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Irs Forms 2012 Taxes

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Irs Forms 2012 Taxes

Irs forms 2012 taxes Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Irs forms 2012 taxes 20% withholding, Other withholding rules. Irs forms 2012 taxes 5-year rule, 5-year rule. Irs forms 2012 taxes , Death before required beginning date. Irs forms 2012 taxes 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Irs forms 2012 taxes Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Irs forms 2012 taxes , Modified AGI. Irs forms 2012 taxes (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Irs forms 2012 taxes Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Irs forms 2012 taxes Required minimum distributions, Distributions after the required beginning date. Irs forms 2012 taxes Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Irs forms 2012 taxes Annuity contracts, Annuity or endowment contracts. Irs forms 2012 taxes Borrowing on, Borrowing on an annuity contract. Irs forms 2012 taxes Distribution from insurance company, Annuity distributions from an insurance company. Irs forms 2012 taxes Distribution from IRA account, Distribution of an annuity contract from your IRA account. Irs forms 2012 taxes Early distributions, Annuity. Irs forms 2012 taxes Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Irs forms 2012 taxes Roth IRAs, Basis of distributed property. Irs forms 2012 taxes Traditional IRAs, Cost basis. Irs forms 2012 taxes Beginning date, required, Distributions after the required beginning date. Irs forms 2012 taxes Beneficiaries, IRA Beneficiaries, Death before required beginning date. Irs forms 2012 taxes Change of, Change of beneficiary. Irs forms 2012 taxes Death of beneficiary, Death of a beneficiary. Irs forms 2012 taxes Early distributions to, Beneficiary. Irs forms 2012 taxes Individual as, Beneficiary an individual. Irs forms 2012 taxes More than one, More than one beneficiary. Irs forms 2012 taxes , Multiple individual beneficiaries. Irs forms 2012 taxes Not an individual, Beneficiary not an individual. Irs forms 2012 taxes Roth IRAs, Distributions to beneficiaries. Irs forms 2012 taxes Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Irs forms 2012 taxes Bond purchase plans Rollovers from, Rollover from bond purchase plan. Irs forms 2012 taxes Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Irs forms 2012 taxes , Brokers' commissions. Irs forms 2012 taxes C Change in marital status, Change in marital status. Irs forms 2012 taxes Change of beneficiary, Change of beneficiary. Irs forms 2012 taxes Charitable distributions, qualified, Qualified charitable distributions. Irs forms 2012 taxes Collectibles, Investment in Collectibles, Collectibles. Irs forms 2012 taxes Community property, Community property laws. Irs forms 2012 taxes Compensation Alimony, Alimony and separate maintenance. Irs forms 2012 taxes Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Irs forms 2012 taxes Self-employment, Self-employment loss. Irs forms 2012 taxes Wages, salaries, etc. Irs forms 2012 taxes , Wages, salaries, etc. Irs forms 2012 taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Irs forms 2012 taxes Contribution limits More than one IRA, More than one IRA. Irs forms 2012 taxes Contributions Designating the year, Designating year for which contribution is made. Irs forms 2012 taxes Distributions in same year as, Both contributions for 2013 and distributions in 2013. Irs forms 2012 taxes Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Irs forms 2012 taxes Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Irs forms 2012 taxes Qualified reservist repayments, Qualified reservist repayments. Irs forms 2012 taxes Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Irs forms 2012 taxes Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Irs forms 2012 taxes SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Irs forms 2012 taxes To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs forms 2012 taxes D Death of beneficiary, Death of a beneficiary. Irs forms 2012 taxes Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Irs forms 2012 taxes Defined contribution plans, Defined contribution plan. Irs forms 2012 taxes Disabilities, persons with Early distributions to, Disabled. Irs forms 2012 taxes Distributions After required beginning date, Distributions after the required beginning date. Irs forms 2012 taxes Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Irs forms 2012 taxes Delivered outside U. Irs forms 2012 taxes S. Irs forms 2012 taxes , IRA distributions delivered outside the United States. Irs forms 2012 taxes Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Irs forms 2012 taxes From individual retirement annuities, Distributions from individual retirement annuities. Irs forms 2012 taxes Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Irs forms 2012 taxes Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Irs forms 2012 taxes Qualified HSA funding, One-time qualified HSA funding distribution. Irs forms 2012 taxes Qualified reservist, Qualified reservist distributions. Irs forms 2012 taxes Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Irs forms 2012 taxes SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Irs forms 2012 taxes Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Irs forms 2012 taxes (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Irs forms 2012 taxes Disability exception, Disabled. Irs forms 2012 taxes First-time homebuyers, exception, First home. Irs forms 2012 taxes Higher education expenses, exception, Higher education expenses. Irs forms 2012 taxes Medical insurance, exception, Medical insurance. Irs forms 2012 taxes Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Irs forms 2012 taxes Education expenses, Higher education expenses. Irs forms 2012 taxes Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Irs forms 2012 taxes Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Irs forms 2012 taxes Defined contribution plans, Defined contribution plan. Irs forms 2012 taxes Effect of modified AGI on deduction (Table 1-2), Table 1-2. Irs forms 2012 taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Irs forms 2012 taxes Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Irs forms 2012 taxes Deduction for inherited IRAs, Federal estate tax deduction. Irs forms 2012 taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Irs forms 2012 taxes Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Irs forms 2012 taxes Deducted in earlier year, Excess contribution deducted in an earlier year. Irs forms 2012 taxes Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Irs forms 2012 taxes Recharacterizing, Recharacterizing excess contributions. Irs forms 2012 taxes Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Irs forms 2012 taxes Federal judges, Federal judges. Irs forms 2012 taxes Fiduciaries Prohibited transactions, Fiduciary. Irs forms 2012 taxes Filing before IRA contribution is made, Filing before a contribution is made. Irs forms 2012 taxes Filing status, Filing Status Deduction phaseout and, Filing status. Irs forms 2012 taxes Firefighters, volunteer, Volunteer firefighters. Irs forms 2012 taxes First-time homebuyers, First home. Irs forms 2012 taxes Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Irs forms 2012 taxes , Form 1040NR. Irs forms 2012 taxes Form 1040A Modified AGI calculation from, Form 1040A. Irs forms 2012 taxes Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Irs forms 2012 taxes Letter codes used on, Letter codes. Irs forms 2012 taxes Number codes used on, Number codes. Irs forms 2012 taxes Withdrawal of excess contribution, Form 1099-R. Irs forms 2012 taxes Form 5329, Additional 10% tax, Reporting the tax. Irs forms 2012 taxes , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Irs forms 2012 taxes Form 8606, Form 8606. Irs forms 2012 taxes , Form 8606. Irs forms 2012 taxes , Reporting your nontaxable distribution on Form 8606. Irs forms 2012 taxes , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Irs forms 2012 taxes Form 8880, How to figure and report the credit. Irs forms 2012 taxes Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Irs forms 2012 taxes Frozen deposits, Frozen deposit. Irs forms 2012 taxes Full-time student Retirement savings contributions credit, Full-time student. Irs forms 2012 taxes H Help (see Tax help) Higher education expenses, Higher education expenses. Irs forms 2012 taxes How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Irs forms 2012 taxes HSA funding distributions, qualified, One-time qualified HSA funding distribution. Irs forms 2012 taxes I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Irs forms 2012 taxes Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Irs forms 2012 taxes Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Irs forms 2012 taxes Inherited IRAs, What if You Inherit an IRA?, More information. Irs forms 2012 taxes Rollovers, Inherited IRAs. Irs forms 2012 taxes Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Irs forms 2012 taxes Exception, Exception. Irs forms 2012 taxes K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Irs forms 2012 taxes Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Irs forms 2012 taxes L Last-in first-out rule, Last-in first-out rule. Irs forms 2012 taxes Life expectancy, Life expectancy. Irs forms 2012 taxes Life insurance, Life insurance contract. Irs forms 2012 taxes Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Irs forms 2012 taxes Matching contributions (SIMPLE), Matching contributions. Irs forms 2012 taxes Medical expenses, unreimbursed, Unreimbursed medical expenses. Irs forms 2012 taxes Medical insurance, Medical insurance. Irs forms 2012 taxes Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Irs forms 2012 taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Irs forms 2012 taxes Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Irs forms 2012 taxes Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Irs forms 2012 taxes Effect on contribution amount (Table 2-1), Table 2-1. Irs forms 2012 taxes Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Irs forms 2012 taxes More than one IRA, More than one IRA. Irs forms 2012 taxes Recharacterization, More than one IRA. Irs forms 2012 taxes Required minimum distribution, More than one IRA. Irs forms 2012 taxes N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Irs forms 2012 taxes Failure to report, Failure to report nondeductible contributions. Irs forms 2012 taxes Overstatement penalty, Penalty for overstatement. Irs forms 2012 taxes Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Irs forms 2012 taxes Rollovers, Rollover notice. Irs forms 2012 taxes P Partial rollovers, Partial rollovers. Irs forms 2012 taxes , Partial rollover. Irs forms 2012 taxes Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Irs forms 2012 taxes Early distributions, Early Distributions, Nondeductible contributions. Irs forms 2012 taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Irs forms 2012 taxes Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Irs forms 2012 taxes Failure to file Form 8606, Penalty for failure to file Form 8606. Irs forms 2012 taxes Overstatement of nondeductible contributions, Penalty for overstatement. Irs forms 2012 taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Irs forms 2012 taxes Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Irs forms 2012 taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Irs forms 2012 taxes Taxes on, Taxes on prohibited transactions. Irs forms 2012 taxes Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Irs forms 2012 taxes Qualified domestic relations orders (QDROs), Qualified domestic relations order. Irs forms 2012 taxes Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Irs forms 2012 taxes Receivership distributions, Receivership distributions. Irs forms 2012 taxes Recharacterization, Recharacterizations, More than one IRA. Irs forms 2012 taxes Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Irs forms 2012 taxes Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Irs forms 2012 taxes Timing of, Timing. Irs forms 2012 taxes Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Irs forms 2012 taxes Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Irs forms 2012 taxes From IRAs, Reporting rollovers from IRAs. Irs forms 2012 taxes Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Irs forms 2012 taxes Required beginning date, Distributions after the required beginning date. Irs forms 2012 taxes Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Irs forms 2012 taxes Distribution period, Distribution period. Irs forms 2012 taxes During lifetime, Distributions during your lifetime. Irs forms 2012 taxes Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Irs forms 2012 taxes Installments allowed, Installments allowed. Irs forms 2012 taxes More than one IRA, More than one IRA. Irs forms 2012 taxes Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Irs forms 2012 taxes Reservists, Reservists. Irs forms 2012 taxes Qualified reservist distribution, Qualified reservist distributions. Irs forms 2012 taxes Qualified reservist repayments, Qualified reservist repayments. Irs forms 2012 taxes Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs forms 2012 taxes Rollovers, Rollovers, Reporting rollovers from employer plans. Irs forms 2012 taxes Airline payments, Rollover of Airline Payments Amount, Amount. Irs forms 2012 taxes Choosing an option (Table 1-5), Table 1-5. Irs forms 2012 taxes Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Irs forms 2012 taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Irs forms 2012 taxes Direct rollover option, Direct rollover option. Irs forms 2012 taxes Extension of period, Extension of rollover period. Irs forms 2012 taxes From bond purchase plan, Rollover from bond purchase plan. Irs forms 2012 taxes From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Irs forms 2012 taxes From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Irs forms 2012 taxes Inherited IRAs, Inherited IRAs. Irs forms 2012 taxes Nonspouse beneficiary, Rollover by nonspouse beneficiary. Irs forms 2012 taxes Notice, Rollover notice. Irs forms 2012 taxes Partial, Partial rollovers. Irs forms 2012 taxes , Partial rollover. Irs forms 2012 taxes SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Irs forms 2012 taxes Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Irs forms 2012 taxes To traditional IRA, Kinds of rollovers to a traditional IRA. Irs forms 2012 taxes Waiting period between, Waiting period between rollovers. Irs forms 2012 taxes , No waiting period between rollovers. Irs forms 2012 taxes Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Irs forms 2012 taxes Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Irs forms 2012 taxes Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Irs forms 2012 taxes Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Irs forms 2012 taxes , Recharacterizing to a SEP IRA or SIMPLE IRA. Irs forms 2012 taxes , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Irs forms 2012 taxes Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Irs forms 2012 taxes Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Irs forms 2012 taxes Income of, Self-employment income. Irs forms 2012 taxes SIMPLE plans, Self-employed individual. Irs forms 2012 taxes SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Irs forms 2012 taxes Separated taxpayers Filing status of, Lived apart from spouse. Irs forms 2012 taxes Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Irs forms 2012 taxes SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Irs forms 2012 taxes Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Irs forms 2012 taxes Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Irs forms 2012 taxes Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Irs forms 2012 taxes Self-employed persons, Self-employed individual. Irs forms 2012 taxes SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Irs forms 2012 taxes , Traditional IRA mistakenly moved to SIMPLE IRA. Irs forms 2012 taxes Two-year rule, Two-year rule. Irs forms 2012 taxes Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Irs forms 2012 taxes Retirement savings contributions credit, Full-time student. Irs forms 2012 taxes Surviving spouse, Surviving spouse. Irs forms 2012 taxes , Surviving spouse. Irs forms 2012 taxes Rollovers by, Distributions received by a surviving spouse. Irs forms 2012 taxes T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Irs forms 2012 taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Irs forms 2012 taxes Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Irs forms 2012 taxes Effect of Modified AGI on Roth IRA Contribution Rollover vs. Irs forms 2012 taxes direct payment to taxpayer (Table 1-5), Table 1-5. Irs forms 2012 taxes Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Irs forms 2012 taxes Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Irs forms 2012 taxes Tax help, How To Get Tax Help Tax year, Tax year. Irs forms 2012 taxes Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Irs forms 2012 taxes Traditional IRAs, Traditional IRAs, Form 5329 not required. Irs forms 2012 taxes Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Irs forms 2012 taxes To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Irs forms 2012 taxes Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Irs forms 2012 taxes Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Irs forms 2012 taxes Loss of IRA status, Loss of IRA status. Irs forms 2012 taxes Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Irs forms 2012 taxes , Traditional IRA mistakenly moved to SIMPLE IRA. Irs forms 2012 taxes Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Irs forms 2012 taxes Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Irs forms 2012 taxes , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Irs forms 2012 taxes Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Irs forms 2012 taxes Trustees' fees, Trustees' fees. Irs forms 2012 taxes , Trustees' fees. Irs forms 2012 taxes Trusts As beneficiary, Trust as beneficiary. Irs forms 2012 taxes TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Irs forms 2012 taxes U Unreimbursed medical expenses, Unreimbursed medical expenses. Irs forms 2012 taxes V Volunteer firefighters, Volunteer firefighters. Irs forms 2012 taxes W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Irs forms 2012 taxes Direct rollover option, Withholding. Irs forms 2012 taxes Eligible rollover distribution paid to taxpayer, Withholding requirement. Irs forms 2012 taxes Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Irs forms 2012 taxes Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Irs forms 2012 taxes Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Irs forms 2012 taxes Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
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The Irs Forms 2012 Taxes

Irs forms 2012 taxes 1. Irs forms 2012 taxes   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Irs forms 2012 taxes Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. Irs forms 2012 taxes Reseller statement. Irs forms 2012 taxes Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Irs forms 2012 taxes Deep-draft ocean-going vessels. Irs forms 2012 taxes Passenger vessels. Irs forms 2012 taxes Ocean-going barges. Irs forms 2012 taxes State or local governments. Irs forms 2012 taxes Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel Definitions Excise taxes are imposed on all the following fuels. Irs forms 2012 taxes Gasoline, including aviation gasoline and gasoline blendstocks. Irs forms 2012 taxes Diesel fuel, including dyed diesel fuel. Irs forms 2012 taxes Diesel-water fuel emulsion. Irs forms 2012 taxes Kerosene, including dyed kerosene and kerosene used in aviation. Irs forms 2012 taxes Other Fuels (including alternative fuels). Irs forms 2012 taxes Compressed natural gas (CNG). Irs forms 2012 taxes Fuels used in commercial transportation on inland waterways. Irs forms 2012 taxes Any liquid used in a fractional ownership program aircraft as fuel. Irs forms 2012 taxes The following terms are used throughout the discussion of fuel taxes. Irs forms 2012 taxes Other terms are defined in the discussion of the specific fuels to which they pertain. Irs forms 2012 taxes Agri-biodiesel. Irs forms 2012 taxes   Agri-biodiesel means biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, mustard seeds, and camelina, and from animal fats. Irs forms 2012 taxes Approved terminal or refinery. Irs forms 2012 taxes   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Irs forms 2012 taxes Biodiesel. Irs forms 2012 taxes   Biodiesel means the monoalkyl esters of long chain fatty acids derived from plant or animal matter that meet the registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under section 211 of the Clean Air Act, and the requirements of the American Society of Testing Materials (ASTM) D6751. Irs forms 2012 taxes Blended taxable fuel. Irs forms 2012 taxes   This means any taxable fuel produced outside the bulk transfer/terminal system by mixing taxable fuel on which excise tax has been imposed and any other liquid on which excise tax has not been imposed. Irs forms 2012 taxes This does not include a mixture removed or sold during the calendar quarter if all such mixtures removed or sold by the blender contain less than 400 gallons of a liquid on which the tax has not been imposed. Irs forms 2012 taxes Blender. Irs forms 2012 taxes   This is the person that produces blended taxable fuel. Irs forms 2012 taxes Bulk transfer. Irs forms 2012 taxes   This is the transfer of taxable fuel by pipeline or vessel. Irs forms 2012 taxes Bulk transfer/terminal system. Irs forms 2012 taxes   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Irs forms 2012 taxes Fuel in the supply tank of any engine, or in any tank car, railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. Irs forms 2012 taxes Cellulosic biofuel. Irs forms 2012 taxes   Cellulosic biofuel means any liquid fuel produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis that meets the registration requirements for fuels and fuel additives established by the EPA under section 211 of the Clean Air Act. Irs forms 2012 taxes Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Irs forms 2012 taxes For fuels sold or used after December 31, 2009, cellulosic biofuel does not include fuel of which more than 4% (determined by weight) is any combination of water and sediment, fuel of which the ash content is more than 1%, or fuel that has an acid number greater than 25. Irs forms 2012 taxes Also see Second generation biofuel below. Irs forms 2012 taxes Diesel-water fuel emulsion. Irs forms 2012 taxes   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Irs forms 2012 taxes The emulsion additive used to produce the fuel must be registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. Irs forms 2012 taxes Dry lease aircraft exchange. Irs forms 2012 taxes   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs forms 2012 taxes Enterer. Irs forms 2012 taxes   This is the importer of record (under customs law) for the taxable fuel. Irs forms 2012 taxes However, if the importer of record is acting as an agent, such as a customs broker, the person for whom the agent is acting is the enterer. Irs forms 2012 taxes If there is no importer of record, the owner at the time of entry into the United States is the enterer. Irs forms 2012 taxes Entry. Irs forms 2012 taxes   Taxable fuel is entered into the United States when it is brought into the United States and applicable customs law requires that it be entered for consumption, use, or warehousing. Irs forms 2012 taxes This does not apply to fuel brought into Puerto Rico (which is part of the U. Irs forms 2012 taxes S. Irs forms 2012 taxes customs territory), but does apply to fuel brought into the United States from Puerto Rico. Irs forms 2012 taxes Fractional ownership aircraft program and fractional program aircraft. Irs forms 2012 taxes   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs forms 2012 taxes Measurement of taxable fuel. Irs forms 2012 taxes   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Irs forms 2012 taxes Other fuels. Irs forms 2012 taxes   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Irs forms 2012 taxes Pipeline operator. Irs forms 2012 taxes   This is the person that operates a pipeline within the bulk transfer/terminal system. Irs forms 2012 taxes Position holder. Irs forms 2012 taxes   This is the person that holds the inventory position in the taxable fuel in the terminal, as reflected in the records of the terminal operator. Irs forms 2012 taxes You hold the inventory position when you have a contractual agreement with the terminal operator for the use of the storage facilities and terminaling services for the taxable fuel. Irs forms 2012 taxes A terminal operator that owns taxable fuel in its terminal is a position holder. Irs forms 2012 taxes Rack. Irs forms 2012 taxes   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Irs forms 2012 taxes Refiner. Irs forms 2012 taxes   This is any person that owns, operates, or otherwise controls a refinery. Irs forms 2012 taxes Refinery. Irs forms 2012 taxes   This is a facility used to produce taxable fuel and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. Irs forms 2012 taxes However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Irs forms 2012 taxes For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Irs forms 2012 taxes Registrant. Irs forms 2012 taxes   This is a taxable fuel registrant (see Registration Requirements, later). Irs forms 2012 taxes Removal. Irs forms 2012 taxes   This is any physical transfer of taxable fuel. Irs forms 2012 taxes It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Irs forms 2012 taxes However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Irs forms 2012 taxes Renewable diesel. Irs forms 2012 taxes   See Renewable Diesel Credits in chapter 2. Irs forms 2012 taxes Sale. Irs forms 2012 taxes   For taxable fuel not in a terminal, this is the transfer of title to, or substantial incidents of ownership in, taxable fuel to the buyer for money, services, or other property. Irs forms 2012 taxes For taxable fuel in a terminal, this is the transfer of the inventory position if the transferee becomes the position holder for that taxable fuel. Irs forms 2012 taxes Second generation biofuel. Irs forms 2012 taxes   This is any liquid fuel derived by, or from, qualified feedstocks, and meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. Irs forms 2012 taxes S. Irs forms 2012 taxes C. Irs forms 2012 taxes 7545). Irs forms 2012 taxes It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Irs forms 2012 taxes It is not alcohol of less than 150 proof (disregard any added denaturants). Irs forms 2012 taxes See Form 6478 for more information. Irs forms 2012 taxes State. Irs forms 2012 taxes   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Irs forms 2012 taxes An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Irs forms 2012 taxes Taxable fuel. Irs forms 2012 taxes   This means gasoline, diesel fuel, and kerosene. Irs forms 2012 taxes Terminal. Irs forms 2012 taxes   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Irs forms 2012 taxes It does not include a facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline if no gasoline is removed from the facility. Irs forms 2012 taxes A terminal does not include any facility where finished gasoline, diesel fuel, or kerosene is stored if the facility is operated by a registrant and all such taxable fuel stored at the facility has been previously taxed upon removal from a refinery or terminal. Irs forms 2012 taxes Terminal operator. Irs forms 2012 taxes   This is any person that owns, operates, or otherwise controls a terminal. Irs forms 2012 taxes Throughputter. Irs forms 2012 taxes   This is any person that is a position holder or that owns taxable fuel within the bulk transfer/terminal system (other than in a terminal). Irs forms 2012 taxes Vessel operator. Irs forms 2012 taxes   This is the person that operates a vessel within the bulk transfer/terminal system. Irs forms 2012 taxes However, vessel does not include a deep draft ocean-going vessel. Irs forms 2012 taxes Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Irs forms 2012 taxes A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Irs forms 2012 taxes For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Irs forms 2012 taxes The returns are due the last day of the month following the month in which the transaction occurs. Irs forms 2012 taxes Generally, these returns can be filed on paper or electronically. Irs forms 2012 taxes For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Irs forms 2012 taxes Publication 3536 is only available on the IRS website. Irs forms 2012 taxes Form 720-TO. Irs forms 2012 taxes   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Irs forms 2012 taxes Each terminal operator must file a separate form for each approved terminal. Irs forms 2012 taxes Form 720-CS. Irs forms 2012 taxes   This information return must be filed by bulk transport carriers (barges, vessels, and pipelines) who receive liquid product from an approved terminal or deliver liquid product to an approved terminal. Irs forms 2012 taxes Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Irs forms 2012 taxes See Form 637 for other persons who must register and for more information about registration. Irs forms 2012 taxes Persons that are required to be registered. Irs forms 2012 taxes   You are required to be registered if you are a: Blender; Enterer; Pipeline operator; Position holder; Refiner; Terminal operator; Vessel operator; Producer or importer of alcohol, biodiesel, agri-biodiesel, and renewable diesel; or Producer of cellulosic or second generation biofuel. Irs forms 2012 taxes Persons that may register. Irs forms 2012 taxes   You may, but are not required to, register if you are a: Feedstock user, Industrial user, Throughputter that is not a position holder, Ultimate vendor, Diesel-water fuel emulsion producer, Credit card issuer, or Alternative fuel claimant. Irs forms 2012 taxes Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Irs forms 2012 taxes However, they must be registered to file claims for certain sales and uses of fuel. Irs forms 2012 taxes See Form 637 for more information. Irs forms 2012 taxes Taxable fuel registrant. Irs forms 2012 taxes   This is an enterer, an industrial user, a refiner, a terminal operator, or a throughputter who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended. Irs forms 2012 taxes The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Irs forms 2012 taxes Additional information. Irs forms 2012 taxes   See the Form 637 instructions for the information you must submit when you apply for registration. Irs forms 2012 taxes Failure to register. Irs forms 2012 taxes   The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Irs forms 2012 taxes Gasoline and Aviation Gasoline Gasoline. Irs forms 2012 taxes   Gasoline means all products commonly or commercially known or sold as gasoline with an octane rating of 75 or more that are suitable for use as a motor fuel. Irs forms 2012 taxes Gasoline includes any gasoline blend other than: Qualified ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from coal, including peat), Partially exempt ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from natural gas), or Denatured alcohol. Irs forms 2012 taxes Gasoline also includes gasoline blendstocks, discussed later. Irs forms 2012 taxes Aviation gasoline. Irs forms 2012 taxes   This means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D910 or military specification MIL-G-5572. Irs forms 2012 taxes Taxable Events The tax on gasoline is $. Irs forms 2012 taxes 184 per gallon. Irs forms 2012 taxes The tax on aviation gasoline is $. Irs forms 2012 taxes 194 per gallon. Irs forms 2012 taxes When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Irs forms 2012 taxes 141 per gallon. Irs forms 2012 taxes See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Irs forms 2012 taxes Tax is imposed on the removal, entry, or sale of gasoline. Irs forms 2012 taxes Each of these events is discussed later. Irs forms 2012 taxes Also, see the special rules that apply to gasoline blendstocks, later. Irs forms 2012 taxes If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Irs forms 2012 taxes See Refunds of Second Tax in chapter 2. Irs forms 2012 taxes Removal from terminal. Irs forms 2012 taxes   All removals of gasoline at a terminal rack are taxable. Irs forms 2012 taxes The position holder for that gasoline is liable for the tax. Irs forms 2012 taxes Two-party exchanges. Irs forms 2012 taxes   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. Irs forms 2012 taxes A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. Irs forms 2012 taxes The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. Irs forms 2012 taxes The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Irs forms 2012 taxes The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. Irs forms 2012 taxes The transaction is subject to a written contract. Irs forms 2012 taxes Terminal operator's liability. Irs forms 2012 taxes   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. Irs forms 2012 taxes   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Irs forms 2012 taxes The terminal operator is a registrant. Irs forms 2012 taxes The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Irs forms 2012 taxes The terminal operator has no reason to believe any information on the certificate is false. Irs forms 2012 taxes Removal from refinery. Irs forms 2012 taxes   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Irs forms 2012 taxes It is made by bulk transfer and the refiner, the owner of the gasoline immediately before the removal, or the operator of the pipeline or vessel is not a registrant. Irs forms 2012 taxes It is made at the refinery rack. Irs forms 2012 taxes The refiner is liable for the tax. Irs forms 2012 taxes Exception. Irs forms 2012 taxes   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Irs forms 2012 taxes The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs forms 2012 taxes The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs forms 2012 taxes The removal from the refinery is by railcar. Irs forms 2012 taxes The same person operates the refinery and the facility at which the gasoline is received. Irs forms 2012 taxes Entry into the United States. Irs forms 2012 taxes   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Irs forms 2012 taxes It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs forms 2012 taxes It is not made by bulk transfer. Irs forms 2012 taxes The enterer is liable for the tax. Irs forms 2012 taxes Importer of record's liability. Irs forms 2012 taxes   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. Irs forms 2012 taxes   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs forms 2012 taxes The importer of record has an unexpired notification certificate (discussed later) from the enterer. Irs forms 2012 taxes The importer of record has no reason to believe any information in the certificate is false. Irs forms 2012 taxes Customs bond. Irs forms 2012 taxes   The customs bond will not be charged for the tax imposed on the entry of the gasoline if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. Irs forms 2012 taxes Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs forms 2012 taxes   The removal by bulk transfer of gasoline from a terminal is taxable if the position holder for the gasoline or the operator of the pipeline or vessel is not a registrant. Irs forms 2012 taxes The position holder is liable for the tax. Irs forms 2012 taxes The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs forms 2012 taxes However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs forms 2012 taxes Bulk transfers not received at approved terminal or refinery. Irs forms 2012 taxes   The removal by bulk transfer of gasoline from a terminal or refinery, or the entry of gasoline by bulk transfer into the United States, is taxable if the following conditions apply. Irs forms 2012 taxes No tax was previously imposed (as discussed earlier) on any of the following events. Irs forms 2012 taxes The removal from the refinery. Irs forms 2012 taxes The entry into the United States. Irs forms 2012 taxes The removal from a terminal by an unregistered position holder. Irs forms 2012 taxes Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Irs forms 2012 taxes   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Irs forms 2012 taxes However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs forms 2012 taxes The owner is a registrant. Irs forms 2012 taxes The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Irs forms 2012 taxes The owner has no reason to believe any information on the certificate is false. Irs forms 2012 taxes The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Irs forms 2012 taxes The operator is jointly and severally liable if the owner does not meet these conditions. Irs forms 2012 taxes Sales to unregistered person. Irs forms 2012 taxes   The sale of gasoline located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. Irs forms 2012 taxes   The seller is liable for the tax. Irs forms 2012 taxes However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs forms 2012 taxes   The seller is a registrant. Irs forms 2012 taxes The seller has an unexpired notification certificate (discussed later) from the buyer. Irs forms 2012 taxes The seller has no reason to believe any information on the certificate is false. Irs forms 2012 taxes The buyer of the gasoline is liable for the tax if the seller meets these conditions. Irs forms 2012 taxes The buyer is jointly and severally liable if the seller does not meet these conditions. Irs forms 2012 taxes Exception. Irs forms 2012 taxes   The tax does not apply to a sale if all of the following apply. Irs forms 2012 taxes The buyer's principal place of business is not in the United States. Irs forms 2012 taxes The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs forms 2012 taxes The seller is a registrant and the exporter of record. Irs forms 2012 taxes The fuel was exported. Irs forms 2012 taxes Removal or sale of blended gasoline. Irs forms 2012 taxes   The removal or sale of blended gasoline by the blender is taxable. Irs forms 2012 taxes See Blended taxable fuel under Definitions, earlier. Irs forms 2012 taxes   The blender is liable for the tax. Irs forms 2012 taxes The tax is figured on the number of gallons not previously subject to the tax on gasoline. Irs forms 2012 taxes   Persons who blend alcohol with gasoline to produce an alcohol fuel mixture outside the bulk transfer/terminal system must pay the gasoline tax on the volume of alcohol in the mixture. Irs forms 2012 taxes See Form 720 to report this tax. Irs forms 2012 taxes You also must be registered with the IRS as a blender. Irs forms 2012 taxes See Form 637. Irs forms 2012 taxes   However, if an untaxed liquid is sold as taxed taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. Irs forms 2012 taxes Notification certificate. Irs forms 2012 taxes   The notification certificate is used to notify a person of the registration status of the registrant. Irs forms 2012 taxes A copy of the registrant's letter of registration cannot be used as a notification certificate. Irs forms 2012 taxes A model notification certificate is shown in the Appendix as Model Certificate C. Irs forms 2012 taxes A notification certificate must contain all information necessary to complete the model. Irs forms 2012 taxes   The certificate may be included as part of any business records normally used for a sale. Irs forms 2012 taxes A certificate expires on the earlier of the date the registrant provides a new certificate, or the date the recipient of the certificate is notified that the registrant's registration has been revoked or suspended. Irs forms 2012 taxes The registrant must provide a new certificate if any information on a certificate has changed. Irs forms 2012 taxes Additional persons liable. Irs forms 2012 taxes   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax is imposed on: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty, or Anyone who willfully causes the person to fail to pay the tax. Irs forms 2012 taxes Gasoline Blendstocks Gasoline blendstocks may be subject to $. Irs forms 2012 taxes 001 per gallon LUST tax as discussed below. Irs forms 2012 taxes Gasoline includes gasoline blendstocks. Irs forms 2012 taxes The previous discussions apply to these blendstocks. Irs forms 2012 taxes However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Irs forms 2012 taxes 001 per gallon or are not subject to the excise tax. Irs forms 2012 taxes Blendstocks. Irs forms 2012 taxes   Gasoline blendstocks are: Alkylate, Butane, Butene, Catalytically cracked gasoline, Coker gasoline, Ethyl tertiary butyl ether (ETBE), Hexane, Hydrocrackate, Isomerate, Methyl tertiary butyl ether (MTBE), Mixed xylene (not including any separated isomer of xylene), Natural gasoline, Pentane, Pentane mixture, Polymer gasoline, Raffinate, Reformate, Straight-run gasoline, Straight-run naphtha, Tertiary amyl methyl ether (TAME), Tertiary butyl alcohol (gasoline grade) (TBA), Thermally cracked gasoline, and Toluene. Irs forms 2012 taxes   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Irs forms 2012 taxes Not used to produce finished gasoline. Irs forms 2012 taxes   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Irs forms 2012 taxes Removals and entries not connected to sale. Irs forms 2012 taxes   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Irs forms 2012 taxes Removals and entries connected to sale. Irs forms 2012 taxes   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant, and at the time of the sale, meets the following requirements. Irs forms 2012 taxes The person has an unexpired certificate (discussed later) from the buyer. Irs forms 2012 taxes The person has no reason to believe any information in the certificate is false. Irs forms 2012 taxes Sales after removal or entry. Irs forms 2012 taxes   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Irs forms 2012 taxes The seller is liable for the tax. Irs forms 2012 taxes However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Irs forms 2012 taxes The seller has an unexpired certificate (discussed next) from the buyer. Irs forms 2012 taxes The seller has no reason to believe any information in the certificate is false. Irs forms 2012 taxes Certificate of buyer. Irs forms 2012 taxes   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Irs forms 2012 taxes The certificate may be included as part of any business records normally used for a sale. Irs forms 2012 taxes A model certificate is shown in the Appendix as Model Certificate D. Irs forms 2012 taxes The certificate must contain all information necessary to complete the model. Irs forms 2012 taxes   A certificate expires on the earliest of the following dates. Irs forms 2012 taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs forms 2012 taxes The date a new certificate is provided to the seller. Irs forms 2012 taxes The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Irs forms 2012 taxes The buyer must provide a new certificate if any information on a certificate has changed. Irs forms 2012 taxes   The IRS may withdraw the buyer's right to provide a certificate if that buyer uses the gasoline blendstocks in the production of finished gasoline or resells the blendstocks without getting a certificate from its buyer. Irs forms 2012 taxes Received at approved terminal or refinery. Irs forms 2012 taxes   The nonbulk removal or entry of gasoline blendstocks received at an approved terminal or refinery is not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) meets all the following requirements. Irs forms 2012 taxes The person is a registrant. Irs forms 2012 taxes The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Irs forms 2012 taxes The person has no reason to believe any information on the certificate is false. Irs forms 2012 taxes Bulk transfers to registered industrial user. Irs forms 2012 taxes   The removal of gasoline blendstocks from a pipeline or vessel is not taxable (other than LUST) if the blendstocks are received by a registrant that is an industrial user. Irs forms 2012 taxes An industrial user is any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. Irs forms 2012 taxes Credits or Refunds. Irs forms 2012 taxes   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Irs forms 2012 taxes For more information, see chapter 2. Irs forms 2012 taxes Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Irs forms 2012 taxes However, special rules (discussed later) apply to dyed diesel fuel and dyed kerosene, and to undyed diesel fuel and undyed kerosene sold or used in Alaska for certain nontaxable uses and undyed kerosene used for a feedstock purpose. Irs forms 2012 taxes Diesel fuel means: Any liquid that without further processing or blending is suitable for use as a fuel in a diesel-powered highway vehicle or train, and Transmix. Irs forms 2012 taxes A liquid is suitable for this use if the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. Irs forms 2012 taxes A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Irs forms 2012 taxes However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. Irs forms 2012 taxes Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Irs forms 2012 taxes 5 and No. Irs forms 2012 taxes 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Irs forms 2012 taxes An excluded liquid is either of the following. Irs forms 2012 taxes A liquid that contains less than 4% normal paraffins. Irs forms 2012 taxes A liquid with all the following properties. Irs forms 2012 taxes Distillation range of 125 degrees Fahrenheit or less. Irs forms 2012 taxes Sulfur content of 10 ppm or less. Irs forms 2012 taxes Minimum color of +27 Saybolt. Irs forms 2012 taxes Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Irs forms 2012 taxes Kerosene. Irs forms 2012 taxes   This means any of the following liquids. Irs forms 2012 taxes One of the two grades of kerosene (No. Irs forms 2012 taxes 1-K and No. Irs forms 2012 taxes 2-K) covered by ASTM specification D3699. Irs forms 2012 taxes Kerosene-type jet fuel covered by ASTM specification D1655 or military specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-8). Irs forms 2012 taxes See Kerosene for Use in Aviation, later. Irs forms 2012 taxes   However, kerosene does not include excluded liquid, discussed earlier. Irs forms 2012 taxes   Kerosene also includes any liquid that would be described above but for the presence of a dye of the type used to dye kerosene for a nontaxable use. Irs forms 2012 taxes Diesel-powered highway vehicle. Irs forms 2012 taxes   This is any self-propelled vehicle designed to carry a load over public highways (whether or not also designed to perform other functions) and propelled by a diesel-powered engine. Irs forms 2012 taxes Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Irs forms 2012 taxes For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Irs forms 2012 taxes 2) in chapter 2. Irs forms 2012 taxes Diesel-powered train. Irs forms 2012 taxes   This is any diesel-powered equipment or machinery that rides on rails. Irs forms 2012 taxes The term includes a locomotive, work train, switching engine, and track maintenance machine. Irs forms 2012 taxes Taxable Events The tax on diesel fuel and kerosene is $. Irs forms 2012 taxes 244 per gallon. Irs forms 2012 taxes It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Irs forms 2012 taxes Each of these events is discussed later. Irs forms 2012 taxes Only the $. Irs forms 2012 taxes 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Irs forms 2012 taxes If the tax is paid on the diesel fuel or kerosene in more than one event, a refund may be allowed for the “second” tax paid. Irs forms 2012 taxes See Refunds of Second Tax in chapter 2. Irs forms 2012 taxes Use in certain intercity and local buses. Irs forms 2012 taxes   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Irs forms 2012 taxes A claim for $. Irs forms 2012 taxes 17 per gallon may be made by the registered ultimate vendor (under certain conditions) or the ultimate purchaser for undyed diesel fuel or undyed kerosene sold for use in certain intercity or local buses. Irs forms 2012 taxes An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Irs forms 2012 taxes The bus must be engaged in one of the following activities. Irs forms 2012 taxes Scheduled transportation along regular routes regardless of the size of the bus. Irs forms 2012 taxes Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Irs forms 2012 taxes A bus is available to the general public if the bus is available for hire to more than a limited number of persons, groups, or organizations. Irs forms 2012 taxes Removal from terminal. Irs forms 2012 taxes   All removals of diesel fuel and kerosene at a terminal rack are taxable. Irs forms 2012 taxes The position holder for that fuel is liable for the tax. Irs forms 2012 taxes Two-party exchanges. Irs forms 2012 taxes   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. Irs forms 2012 taxes A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. Irs forms 2012 taxes The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. Irs forms 2012 taxes The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Irs forms 2012 taxes The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. Irs forms 2012 taxes The transaction is subject to a written contract. Irs forms 2012 taxes Terminal operator's liability. Irs forms 2012 taxes   The terminal operator is jointly and severally liable for the tax if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that diesel fuel or kerosene is dyed (discussed later). Irs forms 2012 taxes   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. Irs forms 2012 taxes However, a terminal operator will not be liable for the tax in this situation if, at the time of the removal, the following conditions are met. Irs forms 2012 taxes The terminal operator is a registrant. Irs forms 2012 taxes The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Irs forms 2012 taxes The terminal operator has no reason to believe any information on the certificate is false. Irs forms 2012 taxes Removal from refinery. Irs forms 2012 taxes   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Irs forms 2012 taxes It is made by bulk transfer and the refiner, the owner of the fuel immediately before the removal, or the operator of the pipeline or vessel is not a registrant. Irs forms 2012 taxes It is made at the refinery rack. Irs forms 2012 taxes The refiner is liable for the tax. Irs forms 2012 taxes Exception. Irs forms 2012 taxes   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Irs forms 2012 taxes The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs forms 2012 taxes The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs forms 2012 taxes The removal from the refinery is by: Railcar and the same person operates the refinery and the facility at which the diesel fuel or kerosene is received, or For diesel fuel only, a trailer or semi-trailer used exclusively to transport the diesel fuel from a refinery (described in (1)) to a facility (described in (2)) less than 20 miles from the refinery. Irs forms 2012 taxes Entry into the United States. Irs forms 2012 taxes   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Irs forms 2012 taxes It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs forms 2012 taxes It is not made by bulk transfer. Irs forms 2012 taxes The enterer is liable for the tax. Irs forms 2012 taxes Importer of record's liability. Irs forms 2012 taxes   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. Irs forms 2012 taxes   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs forms 2012 taxes The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Irs forms 2012 taxes The importer of record has no reason to believe any information in the certificate is false. Irs forms 2012 taxes Customs bond. Irs forms 2012 taxes   The customs bond will not be charged for the tax imposed on the entry of the diesel fuel or kerosene if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. Irs forms 2012 taxes Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs forms 2012 taxes   The removal by bulk transfer of diesel fuel or kerosene from a terminal is taxable if the position holder for that fuel or the operator of the pipeline or vessel is not a registrant. Irs forms 2012 taxes The position holder is liable for the tax. Irs forms 2012 taxes The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs forms 2012 taxes However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs forms 2012 taxes Bulk transfers not received at approved terminal or refinery. Irs forms 2012 taxes   The removal by bulk transfer of diesel fuel or kerosene from a terminal or refinery or the entry of diesel fuel or kerosene by bulk transfer into the United States is taxable if the following conditions apply. Irs forms 2012 taxes No tax was previously imposed (as discussed earlier) on any of the following events. Irs forms 2012 taxes The removal from the refinery. Irs forms 2012 taxes The entry into the United States. Irs forms 2012 taxes The removal from a terminal by an unregistered position holder. Irs forms 2012 taxes Upon removal from the pipeline or vessel, the diesel fuel or kerosene is not received at an approved terminal or refinery (or at another pipeline or vessel). Irs forms 2012 taxes   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Irs forms 2012 taxes However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs forms 2012 taxes The owner is a registrant. Irs forms 2012 taxes The owner has an unexpired notification certificate (discussed under Gasoline) from the operator of the terminal or refinery where the diesel fuel or kerosene is received. Irs forms 2012 taxes The owner has no reason to believe any information on the certificate is false. Irs forms 2012 taxes The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Irs forms 2012 taxes The operator is jointly and severally liable if the owner does not meet these conditions. Irs forms 2012 taxes Sales to unregistered person. Irs forms 2012 taxes   The sale of diesel fuel or kerosene located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. Irs forms 2012 taxes   The seller is liable for the tax. Irs forms 2012 taxes However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs forms 2012 taxes The seller is a registrant. Irs forms 2012 taxes The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Irs forms 2012 taxes The seller has no reason to believe any information on the certificate is false. Irs forms 2012 taxes The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Irs forms 2012 taxes The buyer is jointly and severally liable if the seller does not meet these conditions. Irs forms 2012 taxes Exception. Irs forms 2012 taxes   The tax does not apply to a sale if all of the following apply. Irs forms 2012 taxes The buyer's principal place of business is not in the United States. Irs forms 2012 taxes The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs forms 2012 taxes The seller is a registrant and the exporter of record. Irs forms 2012 taxes The fuel was exported. Irs forms 2012 taxes Removal or sale of blended diesel fuel or kerosene. Irs forms 2012 taxes   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Irs forms 2012 taxes Blended taxable fuel produced using biodiesel is subject to the tax. Irs forms 2012 taxes See Blended taxable fuel under Definitions, earlier. Irs forms 2012 taxes   The blender is liable for the tax. Irs forms 2012 taxes The tax is figured on the number of gallons not previously subject to the tax. Irs forms 2012 taxes   Persons who blend biodiesel with undyed diesel fuel to produce and sell or use a biodiesel mixture outside the bulk transfer/terminal system must pay the diesel fuel tax on the volume of biodiesel in the mixture. Irs forms 2012 taxes Generally, the biodiesel mixture must be diesel fuel (defined earlier). Irs forms 2012 taxes See Form 720 to report this tax. Irs forms 2012 taxes You also must be registered by the IRS as a blender. Irs forms 2012 taxes See Form 637 for more information. Irs forms 2012 taxes   However, if an untaxed liquid is sold as taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. Irs forms 2012 taxes Additional persons liable. Irs forms 2012 taxes   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax applies to: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty; or Anyone who willfully causes the person to fail to pay the tax. Irs forms 2012 taxes Credits or Refunds. Irs forms 2012 taxes   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Irs forms 2012 taxes For more information, see chapter 2. Irs forms 2012 taxes Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Irs forms 2012 taxes 001 per gallon LUST tax as discussed below, unless the fuel is for export. Irs forms 2012 taxes The excise tax is not imposed on the removal, entry, or sale of diesel fuel or kerosene (other than the LUST tax) if all the following tests are met. Irs forms 2012 taxes The person otherwise liable for tax (for example, the position holder) is a registrant. Irs forms 2012 taxes In the case of a removal from a terminal, the terminal is an approved terminal. Irs forms 2012 taxes The diesel fuel or kerosene satisfies the dyeing requirements (described next). Irs forms 2012 taxes Dyeing requirements. Irs forms 2012 taxes   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Irs forms 2012 taxes It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Irs forms 2012 taxes 9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of fuel or any dye of a type and in a concentration that has been approved by the Commissioner. Irs forms 2012 taxes Is indelibly dyed by mechanical injection. Irs forms 2012 taxes See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Irs forms 2012 taxes Notice required. Irs forms 2012 taxes   A legible and conspicuous notice stating either: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE or DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE must be: Provided by the terminal operator to any person that receives dyed diesel fuel or dyed kerosene at a terminal rack of that operator, and Posted by a seller on any retail pump or other delivery facility where it sells dyed diesel fuel or dyed kerosene for use by its buyer. Irs forms 2012 taxes   The notice under item (1) must be provided by the time of the removal and must appear on all shipping papers, bills of lading, and similar documents accompanying the removal of the fuel. Irs forms 2012 taxes   Any seller that fails to post the required notice under item (2) is presumed to know that the fuel will be used for a taxable use (a use other than a nontaxable use listed later). Irs forms 2012 taxes That seller is subject to the penalty described next. Irs forms 2012 taxes Penalty. Irs forms 2012 taxes   A penalty is imposed on a person if any of the following situations apply. Irs forms 2012 taxes Any dyed fuel is sold or held for sale by the person for a use the person knows or has reason to know is not a nontaxable use of the fuel. Irs forms 2012 taxes Any dyed fuel is held for use or used by the person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed. Irs forms 2012 taxes The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Irs forms 2012 taxes The person has knowledge that a dyed fuel that has been altered, as described in (3) above, sells or holds for sale such fuel for any use for which the person knows or has reason to know is not a nontaxable use of the fuel. Irs forms 2012 taxes   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Irs forms 2012 taxes After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Irs forms 2012 taxes   This penalty is in addition to any tax imposed on the fuel. Irs forms 2012 taxes   If the penalty is imposed, each officer, employee, or agent of a business entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with that entity for the penalty. Irs forms 2012 taxes   There is no administrative appeal or review allowed for the third and subsequent penalty imposed by section 6715 on any person except for: Fraud or a mistake in the chemical analysis, or Mathematical calculation of the penalty. Irs forms 2012 taxes   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Irs forms 2012 taxes However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Irs forms 2012 taxes The penalty may apply if the fuel is held for sale or use for a taxable use while the back-up tax does not apply unless the fuel is delivered into a fuel supply tank. Irs forms 2012 taxes Exception to penalty. Irs forms 2012 taxes   The penalty under item (3) will not apply in any of the following situations. Irs forms 2012 taxes Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Irs forms 2012 taxes Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any other liquid (other than diesel fuel or kerosene) that contains the type and amount of dye required to meet the dyeing requirements. Irs forms 2012 taxes The alteration or attempted alteration occurs in an exempt area of Alaska. Irs forms 2012 taxes See Removal for sale or use in Alaska, later. Irs forms 2012 taxes Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with diesel fuel or kerosene not meeting the dyeing requirements and the blending occurs as part of a nontaxable use (other than export), discussed later. Irs forms 2012 taxes Alaska and Feedstocks Tax of $. Irs forms 2012 taxes 001 per gallon is imposed on: Undyed diesel fuel or undyed kerosene sold or used in Alaska for certain nontaxable uses (see Later sales on page 10). Irs forms 2012 taxes Undyed kerosene used for feedstock purposes. Irs forms 2012 taxes Removal for sale or use in Alaska. Irs forms 2012 taxes   No tax is imposed on the removal, entry, or sale of diesel fuel or kerosene in Alaska for ultimate sale or use in certain areas of Alaska for certain nontaxable uses. Irs forms 2012 taxes The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Irs forms 2012 taxes The person otherwise liable for the tax (position holder, refiner, or enterer): Is a registrant, Can show satisfactory evidence of the nontaxable nature of the transaction, and Has no reason to believe the evidence is false. Irs forms 2012 taxes In the case of a removal from a terminal, the terminal is an approved terminal. Irs forms 2012 taxes The owner of the fuel immediately after the removal or entry holds the fuel for its own use in a nontaxable use (discussed later) or is a qualified dealer. Irs forms 2012 taxes   If all three of the requirements above are not met, then tax is imposed at $. Irs forms 2012 taxes 244 per gallon. Irs forms 2012 taxes   A qualified dealer is any person that holds a qualified dealer license from the state of Alaska or has been registered by the IRS as a qualified retailer. Irs forms 2012 taxes Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Irs forms 2012 taxes Later sales. Irs forms 2012 taxes   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Irs forms 2012 taxes The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Irs forms 2012 taxes However, the sale is not taxable (other than the LUST tax at $. Irs forms 2012 taxes 001 per gallon) if all the following requirements are met. Irs forms 2012 taxes The fuel is sold in Alaska for certain nontaxable uses. Irs forms 2012 taxes The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Irs forms 2012 taxes The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Irs forms 2012 taxes Feedstock purposes. Irs forms 2012 taxes   The $. Irs forms 2012 taxes 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Irs forms 2012 taxes The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Irs forms 2012 taxes In the case of a removal from a terminal, the terminal is an approved terminal. Irs forms 2012 taxes Either: The person otherwise liable for tax uses the kerosene for a feedstock purpose, or The kerosene is sold for use by the buyer for a feedstock purpose and, at the time of the sale, the person otherwise liable for tax has an unexpired certificate (described later) from the buyer and has no reason to believe any information on the certificate is false. Irs forms 2012 taxes   If all of the requirements above are not met, then tax is imposed at $. Irs forms 2012 taxes 244 per gallon. Irs forms 2012 taxes   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Irs forms 2012 taxes For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Irs forms 2012 taxes A feedstock user is a person that uses kerosene for a feedstock purpose. Irs forms 2012 taxes A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Irs forms 2012 taxes See Registration Requirements, earlier. Irs forms 2012 taxes Later sales. Irs forms 2012 taxes   The excise tax ($. Irs forms 2012 taxes 244 per gallon) applies to kerosene sold for use by the buyer for a feedstock purpose (item (3)(b) above) if the buyer in that sale later sells the kerosene. Irs forms 2012 taxes The tax is imposed at the time of the later sale and that seller is liable for the tax. Irs forms 2012 taxes Certificate. Irs forms 2012 taxes   The certificate from the buyer certifies the buyer is a registered feedstock user and the kerosene will be used by the buyer for a feedstock purpose. Irs forms 2012 taxes The certificate may be included as part of any business records normally used for a sale. Irs forms 2012 taxes A model certificate is shown in the Appendix as Model Certificate G. Irs forms 2012 taxes Your certificate must contain all information necessary to complete the model. Irs forms 2012 taxes   A certificate expires on the earliest of the following dates. Irs forms 2012 taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs forms 2012 taxes The date the seller is provided a new certificate or notice that the current certificate is invalid. Irs forms 2012 taxes The date the seller is notified the buyer's registration has been revoked or suspended. Irs forms 2012 taxes   The buyer must provide a new certificate if any information on a certificate has changed. Irs forms 2012 taxes Back-up Tax Tax is imposed on the delivery of any of the following into the fuel supply tank of a diesel-powered highway vehicle. Irs forms 2012 taxes Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Irs forms 2012 taxes Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Irs forms 2012 taxes Any liquid other than gasoline, diesel fuel, or kerosene. Irs forms 2012 taxes Generally, this back-up tax is imposed at a rate of $. Irs forms 2012 taxes 244 per gallon. Irs forms 2012 taxes Liability for tax. Irs forms 2012 taxes   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Irs forms 2012 taxes In addition, the seller of the diesel fuel or kerosene is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for other than a nontaxable use. Irs forms 2012 taxes Exemptions from the back-up tax. Irs forms 2012 taxes   The back-up tax does not apply to a delivery of diesel fuel or kerosene for uses 1, 2, 6, 7, 12, 13, 14, and 15 listed under Definitions of Nontaxable Uses in chapter 2. Irs forms 2012 taxes   In addition, since the back-up tax is imposed only on the delivery into the fuel supply tank of a diesel-powered vehicle or train, the tax does not apply to diesel fuel or kerosene used as heating oil or in stationary engines. Irs forms 2012 taxes Diesel-Water Fuel Emulsion Diesel-water fuel emulsion means diesel fuel at least 14% of which is water and for which the emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. Irs forms 2012 taxes A reduced tax rate of $. Irs forms 2012 taxes 198 per gallon is imposed on a diesel-water fuel emulsion. Irs forms 2012 taxes To be eligible for the reduced rate, the person who sells, removes, or uses the diesel-water fuel emulsion must be registered by the IRS. Irs forms 2012 taxes If the diesel-water fuel emulsion does not meet the requirements above, or if the person who sells, removes, or uses the fuel is not registered, the diesel-water fuel emulsion is taxed at $. Irs forms 2012 taxes 244 per gallon. Irs forms 2012 taxes Credits or refunds. Irs forms 2012 taxes   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Irs forms 2012 taxes Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Irs forms 2012 taxes 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Irs forms 2012 taxes For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Irs forms 2012 taxes 219. Irs forms 2012 taxes The rate of $. Irs forms 2012 taxes 219 also applies if kerosene is removed into any aircraft from a qualified refueler truck, tanker, or tank wagon that is loaded with the kerosene from a terminal that is located within an airport. Irs forms 2012 taxes The airport terminal does not need to be a secured airport terminal for this rate to apply. Irs forms 2012 taxes However, the refueler truck, tanker, or tank wagon must meet the requirements discussed under Certain refueler trucks, tankers, and tank wagons, treated as terminals, later. Irs forms 2012 taxes For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Irs forms 2012 taxes 044 per gallon. Irs forms 2012 taxes For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Irs forms 2012 taxes 044 rate applies only if the truck, tanker, or tank wagon is loaded at a terminal that is located in a secured area of the airport. Irs forms 2012 taxes See Terminal located within a secured area of an airport, later. Irs forms 2012 taxes In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs forms 2012 taxes For kerosene removed directly into the fuel tank of an aircraft for a use exempt from tax under section 4041(c) (such as use in an aircraft for the exclusive use of a state or local government), the rate of tax is $. Irs forms 2012 taxes 001. Irs forms 2012 taxes There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs forms 2012 taxes The kerosene must be removed from a qualifying refueler truck, tanker, or tank wagon loaded at a terminal located within a secured area of an airport. Irs forms 2012 taxes See Terminal located within a secured area of an airport, later. Irs forms 2012 taxes In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs forms 2012 taxes The position holder is liable for the $. Irs forms 2012 taxes 001 per gallon tax. Irs forms 2012 taxes For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Irs forms 2012 taxes 141 per gallon applies. Irs forms 2012 taxes Certain refueler trucks, tankers, and tank wagons treated as terminals. Irs forms 2012 taxes   For purposes of the tax imposed on kerosene for use in aviation removed directly into the fuel tank of an aircraft for use in commercial aviation, certain refueler trucks, tankers, and tank wagons are treated as part of a terminal if the following conditions are met. Irs forms 2012 taxes Such terminal is located within an area of an airport. Irs forms 2012 taxes Any kerosene for use in aviation that is loaded in a refueler truck, tanker, or tank wagon at a terminal is for delivery into aircraft at the airport in which the terminal is located. Irs forms 2012 taxes Except in exigent circumstances, such as those identified in Notice 2005-80, no vehicle registered for highway use is loaded with kerosene for use in aviation at the terminal. Irs forms 2012 taxes The refueler truck, tanker, or tank wagon meets the following requirements: Has storage tanks, hose, and coupling equipment designed and used for fueling aircraft, Is not registered for highway use, and Is operated by the terminal operator or a person that makes a daily accounting to the terminal operator of each delivery of fuel from the refueler truck, tanker, or tank wagon. Irs forms 2012 taxes Information reporting will be required by terminal operators regarding this provision. Irs forms 2012 taxes Until the format of this information reporting is issued, taxpayers are required to retain records regarding the daily accounting, but are not required to report such information. Irs forms 2012 taxes Terminal located within a secured area of an airport. Irs forms 2012 taxes   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Irs forms 2012 taxes This list refers to fueling operations at airport terminals as it applies to the federal excise tax on kerosene for use in aviation, and has nothing to do with the general security of airports either included or not included in the list. Irs forms 2012 taxes Liability For Tax If the kerosene is removed directly into the fuel tank of an aircraft for use in commercial aviation, the operator of the aircraft in commercial aviation is liable for the tax on the removal at the rate of $. Irs forms 2012 taxes 044 per gallon. Irs forms 2012 taxes However, the position holder is liable for the LUST tax for kerosene for use in aviation removed directly into the fuel tank of an aircraft for use exempt from tax under section 4041(c) (except foreign trade). Irs forms 2012 taxes For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Irs forms 2012 taxes For the aircraft operator to be liable for the tax $. Irs forms 2012 taxes 044 rate, the position holder must meet the following requirements: Is a taxable fuel registrant, Has an unexpired certificate (a model certificate is shown in the Appendix as Model Certificate K) from the operator of the aircraft, and Has no reason to believe any of the information in the certificate is false. Irs forms 2012 taxes Commercial aviation. Irs forms 2012 taxes   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Irs forms 2012 taxes However, commercial aviation does not include any of the following uses. Irs forms 2012 taxes Any use exclusively for the purpose of skydiving. Irs forms 2012 taxes Certain air transportation by seaplane. Irs forms 2012 taxes See Seaplanes under Transportation of Persons by Air in chapter 4. Irs forms 2012 taxes Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Irs forms 2012 taxes For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Irs forms 2012 taxes Any use of an aircraft that has a maximum certificated takeoff weight of 6,000 pounds or less, unless the aircraft is operated on an established line. Irs forms 2012 taxes For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Irs forms 2012 taxes Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Irs forms 2012 taxes See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Irs forms 2012 taxes Surtax on any liquid used in a fractional ownership program aircraft as fuel Fuel used in a fractional ownership program aircraft (as defined below) after March 31, 2012, is subject to a surtax of $. Irs forms 2012 taxes 141 per gallon. Irs forms 2012 taxes The fractional ownership program manager is liable for the tax. Irs forms 2012 taxes The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Irs forms 2012 taxes If the surtax is imposed, the following air transportation taxes do not apply. Irs forms 2012 taxes Transportation of persons by air. Irs forms 2012 taxes Transportation of property by air. Irs forms 2012 taxes Use of international air travel facilities. Irs forms 2012 taxes These taxes are described under Air Transportation Taxes, later. Irs forms 2012 taxes A fractional ownership program aircraft flight is considered noncommercial aviation, for the rules for kerosene used in noncommercial aviation, see Kerosene for Use in Aviation above. Irs forms 2012 taxes Fractional ownership aircraft program    is a program under which:  A single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners; There are one or more fractional owners per fractional program aircraft, with at least one fractional program aircraft having more than one owner; For at least two fractional program aircraft, none of the ownership interests in the aircraft are less than the minimum fractional ownership interest or held by the program manager; There exists a dry-lease aircraft exchange arrangement among all of the fractional owners; and There are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program. Irs forms 2012 taxes Fractional program aircraft. Irs forms 2012 taxes   Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by Federal Aviation Administration under subpart K of part 91 title 14, Code of Federal Regulations, and is registered in the U. Irs forms 2012 taxes S. Irs forms 2012 taxes   Fractional program aircraft are not considered used for transportation of a qualified fractional owner, or on account of such qualified fractional owner when they are used for flight demonstration, maintenance or crew training. Irs forms 2012 taxes In such situations, the flight is not commercial aviation. Irs forms 2012 taxes Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Irs forms 2012 taxes Fractional owner. Irs forms 2012 taxes   Any person owning any interest (including the entire interest) in a fractional program aircraft. Irs forms 2012 taxes Dry lease aircraft exchange. Irs forms 2012 taxes   An agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as-needed basis without crew, to each fractional owner. Irs forms 2012 taxes Special rule relating to deadhead service. Irs forms 2012 taxes   A fractional program aircraft will not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service. Irs forms 2012 taxes More information. Irs forms 2012 taxes   See section 4043 for more information on the surtax. Irs forms 2012 taxes Certificate for Commercial Aviation and Exempt Uses A certificate is required from the aircraft operator: To support aircraft operator liability for tax on removal of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation, or For exempt uses. Irs forms 2012 taxes Certificate. Irs forms 2012 taxes   The certificate may be included as part of any business records normally used for a sale. Irs forms 2012 taxes See Model Certificate K in the Appendix. Irs forms 2012 taxes   A certificate expires on the earliest of the following dates. Irs forms 2012 taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs forms 2012 taxes The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Irs forms 2012 taxes The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Irs forms 2012 taxes   The buyer must provide a new certificate if any information on a certificate has changed. Irs forms 2012 taxes   The IRS may withdraw the buyer's right to provide a certificate if the buyer uses the kerosene for use in aviation to which a certificate relates other than as stated in the certificate. Irs forms 2012 taxes Exempt use. Irs forms 2012 taxes   The rate on kerosene for use in aviation is $. Irs forms 2012 taxes 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Irs forms 2012 taxes An exempt use includes kerosene for the exclusive use of a state or local government. Irs forms 2012 taxes There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs forms 2012 taxes Flash title transaction. Irs forms 2012 taxes   A position holder is not liable for tax if, among other conditions, it obtains a certificate (described above) from the operator of the aircraft into which the kerosene is delivered. Irs forms 2012 taxes In a “flash title transaction” the position holder sells the kerosene to a wholesale distributor (reseller) that in turn sells the kerosene to the aircraft operator as the kerosene is being removed from a terminal into the fuel tank of an aircraft. Irs forms 2012 taxes In this case, the position holder will be treated as having a certificate from the operator of the aircraft if: The aircraft operator puts the reseller's name, address, and EIN on the certificate in place of the position holder's information; and The reseller provides the position holder with a statement of the kerosene reseller. Irs forms 2012 taxes Reseller statement. Irs forms 2012 taxes   This is a statement that is signed under penalties of perjury by a person with authority to bind the reseller; is provided at the bottom or on the back of the certificate (or in an attached document); and contains: The reseller's name, address, and EIN; The position holder's name, address, and EIN; and A statement that the reseller has no reason to believe that any information in the accompanying aircraft operator's certificate is false. Irs forms 2012 taxes Credits or Refunds. Irs forms 2012 taxes   A claim may be made by the ultimate purchaser (the operator) for taxed kerosene for use in aviation used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia). Irs forms 2012 taxes A claim may be made by a registered ultimate vendor for certain sales. Irs forms 2012 taxes For more information, see chapter 2. Irs forms 2012 taxes Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Irs forms 2012 taxes Other Fuels include alternative fuels. Irs forms 2012 taxes Alternative fuels are: Liquefied petroleum gas (LPG), “P Series” fuels, Compressed natural gas (CNG) (discussed later), Liquefied hydrogen, Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, Liquid fuel derived from biomass, Liquefied natural gas (LNG), and Liquefied gas derived from biomass. Irs forms 2012 taxes Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Irs forms 2012 taxes Qualified methanol and ethanol fuels. Irs forms 2012 taxes   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Irs forms 2012 taxes The tax rates are listed in the Instructions for Form 720. Irs forms 2012 taxes Partially exempt methanol and ethanol fuels. Irs forms 2012 taxes   A reduced tax rate applies to these fuels. Irs forms 2012 taxes Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Irs forms 2012 taxes The tax rates are listed in the Instructions for Form 720. Irs forms 2012 taxes Motor vehicles. Irs forms 2012 taxes   Motor vehicles include all types of vehicles, whether or not registered (or required to be registered) for highway use, that have both the following characteristics. Irs forms 2012 taxes They are propelled by a motor. Irs forms 2012 taxes They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t