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

Face-to-Face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Boise  550 W. Fort St.
Boise, ID 83724 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(208) 387-2847 
Idaho Falls  1820 E. 17th St.
Idaho Falls, ID 83404 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:00 noon-1:00 p.m.) 

 

Services Provided

(208) 523-8041 
Pocatello  275 S. 5th Ave.
Pocatello, ID 83201 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon-1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(208) 236-6795 

* Note: The phone numbers in the chart above are not toll free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 208-363-8900 in the Boise area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
550 W. Fort Street, MS 6610BOI
Boise, ID 83724

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File State Income Taxes

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