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Tax 2012

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Tax 2012

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Florida Office of the Attorney General

Website: Florida Office of the Attorney General http://www.seniorsvscrime.com

Address: Florida Office of the Attorney General
PL-01 The Capitol
Tallahassee, FL 32399-1050

Phone Number: 850-414-3990

Toll-free: 1-866-966-7226 (FL) 1-866-966-7226

TTY: 1-800-955-8771 (FL)

Florida Department of Agriculture and Consumer Services

Website: Florida Department of Agriculture and Consumer Services

Address: Florida Department of Agriculture and Consumer Services
Division of Consumer Services
Terry Lee Rhodes Building
2005 Apalachee Pkwy.
Tallahassee, FL 32399-6500

Phone Number: 850-410-3800

Toll-free: 1-800-435-7352 (FL) 1-800-352-9832 (in Spanish)

Florida Department of Financial Services

Website: Florida Department of Financial Services

Address: Florida Department of Financial Services
Division of Consumer Services
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3089

Toll-free: 1-877-693-5236 (FL)

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Regional Consumer Protection Offices

Tampa Branch- Office of the Attorney General

Website: Tampa Branch- Office of the Attorney General (Consumer protections page)

Address: Tampa Branch- Office of the Attorney General
Consumer Protection Division
Concourse Center 4
3507 E. Frontage Rd., Suite 325
Tampa, FL 33607-1795

Phone Number: 813-287-7950

Ft. Lauderdale Branch- Office of the Attorney General

Website: Ft. Lauderdale Branch- Office of the Attorney General (Consumer protections page)

Address: Ft. Lauderdale Branch- Office of the Attorney General
Consumer Protection Division
110 S.E. 6th St., 9th Floor
Fort Lauderdale, FL 33301-5000

Phone Number: 954-712-4600

Jacksonville Branch- Office of the Attorney General

Website: Jacksonville Branch- Office of the Attorney General (Consumer protections page)

Address: Jacksonville Branch- Office of the Attorney General
Consumer Protection Division
1300 Riverplace Blvd., Suite 405
Jacksonville, FL 32207

Phone Number: 904-348-2720

Orlando Branch- Office of the Attorney General

Website: Orlando Branch- Office of the Attorney General (Consumer protections page)

Address: Orlando Branch- Office of the Attorney General
Consumer Protection Division
135 W. Central Blvd., Suite 1000
Orlando, FL 32801

Phone Number: 407-999-5588

West Palm Beach Branch- Office of the Attorney General

Website: West Palm Beach Branch- Office of the Attorney General

Address: West Palm Beach Branch- Office of the Attorney General
Economic Crimes Division
1515 N. Flagler Dr., Suite 900
West Palm Beach, FL 33401

Phone Number: 561-837-5000

Miami Branch- Office of the Attorney General

Website: Miami Branch- Office of the Attorney General (Consumer protections page)

Address: Miami Branch- Office of the Attorney General
Consumer Protection Division
444 Brickell Ave.
Rivergate Plaza, 5th Floor

Miami, FL 33131

Phone Number: 305-377-5835

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County Consumer Protection Offices

Broward County Permitting, Licensing Consumer Protection Division

Website: Broward County Permitting, Licensing Consumer Protection Division

Address: Broward County Permitting, Licensing Consumer Protection Division
1 N. University Dr., Box 302
Plantation, FL 33324

Phone Number: 954-765-4400

Hillsborough County Consumer Protection Agency

Website: Hillsborough County Consumer Protection Agency

Address: Hillsborough County Consumer Protection Agency
1101 E. 139th Ave.
Tampa, FL 33613

Phone Number: 813-903-3430

Miami-Dade County Consumer Services Department

Website: Miami-Dade County Consumer Services Department

Address: Miami-Dade County Consumer Services Department
Consumer Protection Section
140 W. Flagler St.
Miami, FL 33130

Phone Number: 305-375-3677

Office of the State Attorney for Miami-Dade County

Website: Office of the State Attorney for Miami-Dade County

Address: Office of the State Attorney for Miami-Dade County
Economic Crime Division
1350 N.W. 12 Ave.
Miami, FL 33136-2111

Phone Number: 305-547-0671

Orange County Consumer Fraud Unit

Website: Orange County Consumer Fraud Unit

Address: Orange County Consumer Fraud Unit
415 N. Orange Ave.
Orlando, FL 32801

Phone Number: 407-836-2490

Palm Beach County Consumer Affairs Division

Website: Palm Beach County Consumer Affairs Division

Address: Palm Beach County Consumer Affairs Division
50 S. Military Tr., Suite 201
West Palm Beach, FL 33415

Phone Number: 561-712-6600

Toll-free: 1-888-852-7362 (Boca/Delray/Glades)

Pinellas County Office of Consumer Services

Website: Pinellas County Office of Consumer Services

Address: Pinellas County Office of Consumer Services
631 Chestnut St.
Clearwater, FL 33756

Phone Number: 727-464-6200

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Financial Institutions
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0371

Phone Number: 850-487-9687

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of Insurance Regulation

Website: Office of Insurance Regulation

Address: Office of Insurance Regulation
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3140

Toll-free: 1-877-693-5236 (FL)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Securities
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0375

Phone Number: 850-487-9687

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2540 Shumard Oak Blvd.
Tallahassee, FL 32399-0850

Phone Number: 850-413-6100

Toll-free: 1-800-342-3552 (FL)

TTY: 1-800-955-8771

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The Tax 2012

Tax 2012 12. Tax 2012   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Tax 2012 Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax 2012 Free help with your return. Tax 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Tax 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax 2012 aarp. Tax 2012 org/money/taxaide or call 1-888-227-7669. Tax 2012 For more information on these programs, go to IRS. Tax 2012 gov and enter “VITA” in the search box. Tax 2012 Internet. Tax 2012    IRS. Tax 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax 2012 gov or download the IRS2Go app and select the Refund Status option. Tax 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax 2012 No need to wait on the phone or stand in line. Tax 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Tax 2012 New subject areas are added on a regular basis. Tax 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax 2012 You can also ask the IRS to mail a return or an account transcript to you. Tax 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax 2012 gov or by calling 1-800-908-9946. Tax 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Tax 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax 2012 gov and enter Where's My Amended Return? in the search box. Tax 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax 2012 gov. Tax 2012 Select the Payment tab on the front page of IRS. Tax 2012 gov for more information. Tax 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax 2012 gov. Tax 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax 2012 gov. Tax 2012 Request an Electronic Filing PIN by going to IRS. Tax 2012 gov and entering Electronic Filing PIN in the search box. Tax 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Tax 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax 2012 An employee can answer questions about your tax account or help you set up a payment plan. Tax 2012 Before you visit, check the Office Locator on IRS. Tax 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax 2012 If you have a special need, such as a disability, you can request an appointment. Tax 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax 2012 Apply for an Employer Identification Number (EIN). Tax 2012 Go to IRS. Tax 2012 gov and enter Apply for an EIN in the search box. Tax 2012 Read the Internal Revenue Code, regulations, or other official guidance. Tax 2012 Read Internal Revenue Bulletins. Tax 2012 Sign up to receive local and national tax news and more by email. Tax 2012 Just click on “subscriptions” above the search box on IRS. Tax 2012 gov and choose from a variety of options. Tax 2012    Phone. Tax 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax 2012 gov, or download the IRS2Go app. Tax 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax 2012 Most VITA and TCE sites offer free electronic filing. Tax 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax 2012 Note, the above information is for our automated hotline. Tax 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax 2012 You should receive your order within 10 business days. Tax 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax 2012    Walk-in. Tax 2012 You can find a selection of forms, publications and services — in-person. Tax 2012 Products. Tax 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax 2012 Services. Tax 2012 You can walk in to your local TAC for face-to-face tax help. Tax 2012 An employee can answer questions about your tax account or help you set up a payment plan. Tax 2012 Before visiting, use the Office Locator tool on IRS. Tax 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax 2012    Mail. Tax 2012 You can send your order for forms, instructions, and publications to the address below. Tax 2012 You should receive a response within 10 business days after your request is received. Tax 2012  Internal Revenue Service 1201 N. Tax 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax 2012 You face (or your business is facing) an immediate threat of adverse action. Tax 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax 2012 Here's why we can help: TAS is an independent organization within the IRS. Tax 2012 Our advocates know how to work with the IRS. Tax 2012 Our services are free and tailored to meet your needs. Tax 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Tax 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Tax 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax 2012 Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Tax 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax 2012 Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Tax 2012 The SBA also has publications and videos on a variety of business topics. Tax 2012 The following briefly describes assistance provided by the SBA. Tax 2012 Small Business Development Centers (SBDCs). Tax 2012   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Tax 2012 Help is available when beginning, improving, or expanding a small business. Tax 2012 Business Information Centers (BICs). Tax 2012   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Tax 2012 BICs also offer one-on-one assistance. Tax 2012 Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Tax 2012 Service Corps of Retired Executives (SCORE). Tax 2012   SCORE provides small business counseling and training to current and prospective small business owners. Tax 2012 SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Tax 2012 SCORE also offers a variety of small business workshops. Tax 2012 Internet. Tax 2012    You can visit the SBA website at www. Tax 2012 sba. Tax 2012 gov. Tax 2012 While visiting the SBA website, you can find a variety of information of interest to small business owners. Tax 2012 Phone. Tax 2012    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Tax 2012 Walk-in. Tax 2012   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Tax 2012 To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Tax 2012 Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Tax 2012 Most of these are available from the Superintendent of Documents at the Government Printing Office. Tax 2012 You can get information and order these publications and pamphlets in several ways. Tax 2012 Internet. Tax 2012   You can visit the GPO website at  www. Tax 2012 access. Tax 2012 gpo. Tax 2012 gov. Tax 2012 Mail. Tax 2012   Write to the GPO at the following address. Tax 2012  Superintendent of Documents U. Tax 2012 S. Tax 2012 Government Printing Office P. Tax 2012 O. Tax 2012 Box 979050 St. Tax 2012 Louis, MO 63917-9000 Phone. Tax 2012   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Tax 2012 Prev  Up  Next   Home   More Online Publications