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2012 Tax Amendment Form

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2012 Tax Amendment Form

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

2012 tax amendment form 3. 2012 tax amendment form   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. 2012 tax amendment form Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 2012 tax amendment form Also take credit for the estimated tax you paid for 2013. 2012 tax amendment form These credits are subtracted from your total tax. 2012 tax amendment form Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 2012 tax amendment form If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. 2012 tax amendment form Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. 2012 tax amendment form Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. 2012 tax amendment form Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 2012 tax amendment form Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2012 tax amendment form You should receive a separate Form W-2 from each employer you worked for. 2012 tax amendment form If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. 2012 tax amendment form However, your employer must provide or send it to you by January 31, 2014. 2012 tax amendment form If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. 2012 tax amendment form If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 2012 tax amendment form If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 2012 tax amendment form The phone number for the IRS is listed in chapter 5. 2012 tax amendment form You will be asked for the following information. 2012 tax amendment form Your name, address, city and state, zip code, and social security number. 2012 tax amendment form Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 2012 tax amendment form An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 2012 tax amendment form The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 2012 tax amendment form Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 2012 tax amendment form Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. 2012 tax amendment form In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 2012 tax amendment form Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. 2012 tax amendment form If you file a paper tax return, attach Copy B of Form W-2 to your return. 2012 tax amendment form Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 2012 tax amendment form If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 2012 tax amendment form Report the amounts you won on line 21 of Form 1040. 2012 tax amendment form Take credit for the tax withheld on line 62 of Form 1040. 2012 tax amendment form If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 2012 tax amendment form Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 2012 tax amendment form However, you cannot deduct more than the gambling winnings you report on Form 1040. 2012 tax amendment form File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 2012 tax amendment form The 1099 Series Most forms in the 1099 series are not filed with your return. 2012 tax amendment form In general, these forms should be furnished to you by January 31, 2014. 2012 tax amendment form Unless instructed to file any of these forms with your return, keep them for your records. 2012 tax amendment form There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 tax amendment form ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 2012 tax amendment form If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. 2012 tax amendment form See the instructions to these forms for details. 2012 tax amendment form Reporting your withholding. 2012 tax amendment form   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 2012 tax amendment form Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 2012 tax amendment form Form 1099-R. 2012 tax amendment form   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 2012 tax amendment form Do not attach any other Form 1099. 2012 tax amendment form Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 2012 tax amendment form Call the telephone number or write to the address given for the payer on the form. 2012 tax amendment form The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 2012 tax amendment form A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 2012 tax amendment form In certain situations, you will receive two forms in place of the original incorrect form. 2012 tax amendment form This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). 2012 tax amendment form One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 2012 tax amendment form This form will have an “X” in the “CORRECTED” box at the top of the form. 2012 tax amendment form The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 2012 tax amendment form Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 2012 tax amendment form S. 2012 tax amendment form Individual Income Tax Return. 2012 tax amendment form Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 2012 tax amendment form Do not include any amount withheld from your spouse's income. 2012 tax amendment form However, different rules may apply if you live in a community property state. 2012 tax amendment form Community property states. 2012 tax amendment form   The following are community property states. 2012 tax amendment form Arizona. 2012 tax amendment form California. 2012 tax amendment form Idaho. 2012 tax amendment form Louisiana. 2012 tax amendment form Nevada. 2012 tax amendment form New Mexico. 2012 tax amendment form Texas. 2012 tax amendment form Washington. 2012 tax amendment form Wisconsin. 2012 tax amendment form Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. 2012 tax amendment form If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. 2012 tax amendment form If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. 2012 tax amendment form   For more information on these rules, and some exceptions, see Publication 555, Community Property. 2012 tax amendment form Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. 2012 tax amendment form Fiscal year withholding. 2012 tax amendment form    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 2012 tax amendment form You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 2012 tax amendment form You will be able to claim credit for that withholding on your return for your next fiscal year. 2012 tax amendment form   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. 2012 tax amendment form   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. 2012 tax amendment form Add to that the income you received during the rest of your fiscal year. 2012 tax amendment form Example. 2012 tax amendment form Miles Hanson files his return for a fiscal year ending June 30, 2013. 2012 tax amendment form In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. 2012 tax amendment form His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. 2012 tax amendment form See Table 3-1 . 2012 tax amendment form On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. 2012 tax amendment form However, he takes credit for all $3,380 that was withheld during 2012. 2012 tax amendment form On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. 2012 tax amendment form On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. 2012 tax amendment form Table 3-1. 2012 tax amendment form Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. 2012 tax amendment form  2Calendar year (January 1 – December 31). 2012 tax amendment form   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. 2012 tax amendment form   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. 2012 tax amendment form Backup withholding. 2012 tax amendment form   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. 2012 tax amendment form Example. 2012 tax amendment form Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). 2012 tax amendment form Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 2012 tax amendment form Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 2012 tax amendment form Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 2012 tax amendment form You must use Form 1040 or Form 1040A if you paid estimated tax. 2012 tax amendment form You cannot file Form 1040EZ. 2012 tax amendment form If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2012 tax amendment form , from the fiduciary. 2012 tax amendment form If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). 2012 tax amendment form On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 2012 tax amendment form However, do not include this amount in the total on line 37. 2012 tax amendment form Instead, enter the amount on Form 1040, line 63. 2012 tax amendment form This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 2012 tax amendment form Name changed. 2012 tax amendment form   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. 2012 tax amendment form  The statement should cover payments you made jointly with your spouse as well as any you made separately. 2012 tax amendment form   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 2012 tax amendment form This prevents delays in processing your return and issuing refunds. 2012 tax amendment form It also safeguards your future social security benefits. 2012 tax amendment form For more information, call the Social Security Administration at 1-800-772-1213. 2012 tax amendment form Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. 2012 tax amendment form If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 2012 tax amendment form One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. 2012 tax amendment form If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2012 tax amendment form Example. 2012 tax amendment form James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 2012 tax amendment form They file separate 2013 Forms 1040. 2012 tax amendment form James' tax is $4,000 and Evelyn's is $1,000. 2012 tax amendment form If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 2012 tax amendment form Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). 2012 tax amendment form The balance, $600 (20% of $3,000), is Evelyn's share. 2012 tax amendment form Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. 2012 tax amendment form If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2012 tax amendment form See Example earlier under Separate Returns. 2012 tax amendment form If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. 2012 tax amendment form If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 2012 tax amendment form Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. 2012 tax amendment form Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 2012 tax amendment form In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 2012 tax amendment form If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 2012 tax amendment form Two or more employers. 2012 tax amendment form   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. 2012 tax amendment form You may be able to claim the excess as a credit against your income tax when you file your return. 2012 tax amendment form Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 2012 tax amendment form Figure the excess withholding on the appropriate worksheet. 2012 tax amendment form    Table 3-2. 2012 tax amendment form Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. 2012 tax amendment form 2% $7,049. 2012 tax amendment form 40 Tier 1 RRTA $113,700 6. 2012 tax amendment form 2% $7,049. 2012 tax amendment form 40 Tier 2 RRTA $84,300 4. 2012 tax amendment form 4% $3,709. 2012 tax amendment form 20 Joint returns. 2012 tax amendment form   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 2012 tax amendment form Note. 2012 tax amendment form All wages are subject to Medicare tax withholding. 2012 tax amendment form Employer's error. 2012 tax amendment form   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. 2012 tax amendment form If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 2012 tax amendment form File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 2012 tax amendment form Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 2012 tax amendment form Note. 2012 tax amendment form If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. 2012 tax amendment form Where to claim credit for excess social security withholding. 2012 tax amendment form   If you file Form 1040, enter the excess on line 69. 2012 tax amendment form   If you file Form 1040A, include the excess in the total on line 41. 2012 tax amendment form Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2012 tax amendment form   You cannot claim excess social security tax withholding on Form 1040EZ. 2012 tax amendment form Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. 2012 tax amendment form Where to claim credit for excess tier 1 RRTA withholding. 2012 tax amendment form   If you file Form 1040, enter the excess on line 69. 2012 tax amendment form   If you file Form 1040A, include the excess in the total on line 41. 2012 tax amendment form Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2012 tax amendment form   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 2012 tax amendment form How to claim refund of excess tier 2 RRTA. 2012 tax amendment form   To claim a refund of tier 2 tax, use Form 843. 2012 tax amendment form Be sure to attach a copy of all of your Forms W-2. 2012 tax amendment form   See Worksheet 3-3 and the Instructions for Form 843, for more details. 2012 tax amendment form Worksheet 3-1. 2012 tax amendment form Excess Social Security—Nonrailroad Employees 1. 2012 tax amendment form Add all social security tax withheld (but not more than  $7,049. 2012 tax amendment form 40 for each employer). 2012 tax amendment form This tax should be shown  in box 4 of your Forms W-2. 2012 tax amendment form Enter the total here 1. 2012 tax amendment form   2. 2012 tax amendment form Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 tax amendment form   3. 2012 tax amendment form Add lines 1 and 2. 2012 tax amendment form If $7,049. 2012 tax amendment form 40 or less, stop here. 2012 tax amendment form You cannot claim the credit 3. 2012 tax amendment form   4. 2012 tax amendment form Social security limit 4. 2012 tax amendment form $7,049. 2012 tax amendment form 40 5. 2012 tax amendment form Excess. 2012 tax amendment form Subtract line 4 from line 3 5. 2012 tax amendment form   Worksheet 3-2. 2012 tax amendment form Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 2012 tax amendment form Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 2012 tax amendment form 40 for each employer). 2012 tax amendment form Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 2012 tax amendment form Enter the total here 1. 2012 tax amendment form   2. 2012 tax amendment form Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 tax amendment form   3. 2012 tax amendment form Add lines 1 and 2. 2012 tax amendment form If $7,049. 2012 tax amendment form 40 or less, stop here. 2012 tax amendment form You cannot claim the credit 3. 2012 tax amendment form   4. 2012 tax amendment form Social security and tier 1 RRTA tax limit 4. 2012 tax amendment form $7,049. 2012 tax amendment form 40 5. 2012 tax amendment form Excess. 2012 tax amendment form Subtract line 4 from line 3 5. 2012 tax amendment form   Worksheet 3-3. 2012 tax amendment form Excess Tier 2 RRTA—Railroad Employees 1. 2012 tax amendment form Add all tier 2 RRTA tax withheld (but not more than $3,709. 2012 tax amendment form 20 for each employer). 2012 tax amendment form Box 14 of your Forms W-2 should show tier 2 RRTA tax. 2012 tax amendment form Enter the total here 1. 2012 tax amendment form   2. 2012 tax amendment form Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 tax amendment form   3. 2012 tax amendment form Add lines 1 and 2. 2012 tax amendment form If $3,709. 2012 tax amendment form 20 or less, stop here. 2012 tax amendment form You cannot claim the credit. 2012 tax amendment form 3. 2012 tax amendment form   4. 2012 tax amendment form Tier 2 RRTA tax limit 4. 2012 tax amendment form $3,709. 2012 tax amendment form 20 5. 2012 tax amendment form Excess. 2012 tax amendment form Subtract line 4 from line 3. 2012 tax amendment form 5. 2012 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