receive for labor or personal services performed in the United States as employees (dependent personal services), including income for services performed by an officer of a corporation or company, is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet four requirements. How do i file my taxes for 2010 They are in the United States for no more than 182 days during the tax year. How do i file my taxes for 2010 They are employees of a resident of, or a permanent establishment in, Israel. How do i file my taxes for 2010 Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 Their income is subject to Israeli tax. How do i file my taxes for 2010 The exemption does not apply to pay received by an employee for labor or personal services performed as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 These exemptions do not apply to income that residents of Israel receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes), if the gross amount of the income is more than $400 for each day they are in the United States performing the services. How do i file my taxes for 2010 Italy Income that residents of Italy receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Italy receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the following requirements are met. How do i file my taxes for 2010 The residents are in the United States for no more than 183 days during the tax year. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my taxes for 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by a resident of Italy for services performed in the United States as a member of the board of directors of a company that is a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Pay received for employment regularly exercised aboard a ship or aircraft operated by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise is subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 These exemptions do not apply to income residents of Italy receive as public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) if they are present in the United States for more than 90 days during the tax year or their gross receipts, including reimbursed expenses, are more than $20,000 during the tax year for their entertainment activities in the United States. How do i file my taxes for 2010 Jamaica Income that residents of Jamaica receive for the performance of personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 89 days during the tax year, Do not have a fixed base regularly available to them in the United States for performing their services, and Earn net income for those services that is not more than $5,000 during the tax year if the income is from a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 contractor. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed only on the income that is attributable to the fixed base. How do i file my taxes for 2010 There is no dollar limit for condition (3) if the contractor is from a country other than the United States. How do i file my taxes for 2010 Income that residents of Jamaica receive for personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet four requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days during the tax year. How do i file my taxes for 2010 Their income is paid by or for an employer who is not a resident of the United States. How do i file my taxes for 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 Their net income received for the services is not more than $5,000 during the tax year. How do i file my taxes for 2010 Pay received from employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a Jamaican enterprise is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 If the ship or aircraft is operated by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise, the pay is subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 These exemptions do not apply to income that residents of Jamaica receive for performing services in the United States as entertainers, such as theater, motion picture, radio, or television artists, musicians, or athletes, if the gross receipts (excluding reimbursements for expenses) from the services are more than $400 a day or $5,000 for the tax year. How do i file my taxes for 2010 Directors' fees received by residents of Jamaica for services performed in the United States as members of boards of directors of U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 corporations are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if the fees (excluding reimbursed expenses) are not more than $400 per day for each day the directors are present in the United States to perform the services. How do i file my taxes for 2010 Japan Income that residents of Japan receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (business profits) of the treaty. How do i file my taxes for 2010 Under that provision, business profits are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax unless the individual has a permanent establishment in the United States. How do i file my taxes for 2010 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. How do i file my taxes for 2010 Income that residents of Japan receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to directors' fees and similar payments received by a resident of Japan for services performed as a member of the board of directors of a company that is a resident of the United States. How do i file my taxes for 2010 The exemption does not apply to a resident of Japan who performs services as an employee aboard a ship or an aircraft operated in international traffic by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Japan who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Kazakhstan Income that residents of Kazakhstan receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if: The residents are in the United States for no more than 183 days in any consecutive 12-month period, and The income is not attributable to a fixed base in the United States which is regularly available to the residents. How do i file my taxes for 2010 If the residents have a fixed base available, they are taxed only on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Kazakhstan receive for employment in the United States (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the following three requirements are met. How do i file my taxes for 2010 The resident is in the United States for no more than 183 days in any 12-month period. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my taxes for 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 Income derived by a resident of Kazakhstan from employment as a member of the regular complement of a ship or aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by a resident of Kazakhstan as a member of the board of directors or similar body of a company that is a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Korea, South Income that residents of South Korea receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if the residents: Are in the United States for no more than 182 days during the tax year, Earn income for those services that is not more than $3,000 during the tax year, and Do not maintain a fixed base in the United States for more than 182 days during the tax year. How do i file my taxes for 2010 If they maintain a fixed base in the United States for more than 182 days, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Korea receive for labor or personal services performed in the United States as employees (dependent personal services), including pay for services performed as an officer of a corporation, is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if the residents meet four requirements. How do i file my taxes for 2010 They are in the United States for no more than 182 days during the tax year. How do i file my taxes for 2010 They are employees of a resident of Korea or of a permanent establishment maintained in Korea. How do i file my taxes for 2010 Their compensation is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 Their income for those services is not more than $3,000. How do i file my taxes for 2010 Pay received by employees who are members of the regular complement of a ship or aircraft operated by a resident of Korea in international traffic is exempt. How do i file my taxes for 2010 Latvia Income that residents of Latvia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Latvia receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the following requirements are met. How do i file my taxes for 2010 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise. How do i file my taxes for 2010 The exemptions do not apply to directors' fees and similar payments received by a resident of Latvia as a member of the board of directors or similar body of a company that is a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 The exemptions do not apply to income residents of Latvia receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. How do i file my taxes for 2010 Regardless of these limits, income of Latvian entertainers or athletes is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if their visit to the United States is wholly or mainly supported by public funds of Latvia, its political subdivisions, or local authorities. How do i file my taxes for 2010 Lithuania Income that residents of Lithuania receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and Do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available, they are taxed only on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Lithuania receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the following requirements are met. How do i file my taxes for 2010 The resident is in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 The income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to pay received for employment as a member of the regular complement of a ship or an aircraft operated in international traffic by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise. How do i file my taxes for 2010 The exemptions do not apply to directors' fees and similar payments received by a resident of Lithuania as a member of the board of directors or similar body of a company that is a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 The exemptions do not apply to income residents of Lithuania receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or sportsmen if their gross receipts, including reimbursed expenses, are more than $20,000 for their personal activities in the United States during the tax year. How do i file my taxes for 2010 Regardless of these limits, income of Lithuanian entertainers or athletes is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if their visit to the United States is wholly or mainly supported by public funds of Lithuania, its political subdivisions, or local authorities. How do i file my taxes for 2010 Luxembourg Income that residents of Luxembourg receive for personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if they do not have a fixed base regularly available to them in the United States for performing the services. How do i file my taxes for 2010 If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Luxembourg receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment or a fixed base that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to pay received for employment exercised continuously or predominantly aboard a ship or aircraft operated in international traffic by a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 enterprise. How do i file my taxes for 2010 The exemptions do not apply to directors' fees and similar payments received by a resident of Luxembourg for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. How do i file my taxes for 2010 The exemptions do not apply to public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Luxembourg who earn more than $10,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year. How do i file my taxes for 2010 Malta Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is subject to the provisions of Article 7 (Business Profits) of the treaty. How do i file my taxes for 2010 Under that provision, business profits are exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax unless the individual has a permanent establishment in the United States. How do i file my taxes for 2010 If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment. How do i file my taxes for 2010 Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet the following requirements. How do i file my taxes for 2010 They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year. How do i file my taxes for 2010 Their income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 The exemption does not apply to directors' fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States. How do i file my taxes for 2010 Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax. How do i file my taxes for 2010 Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the individual is a member of the regular complement of the ship or aircraft. How do i file my taxes for 2010 Mexico Income that residents of Mexico receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 182 days in a 12-month period, and Do not have a fixed base that they regularly use for performing the services. How do i file my taxes for 2010 If they have a fixed base available, they are taxed only on income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Mexico receive for employment in the United States (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if the following three requirements are met. How do i file my taxes for 2010 The resident is present in the United States for no more than 183 days in a 12-month period. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a resident of the United States. How do i file my taxes for 2010 The income is not borne by a permanent establishment or fixed base that the employer has in the United States. How do i file my taxes for 2010 These exemptions do not apply to directors' fees and similar payments received by a resident of Mexico for services performed outside Mexico as a director or overseer of a company that is a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 These exemptions do not apply to income residents of Mexico receive as public entertainers (such as theater, motion picture, radio, or television artists, or musicians) or athletes if the income, including reimbursed expenses, is more than $3,000 during the tax year for their entertainment activities in the United States. How do i file my taxes for 2010 This includes income from activities performed in the United States relating to the entertainer or athlete's reputation, such as endorsements of commercial products. How do i file my taxes for 2010 Regardless of this limit, the income of Mexican entertainers and athletes is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 tax if their visit to the United States is substantially supported by public funds of Mexico, its political subdivisions, or local authorities. How do i file my taxes for 2010 Morocco Income that residents of Morocco receive for performing personal services as independent contractors or as self-employed persons (independent personal services) in the United States during the tax year is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents: Are in the United States for no more than 182 days during the tax year, Do not maintain a fixed base in the United States for more than 89 days during the tax year, and Earn total income for those services that is not more than $5,000. How do i file my taxes for 2010 If they have a fixed base in the United States for more than 89 days, they are taxed only on the income attributable to the fixed base. How do i file my taxes for 2010 Income that residents of Morocco receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the residents meet three requirements. How do i file my taxes for 2010 They are in the United States for less than 183 days during the tax year. How do i file my taxes for 2010 They are employees of a resident of Morocco or of a permanent establishment of a resident of a country other than Morocco if the permanent establishment is located in Morocco. How do i file my taxes for 2010 Their income is not borne by a permanent establishment that the employer has in the United States. How do i file my taxes for 2010 Compensation received for services performed by a member of the board of directors of a corporation does not qualify for this exemption. How do i file my taxes for 2010 Income received by an individual for performing labor or personal services as an employee aboard a ship or an aircraft operated in international traffic by a Moroccan resident is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the individual is a member of the regular complement of the ship or aircraft. How do i file my taxes for 2010 These exemptions do not apply to income received for services performed in the United States by professional entertainers, including theater, film, radio, and television performers, musicians, and athletes, unless the services are performed by, or for the account of, a Moroccan nonprofit organization. How do i file my taxes for 2010 Netherlands Income that residents of the Netherlands receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the income is not attributable to a fixed base in the United States that is regularly available for performing the services. How do i file my taxes for 2010 Income that residents of the Netherlands receive for employment in the United States (dependent personal services) is exempt from U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 income tax if the following three requirements are met. How do i file my taxes for 2010 The resident is in the United States for no more than 183 days during the tax year. How do i file my taxes for 2010 The income is paid by, or on behalf of, an employer who is not a U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 resident. How do i file my taxes for 2010 The income is not borne by a permanent establishment or fixed base the employer has in the United States. How do i file my taxes for 2010 Income received by a Netherlands resident for employment as a member of the regular complement of a ship or
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The How Do I File My Taxes For 2010

How do i file my taxes for 2010 1. How do i file my taxes for 2010   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. How do i file my taxes for 2010 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 taxes for 2010 Reseller statement. How do i file my taxes for 2010 Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. How do i file my taxes for 2010 Deep-draft ocean-going vessels. How do i file my taxes for 2010 Passenger vessels. How do i file my taxes for 2010 Ocean-going barges. How do i file my taxes for 2010 State or local governments. How do i file my taxes for 2010 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 taxes for 2010 Gasoline, including aviation gasoline and gasoline blendstocks. How do i file my taxes for 2010 Diesel fuel, including dyed diesel fuel. How do i file my taxes for 2010 Diesel-water fuel emulsion. How do i file my taxes for 2010 Kerosene, including dyed kerosene and kerosene used in aviation. How do i file my taxes for 2010 Other Fuels (including alternative fuels). How do i file my taxes for 2010 Compressed natural gas (CNG). How do i file my taxes for 2010 Fuels used in commercial transportation on inland waterways. How do i file my taxes for 2010 Any liquid used in a fractional ownership program aircraft as fuel. How do i file my taxes for 2010 The following terms are used throughout the discussion of fuel taxes. How do i file my taxes for 2010 Other terms are defined in the discussion of the specific fuels to which they pertain. How do i file my taxes for 2010 Agri-biodiesel. How do i file my taxes for 2010   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 taxes for 2010 Approved terminal or refinery. How do i file my taxes for 2010   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 taxes for 2010 Biodiesel. How do i file my taxes for 2010   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 taxes for 2010 Blended taxable fuel. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 Blender. How do i file my taxes for 2010   This is the person that produces blended taxable fuel. How do i file my taxes for 2010 Bulk transfer. How do i file my taxes for 2010   This is the transfer of taxable fuel by pipeline or vessel. How do i file my taxes for 2010 Bulk transfer/terminal system. How do i file my taxes for 2010   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. How do i file my taxes for 2010 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 taxes for 2010 Cellulosic biofuel. How do i file my taxes for 2010   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 taxes for 2010 Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). How do i file my taxes for 2010 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 taxes for 2010 Also see Second generation biofuel below. How do i file my taxes for 2010 Diesel-water fuel emulsion. How do i file my taxes for 2010   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. How do i file my taxes for 2010 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 taxes for 2010 Dry lease aircraft exchange. How do i file my taxes for 2010   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How do i file my taxes for 2010 Enterer. How do i file my taxes for 2010   This is the importer of record (under customs law) for the taxable fuel. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 Entry. How do i file my taxes for 2010   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 taxes for 2010 This does not apply to fuel brought into Puerto Rico (which is part of the U. How do i file my taxes for 2010 S. How do i file my taxes for 2010 customs territory), but does apply to fuel brought into the United States from Puerto Rico. How do i file my taxes for 2010 Fractional ownership aircraft program and fractional program aircraft. How do i file my taxes for 2010   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How do i file my taxes for 2010 Measurement of taxable fuel. How do i file my taxes for 2010   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 taxes for 2010 Other fuels. How do i file my taxes for 2010   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. How do i file my taxes for 2010 Pipeline operator. How do i file my taxes for 2010   This is the person that operates a pipeline within the bulk transfer/terminal system. How do i file my taxes for 2010 Position holder. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 A terminal operator that owns taxable fuel in its terminal is a position holder. How do i file my taxes for 2010 Rack. How do i file my taxes for 2010   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. How do i file my taxes for 2010 Refiner. How do i file my taxes for 2010   This is any person that owns, operates, or otherwise controls a refinery. How do i file my taxes for 2010 Refinery. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 Registrant. How do i file my taxes for 2010   This is a taxable fuel registrant (see Registration Requirements, later). How do i file my taxes for 2010 Removal. How do i file my taxes for 2010   This is any physical transfer of taxable fuel. How do i file my taxes for 2010 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 taxes for 2010 However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. How do i file my taxes for 2010 Renewable diesel. How do i file my taxes for 2010   See Renewable Diesel Credits in chapter 2. How do i file my taxes for 2010 Sale. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 Second generation biofuel. How do i file my taxes for 2010   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 taxes for 2010 S. How do i file my taxes for 2010 C. How do i file my taxes for 2010 7545). How do i file my taxes for 2010 It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. How do i file my taxes for 2010 It is not alcohol of less than 150 proof (disregard any added denaturants). How do i file my taxes for 2010 See Form 6478 for more information. How do i file my taxes for 2010 State. How do i file my taxes for 2010   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. How do i file my taxes for 2010 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 taxes for 2010 Taxable fuel. How do i file my taxes for 2010   This means gasoline, diesel fuel, and kerosene. How do i file my taxes for 2010 Terminal. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 Terminal operator. How do i file my taxes for 2010   This is any person that owns, operates, or otherwise controls a terminal. How do i file my taxes for 2010 Throughputter. How do i file my taxes for 2010   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 taxes for 2010 Vessel operator. How do i file my taxes for 2010   This is the person that operates a vessel within the bulk transfer/terminal system. How do i file my taxes for 2010 However, vessel does not include a deep draft ocean-going vessel. How do i file my taxes for 2010 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 taxes for 2010 A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. How do i file my taxes for 2010 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 taxes for 2010 The returns are due the last day of the month following the month in which the transaction occurs. How do i file my taxes for 2010 Generally, these returns can be filed on paper or electronically. How do i file my taxes for 2010 For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. How do i file my taxes for 2010 Publication 3536 is only available on the IRS website. How do i file my taxes for 2010 Form 720-TO. How do i file my taxes for 2010   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 taxes for 2010 Each terminal operator must file a separate form for each approved terminal. How do i file my taxes for 2010 Form 720-CS. How do i file my taxes for 2010   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 taxes for 2010 Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. How do i file my taxes for 2010 See Form 637 for other persons who must register and for more information about registration. How do i file my taxes for 2010 Persons that are required to be registered. How do i file my taxes for 2010   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 taxes for 2010 Persons that may register. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 However, they must be registered to file claims for certain sales and uses of fuel. How do i file my taxes for 2010 See Form 637 for more information. How do i file my taxes for 2010 Taxable fuel registrant. How do i file my taxes for 2010   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 taxes for 2010 The term registrant as used in the discussions of these fuels means a taxable fuel registrant. How do i file my taxes for 2010 Additional information. How do i file my taxes for 2010   See the Form 637 instructions for the information you must submit when you apply for registration. How do i file my taxes for 2010 Failure to register. How do i file my taxes for 2010   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 taxes for 2010 Gasoline and Aviation Gasoline Gasoline. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 Gasoline also includes gasoline blendstocks, discussed later. How do i file my taxes for 2010 Aviation gasoline. How do i file my taxes for 2010   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 taxes for 2010 Taxable Events The tax on gasoline is $. How do i file my taxes for 2010 184 per gallon. How do i file my taxes for 2010 The tax on aviation gasoline is $. How do i file my taxes for 2010 194 per gallon. How do i file my taxes for 2010 When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. How do i file my taxes for 2010 141 per gallon. How do i file my taxes for 2010 See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. How do i file my taxes for 2010 Tax is imposed on the removal, entry, or sale of gasoline. How do i file my taxes for 2010 Each of these events is discussed later. How do i file my taxes for 2010 Also, see the special rules that apply to gasoline blendstocks, later. How do i file my taxes for 2010 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 taxes for 2010 See Refunds of Second Tax in chapter 2. How do i file my taxes for 2010 Removal from terminal. How do i file my taxes for 2010   All removals of gasoline at a terminal rack are taxable. How do i file my taxes for 2010 The position holder for that gasoline is liable for the tax. How do i file my taxes for 2010 Two-party exchanges. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. How do i file my taxes for 2010 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 taxes for 2010 The transaction is subject to a written contract. How do i file my taxes for 2010 Terminal operator's liability. How do i file my taxes for 2010   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 taxes for 2010   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 taxes for 2010 The terminal operator is a registrant. How do i file my taxes for 2010 The terminal operator has an unexpired notification certificate (discussed later) from the position holder. How do i file my taxes for 2010 The terminal operator has no reason to believe any information on the certificate is false. How do i file my taxes for 2010 Removal from refinery. How do i file my taxes for 2010   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. How do i file my taxes for 2010 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 taxes for 2010 It is made at the refinery rack. How do i file my taxes for 2010 The refiner is liable for the tax. How do i file my taxes for 2010 Exception. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How do i file my taxes for 2010 The removal from the refinery is by railcar. How do i file my taxes for 2010 The same person operates the refinery and the facility at which the gasoline is received. How do i file my taxes for 2010 Entry into the United States. How do i file my taxes for 2010   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. How do i file my taxes for 2010 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 taxes for 2010 It is not made by bulk transfer. How do i file my taxes for 2010 The enterer is liable for the tax. How do i file my taxes for 2010 Importer of record's liability. How do i file my taxes for 2010   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 taxes for 2010   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 taxes for 2010 The importer of record has an unexpired notification certificate (discussed later) from the enterer. How do i file my taxes for 2010 The importer of record has no reason to believe any information in the certificate is false. How do i file my taxes for 2010 Customs bond. How do i file my taxes for 2010   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 taxes for 2010 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How do i file my taxes for 2010   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 taxes for 2010 The position holder is liable for the tax. How do i file my taxes for 2010 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 taxes for 2010 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How do i file my taxes for 2010 Bulk transfers not received at approved terminal or refinery. How do i file my taxes for 2010   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 taxes for 2010 No tax was previously imposed (as discussed earlier) on any of the following events. How do i file my taxes for 2010 The removal from the refinery. How do i file my taxes for 2010 The entry into the United States. How do i file my taxes for 2010 The removal from a terminal by an unregistered position holder. How do i file my taxes for 2010 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 taxes for 2010   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. How do i file my taxes for 2010 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 taxes for 2010 The owner is a registrant. How do i file my taxes for 2010 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 taxes for 2010 The owner has no reason to believe any information on the certificate is false. How do i file my taxes for 2010 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 taxes for 2010 The operator is jointly and severally liable if the owner does not meet these conditions. How do i file my taxes for 2010 Sales to unregistered person. How do i file my taxes for 2010   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 taxes for 2010   The seller is liable for the tax. How do i file my taxes for 2010 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 taxes for 2010   The seller is a registrant. How do i file my taxes for 2010 The seller has an unexpired notification certificate (discussed later) from the buyer. How do i file my taxes for 2010 The seller has no reason to believe any information on the certificate is false. How do i file my taxes for 2010 The buyer of the gasoline is liable for the tax if the seller meets these conditions. How do i file my taxes for 2010 The buyer is jointly and severally liable if the seller does not meet these conditions. How do i file my taxes for 2010 Exception. How do i file my taxes for 2010   The tax does not apply to a sale if all of the following apply. How do i file my taxes for 2010 The buyer's principal place of business is not in the United States. How do i file my taxes for 2010 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 taxes for 2010 The seller is a registrant and the exporter of record. How do i file my taxes for 2010 The fuel was exported. How do i file my taxes for 2010 Removal or sale of blended gasoline. How do i file my taxes for 2010   The removal or sale of blended gasoline by the blender is taxable. How do i file my taxes for 2010 See Blended taxable fuel under Definitions, earlier. How do i file my taxes for 2010   The blender is liable for the tax. How do i file my taxes for 2010 The tax is figured on the number of gallons not previously subject to the tax on gasoline. How do i file my taxes for 2010   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 taxes for 2010 See Form 720 to report this tax. How do i file my taxes for 2010 You also must be registered with the IRS as a blender. How do i file my taxes for 2010 See Form 637. How do i file my taxes for 2010   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 taxes for 2010 Notification certificate. How do i file my taxes for 2010   The notification certificate is used to notify a person of the registration status of the registrant. How do i file my taxes for 2010 A copy of the registrant's letter of registration cannot be used as a notification certificate. How do i file my taxes for 2010 A model notification certificate is shown in the Appendix as Model Certificate C. How do i file my taxes for 2010 A notification certificate must contain all information necessary to complete the model. How do i file my taxes for 2010   The certificate may be included as part of any business records normally used for a sale. How do i file my taxes for 2010 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 taxes for 2010 The registrant must provide a new certificate if any information on a certificate has changed. How do i file my taxes for 2010 Additional persons liable. How do i file my taxes for 2010   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 taxes for 2010 Gasoline Blendstocks Gasoline blendstocks may be subject to $. How do i file my taxes for 2010 001 per gallon LUST tax as discussed below. How do i file my taxes for 2010 Gasoline includes gasoline blendstocks. How do i file my taxes for 2010 The previous discussions apply to these blendstocks. How do i file my taxes for 2010 However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. How do i file my taxes for 2010 001 per gallon or are not subject to the excise tax. How do i file my taxes for 2010 Blendstocks. How do i file my taxes for 2010   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 taxes for 2010   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 taxes for 2010 Not used to produce finished gasoline. How do i file my taxes for 2010   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 taxes for 2010 Removals and entries not connected to sale. How do i file my taxes for 2010   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 taxes for 2010 Removals and entries connected to sale. How do i file my taxes for 2010   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 taxes for 2010 The person has an unexpired certificate (discussed later) from the buyer. How do i file my taxes for 2010 The person has no reason to believe any information in the certificate is false. How do i file my taxes for 2010 Sales after removal or entry. How do i file my taxes for 2010   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 taxes for 2010 The seller is liable for the tax. How do i file my taxes for 2010 However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. How do i file my taxes for 2010 The seller has an unexpired certificate (discussed next) from the buyer. How do i file my taxes for 2010 The seller has no reason to believe any information in the certificate is false. How do i file my taxes for 2010 Certificate of buyer. How do i file my taxes for 2010   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. How do i file my taxes for 2010 The certificate may be included as part of any business records normally used for a sale. How do i file my taxes for 2010 A model certificate is shown in the Appendix as Model Certificate D. How do i file my taxes for 2010 The certificate must contain all information necessary to complete the model. How do i file my taxes for 2010   A certificate expires on the earliest of the following dates. How do i file my taxes for 2010 The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file my taxes for 2010 The date a new certificate is provided to the seller. How do i file my taxes for 2010 The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. How do i file my taxes for 2010 The buyer must provide a new certificate if any information on a certificate has changed. How do i file my taxes for 2010   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 taxes for 2010 Received at approved terminal or refinery. How do i file my taxes for 2010   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 taxes for 2010 The person is a registrant. How do i file my taxes for 2010 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 taxes for 2010 The person has no reason to believe any information on the certificate is false. How do i file my taxes for 2010 Bulk transfers to registered industrial user. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 Credits or Refunds. How do i file my taxes for 2010   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 taxes for 2010 For more information, see chapter 2. How do i file my taxes for 2010 Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 Diesel fuel does not include gasoline, kerosene, excluded liquid, No. How do i file my taxes for 2010 5 and No. How do i file my taxes for 2010 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 taxes for 2010 An excluded liquid is either of the following. How do i file my taxes for 2010 A liquid that contains less than 4% normal paraffins. How do i file my taxes for 2010 A liquid with all the following properties. How do i file my taxes for 2010 Distillation range of 125 degrees Fahrenheit or less. How do i file my taxes for 2010 Sulfur content of 10 ppm or less. How do i file my taxes for 2010 Minimum color of +27 Saybolt. How do i file my taxes for 2010 Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. How do i file my taxes for 2010 Kerosene. How do i file my taxes for 2010   This means any of the following liquids. How do i file my taxes for 2010 One of the two grades of kerosene (No. How do i file my taxes for 2010 1-K and No. How do i file my taxes for 2010 2-K) covered by ASTM specification D3699. How do i file my taxes for 2010 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 taxes for 2010 See Kerosene for Use in Aviation, later. How do i file my taxes for 2010   However, kerosene does not include excluded liquid, discussed earlier. How do i file my taxes for 2010   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 taxes for 2010 Diesel-powered highway vehicle. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 2) in chapter 2. How do i file my taxes for 2010 Diesel-powered train. How do i file my taxes for 2010   This is any diesel-powered equipment or machinery that rides on rails. How do i file my taxes for 2010 The term includes a locomotive, work train, switching engine, and track maintenance machine. How do i file my taxes for 2010 Taxable Events The tax on diesel fuel and kerosene is $. How do i file my taxes for 2010 244 per gallon. How do i file my taxes for 2010 It is imposed on the removal, entry, or sale of diesel fuel and kerosene. How do i file my taxes for 2010 Each of these events is discussed later. How do i file my taxes for 2010 Only the $. How do i file my taxes for 2010 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. How do i file my taxes for 2010 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 taxes for 2010 See Refunds of Second Tax in chapter 2. How do i file my taxes for 2010 Use in certain intercity and local buses. How do i file my taxes for 2010   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. How do i file my taxes for 2010 A claim for $. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 The bus must be engaged in one of the following activities. How do i file my taxes for 2010 Scheduled transportation along regular routes regardless of the size of the bus. How do i file my taxes for 2010 Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). How do i file my taxes for 2010 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 taxes for 2010 Removal from terminal. How do i file my taxes for 2010   All removals of diesel fuel and kerosene at a terminal rack are taxable. How do i file my taxes for 2010 The position holder for that fuel is liable for the tax. How do i file my taxes for 2010 Two-party exchanges. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 The transaction is subject to a written contract. How do i file my taxes for 2010 Terminal operator's liability. How do i file my taxes for 2010   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 taxes for 2010   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 taxes for 2010 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 taxes for 2010 The terminal operator is a registrant. How do i file my taxes for 2010 The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. How do i file my taxes for 2010 The terminal operator has no reason to believe any information on the certificate is false. How do i file my taxes for 2010 Removal from refinery. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 It is made at the refinery rack. How do i file my taxes for 2010 The refiner is liable for the tax. How do i file my taxes for 2010 Exception. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 Entry into the United States. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 It is not made by bulk transfer. How do i file my taxes for 2010 The enterer is liable for the tax. How do i file my taxes for 2010 Importer of record's liability. How do i file my taxes for 2010   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 taxes for 2010   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 taxes for 2010 The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. How do i file my taxes for 2010 The importer of record has no reason to believe any information in the certificate is false. How do i file my taxes for 2010 Customs bond. How do i file my taxes for 2010   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 taxes for 2010 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How do i file my taxes for 2010   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 taxes for 2010 The position holder is liable for the tax. How do i file my taxes for 2010 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 taxes for 2010 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How do i file my taxes for 2010 Bulk transfers not received at approved terminal or refinery. How do i file my taxes for 2010   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 taxes for 2010 No tax was previously imposed (as discussed earlier) on any of the following events. How do i file my taxes for 2010 The removal from the refinery. How do i file my taxes for 2010 The entry into the United States. How do i file my taxes for 2010 The removal from a terminal by an unregistered position holder. How do i file my taxes for 2010 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 taxes for 2010   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 taxes for 2010 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 taxes for 2010 The owner is a registrant. How do i file my taxes for 2010 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 taxes for 2010 The owner has no reason to believe any information on the certificate is false. How do i file my taxes for 2010 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 taxes for 2010 The operator is jointly and severally liable if the owner does not meet these conditions. How do i file my taxes for 2010 Sales to unregistered person. How do i file my taxes for 2010   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 taxes for 2010   The seller is liable for the tax. How do i file my taxes for 2010 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 taxes for 2010 The seller is a registrant. How do i file my taxes for 2010 The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. How do i file my taxes for 2010 The seller has no reason to believe any information on the certificate is false. How do i file my taxes for 2010 The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. How do i file my taxes for 2010 The buyer is jointly and severally liable if the seller does not meet these conditions. How do i file my taxes for 2010 Exception. How do i file my taxes for 2010   The tax does not apply to a sale if all of the following apply. How do i file my taxes for 2010 The buyer's principal place of business is not in the United States. How do i file my taxes for 2010 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 taxes for 2010 The seller is a registrant and the exporter of record. How do i file my taxes for 2010 The fuel was exported. How do i file my taxes for 2010 Removal or sale of blended diesel fuel or kerosene. How do i file my taxes for 2010   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. How do i file my taxes for 2010 Blended taxable fuel produced using biodiesel is subject to the tax. How do i file my taxes for 2010 See Blended taxable fuel under Definitions, earlier. How do i file my taxes for 2010   The blender is liable for the tax. How do i file my taxes for 2010 The tax is figured on the number of gallons not previously subject to the tax. How do i file my taxes for 2010   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 taxes for 2010 Generally, the biodiesel mixture must be diesel fuel (defined earlier). How do i file my taxes for 2010 See Form 720 to report this tax. How do i file my taxes for 2010 You also must be registered by the IRS as a blender. How do i file my taxes for 2010 See Form 637 for more information. How do i file my taxes for 2010   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 taxes for 2010 Additional persons liable. How do i file my taxes for 2010   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 taxes for 2010 Credits or Refunds. How do i file my taxes for 2010   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 taxes for 2010 For more information, see chapter 2. How do i file my taxes for 2010 Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. How do i file my taxes for 2010 001 per gallon LUST tax as discussed below, unless the fuel is for export. How do i file my taxes for 2010 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 taxes for 2010 The person otherwise liable for tax (for example, the position holder) is a registrant. How do i file my taxes for 2010 In the case of a removal from a terminal, the terminal is an approved terminal. How do i file my taxes for 2010 The diesel fuel or kerosene satisfies the dyeing requirements (described next). How do i file my taxes for 2010 Dyeing requirements. How do i file my taxes for 2010   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 Is indelibly dyed by mechanical injection. How do i file my taxes for 2010 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 taxes for 2010 Notice required. How do i file my taxes for 2010   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 taxes for 2010   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 taxes for 2010   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 taxes for 2010 That seller is subject to the penalty described next. How do i file my taxes for 2010 Penalty. How do i file my taxes for 2010   A penalty is imposed on a person if any of the following situations apply. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010   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 taxes for 2010 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How do i file my taxes for 2010   This penalty is in addition to any tax imposed on the fuel. How do i file my taxes for 2010   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 taxes for 2010   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 taxes for 2010   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 Exception to penalty. How do i file my taxes for 2010   The penalty under item (3) will not apply in any of the following situations. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 The alteration or attempted alteration occurs in an exempt area of Alaska. How do i file my taxes for 2010 See Removal for sale or use in Alaska, later. How do i file my taxes for 2010 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 taxes for 2010 Alaska and Feedstocks Tax of $. How do i file my taxes for 2010 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 taxes for 2010 Undyed kerosene used for feedstock purposes. How do i file my taxes for 2010 Removal for sale or use in Alaska. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 In the case of a removal from a terminal, the terminal is an approved terminal. How do i file my taxes for 2010 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 taxes for 2010   If all three of the requirements above are not met, then tax is imposed at $. How do i file my taxes for 2010 244 per gallon. How do i file my taxes for 2010   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 taxes for 2010 Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. How do i file my taxes for 2010 Later sales. How do i file my taxes for 2010   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. How do i file my taxes for 2010 The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. How do i file my taxes for 2010 However, the sale is not taxable (other than the LUST tax at $. How do i file my taxes for 2010 001 per gallon) if all the following requirements are met. How do i file my taxes for 2010 The fuel is sold in Alaska for certain nontaxable uses. How do i file my taxes for 2010 The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. How do i file my taxes for 2010 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 taxes for 2010 Feedstock purposes. How do i file my taxes for 2010   The $. How do i file my taxes for 2010 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 taxes for 2010 The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. How do i file my taxes for 2010 In the case of a removal from a terminal, the terminal is an approved terminal. How do i file my taxes for 2010 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 taxes for 2010   If all of the requirements above are not met, then tax is imposed at $. How do i file my taxes for 2010 244 per gallon. How do i file my taxes for 2010   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. How do i file my taxes for 2010 For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. How do i file my taxes for 2010 A feedstock user is a person that uses kerosene for a feedstock purpose. How do i file my taxes for 2010 A registered feedstock user is a person that has been registered by the IRS as a feedstock user. How do i file my taxes for 2010 See Registration Requirements, earlier. How do i file my taxes for 2010 Later sales. How do i file my taxes for 2010   The excise tax ($. How do i file my taxes for 2010 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 taxes for 2010 The tax is imposed at the time of the later sale and that seller is liable for the tax. How do i file my taxes for 2010 Certificate. How do i file my taxes for 2010   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 taxes for 2010 The certificate may be included as part of any business records normally used for a sale. How do i file my taxes for 2010 A model certificate is shown in the Appendix as Model Certificate G. How do i file my taxes for 2010 Your certificate must contain all information necessary to complete the model. How do i file my taxes for 2010   A certificate expires on the earliest of the following dates. How do i file my taxes for 2010 The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file my taxes for 2010 The date the seller is provided a new certificate or notice that the current certificate is invalid. How do i file my taxes for 2010 The date the seller is notified the buyer's registration has been revoked or suspended. How do i file my taxes for 2010   The buyer must provide a new certificate if any information on a certificate has changed. How do i file my taxes for 2010 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 taxes for 2010 Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. How do i file my taxes for 2010 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 taxes for 2010 Any liquid other than gasoline, diesel fuel, or kerosene. How do i file my taxes for 2010 Generally, this back-up tax is imposed at a rate of $. How do i file my taxes for 2010 244 per gallon. How do i file my taxes for 2010 Liability for tax. How do i file my taxes for 2010   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. How do i file my taxes for 2010 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 taxes for 2010 Exemptions from the back-up tax. How do i file my taxes for 2010   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 taxes for 2010   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 taxes for 2010 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 taxes for 2010 A reduced tax rate of $. How do i file my taxes for 2010 198 per gallon is imposed on a diesel-water fuel emulsion. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 244 per gallon. How do i file my taxes for 2010 Credits or refunds. How do i file my taxes for 2010   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. How do i file my taxes for 2010 Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. How do i file my taxes for 2010 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). How do i file my taxes for 2010 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 taxes for 2010 219. How do i file my taxes for 2010 The rate of $. How do i file my taxes for 2010 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 taxes for 2010 The airport terminal does not need to be a secured airport terminal for this rate to apply. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 044 per gallon. How do i file my taxes for 2010 For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. How do i file my taxes for 2010 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 taxes for 2010 See Terminal located within a secured area of an airport, later. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 001. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 See Terminal located within a secured area of an airport, later. How do i file my taxes for 2010 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 taxes for 2010 The position holder is liable for the $. How do i file my taxes for 2010 001 per gallon tax. How do i file my taxes for 2010 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 taxes for 2010 141 per gallon applies. How do i file my taxes for 2010 Certain refueler trucks, tankers, and tank wagons treated as terminals. How do i file my taxes for 2010   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 taxes for 2010 Such terminal is located within an area of an airport. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 Information reporting will be required by terminal operators regarding this provision. How do i file my taxes for 2010 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 taxes for 2010 Terminal located within a secured area of an airport. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 044 per gallon. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 For the aircraft operator to be liable for the tax $. How do i file my taxes for 2010 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 taxes for 2010 Commercial aviation. How do i file my taxes for 2010   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 taxes for 2010 However, commercial aviation does not include any of the following uses. How do i file my taxes for 2010 Any use exclusively for the purpose of skydiving. How do i file my taxes for 2010 Certain air transportation by seaplane. How do i file my taxes for 2010 See Seaplanes under Transportation of Persons by Air in chapter 4. How do i file my taxes for 2010 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 taxes for 2010 For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. How do i file my taxes for 2010 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 taxes for 2010 For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. How do i file my taxes for 2010 Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. How do i file my taxes for 2010 See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. How do i file my taxes for 2010 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 taxes for 2010 141 per gallon. How do i file my taxes for 2010 The fractional ownership program manager is liable for the tax. How do i file my taxes for 2010 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 taxes for 2010 If the surtax is imposed, the following air transportation taxes do not apply. How do i file my taxes for 2010 Transportation of persons by air. How do i file my taxes for 2010 Transportation of property by air. How do i file my taxes for 2010 Use of international air travel facilities. How do i file my taxes for 2010 These taxes are described under Air Transportation Taxes, later. How do i file my taxes for 2010 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 taxes for 2010 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 taxes for 2010 Fractional program aircraft. How do i file my taxes for 2010   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 taxes for 2010 S. How do i file my taxes for 2010   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 taxes for 2010 In such situations, the flight is not commercial aviation. How do i file my taxes for 2010 Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. How do i file my taxes for 2010 Fractional owner. How do i file my taxes for 2010   Any person owning any interest (including the entire interest) in a fractional program aircraft. How do i file my taxes for 2010 Dry lease aircraft exchange. How do i file my taxes for 2010   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 taxes for 2010 Special rule relating to deadhead service. How do i file my taxes for 2010   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 taxes for 2010 More information. How do i file my taxes for 2010   See section 4043 for more information on the surtax. How do i file my taxes for 2010 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 taxes for 2010 Certificate. How do i file my taxes for 2010   The certificate may be included as part of any business records normally used for a sale. How do i file my taxes for 2010 See Model Certificate K in the Appendix. How do i file my taxes for 2010   A certificate expires on the earliest of the following dates. How do i file my taxes for 2010 The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file my taxes for 2010 The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. How do i file my taxes for 2010 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 taxes for 2010   The buyer must provide a new certificate if any information on a certificate has changed. How do i file my taxes for 2010   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 taxes for 2010 Exempt use. How do i file my taxes for 2010   The rate on kerosene for use in aviation is $. How do i file my taxes for 2010 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 taxes for 2010 An exempt use includes kerosene for the exclusive use of a state or local government. How do i file my taxes for 2010 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 taxes for 2010 Flash title transaction. How do i file my taxes for 2010   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 taxes for 2010 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 taxes for 2010 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 taxes for 2010 Reseller statement. How do i file my taxes for 2010   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 taxes for 2010 Credits or Refunds. How do i file my taxes for 2010   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 taxes for 2010 A claim may be made by a registered ultimate vendor for certain sales. How do i file my taxes for 2010 For more information, see chapter 2. How do i file my taxes for 2010 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 taxes for 2010 Other Fuels include alternative fuels. How do i file my taxes for 2010 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 taxes for 2010 Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. How do i file my taxes for 2010 Qualified methanol and ethanol fuels. How do i file my taxes for 2010   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 taxes for 2010 The tax rates are listed in the Instructions for Form 720. How do i file my taxes for 2010 Partially exempt methanol and ethanol fuels. How do i file my taxes for 2010   A reduced tax rate applies to these fuels. How do i file my taxes for 2010 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 taxes for 2010 The tax rates are listed in the Instructions for Form 720. How do i file my taxes for 2010 Motor vehicles. How do i file my taxes for 2010   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 taxes for 2010 They are propelled by a motor. How do i file my taxes for 2010 They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t