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How Do I Ammend My Taxes

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How Do I Ammend My Taxes

How do i ammend my taxes Index A Adjusted gross income (AGI) Income limits for, Income Limits Age Age 65, Age 65. How do i ammend my taxes Mandatory retirement age, Payments that are not disability income. How do i ammend my taxes Assistance (see Tax help) C Citizenship requirement, U. How do i ammend my taxes S. How do i ammend my taxes Citizen or Resident Alien Credit figured by IRS, Credit Figured for You Credit figured for you, Credit Figured for You D Disability benefits Nontaxable by law, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Disability income, Disability income. How do i ammend my taxes Disability, permanent and total disability, Qualified Individual, Permanent and total disability. How do i ammend my taxes E Eligibility for credit, Are You Eligible for the Credit? Employer's accident or health plans or pension plans Disability income from, Disability income. How do i ammend my taxes Excess adjusted gross income, Step 3. How do i ammend my taxes Determine Excess Adjusted Gross Income F Figuring the credit yourself, Figuring the Credit Yourself Determine excess AGI, Step 3. How do i ammend my taxes Determine Excess Adjusted Gross Income Determine initial amount, Step 1. How do i ammend my taxes Determine Initial Amount Determine the credit, Step 5. How do i ammend my taxes Determine Your Credit Determine the total of steps 2 and 3, Step 4. How do i ammend my taxes Determine the Total of Steps 2 and 3 Total certain nontaxable pensions and benefits, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Foreign military service Pension, annuity, or disability benefit from, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Foreign Service Pension, annuity, or disability benefit from, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Form RRB-1099 Payments by Railroad Retirement Board, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Form SSA-1099 Social security benefit statement, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Free tax services, Free help with your tax return. How do i ammend my taxes H Head of household, Head of household. How do i ammend my taxes Help (see Tax help) I Income limits, Income Limits Initial amounts for persons under age 65, Initial amounts for persons under age 65. How do i ammend my taxes J Joint returns, Married Persons L Limit on credit, Limit on credit. How do i ammend my taxes Lump-sum payments Accrued annual leave, Payments that are not disability income. How do i ammend my taxes Death benefits paid to surviving spouse or child, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits M Mandatory retirement age, Payments that are not disability income. How do i ammend my taxes Married taxpayers, Married Persons Mentally incompetent persons Sheltered employment for, Sheltered employment. How do i ammend my taxes Missing children Photographs of, Reminders N National Oceanic and Atmospheric Administration Pension, annuity, or disability benefit from, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Nonresident aliens, Exceptions. How do i ammend my taxes Nontaxable payments, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits O Out of work, Substantial gainful activity. How do i ammend my taxes P Pension or annuity payments Nontaxable by law, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Permanent and total disability, Qualified Individual, Permanent and total disability. How do i ammend my taxes Physician certification, Permanent and total disability. How do i ammend my taxes , Physician's statement. How do i ammend my taxes Public Health Service Pension, annuity, or disability benefit from, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Publications (see Tax help) Q Qualified individual, Qualified Individual Age 65 or older, Qualified Individual Under age 65 and retired on permanent and total disability, Qualified Individual, Under Age 65 R Residence requirement, U. How do i ammend my taxes S. How do i ammend my taxes Citizen or Resident Alien S Schedule R, Credit Figured for You, Figuring the Credit Yourself, , Examples Sheltered employment, Sheltered employment. How do i ammend my taxes Social security payments, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Substantial gainful activity, Substantial gainful activity. How do i ammend my taxes T Tables and figures Figure A, Qualified individual determination, Substantial gainful activity. How do i ammend my taxes Table 1, Income limits, Substantial gainful activity. How do i ammend my taxes , Table 1. How do i ammend my taxes Income Limits Table 2, Initial amounts, Table 2. How do i ammend my taxes Initial Amounts Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help U U. How do i ammend my taxes S. How do i ammend my taxes citizens and resident aliens, U. How do i ammend my taxes S. How do i ammend my taxes Citizen or Resident Alien V VA Form 21-0172 Certification of permanent and total disability, Veterans. How do i ammend my taxes Veterans Certification by VA of permanent and total disability, Veterans. How do i ammend my taxes Exclusion of nontaxable pension or annuity payment or disability benefits, Step 2. How do i ammend my taxes Total Certain Nontaxable Pensions and Benefits Prev  Up     Home   More Online Publications
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How do i ammend my taxes 1. How do i ammend my taxes   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. How do i ammend my 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. How do i ammend my taxes Reseller statement. How do i ammend my taxes Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. How do i ammend my taxes Deep-draft ocean-going vessels. How do i ammend my taxes Passenger vessels. How do i ammend my taxes Ocean-going barges. How do i ammend my taxes State or local governments. How do i ammend my 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. How do i ammend my taxes Gasoline, including aviation gasoline and gasoline blendstocks. How do i ammend my taxes Diesel fuel, including dyed diesel fuel. How do i ammend my taxes Diesel-water fuel emulsion. How do i ammend my taxes Kerosene, including dyed kerosene and kerosene used in aviation. How do i ammend my taxes Other Fuels (including alternative fuels). How do i ammend my taxes Compressed natural gas (CNG). How do i ammend my taxes Fuels used in commercial transportation on inland waterways. How do i ammend my taxes Any liquid used in a fractional ownership program aircraft as fuel. How do i ammend my taxes The following terms are used throughout the discussion of fuel taxes. How do i ammend my taxes Other terms are defined in the discussion of the specific fuels to which they pertain. How do i ammend my taxes Agri-biodiesel. How do i ammend my 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. How do i ammend my taxes Approved terminal or refinery. How do i ammend my 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. How do i ammend my taxes Biodiesel. How do i ammend my 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. How do i ammend my taxes Blended taxable fuel. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes Blender. How do i ammend my taxes   This is the person that produces blended taxable fuel. How do i ammend my taxes Bulk transfer. How do i ammend my taxes   This is the transfer of taxable fuel by pipeline or vessel. How do i ammend my taxes Bulk transfer/terminal system. How do i ammend my taxes   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. How do i ammend my 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. How do i ammend my taxes Cellulosic biofuel. How do i ammend my 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. How do i ammend my taxes Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). How do i ammend my 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. How do i ammend my taxes Also see Second generation biofuel below. How do i ammend my taxes Diesel-water fuel emulsion. How do i ammend my taxes   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. How do i ammend my 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. How do i ammend my taxes Dry lease aircraft exchange. How do i ammend my taxes   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How do i ammend my taxes Enterer. How do i ammend my taxes   This is the importer of record (under customs law) for the taxable fuel. How do i ammend my 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. How do i ammend my taxes If there is no importer of record, the owner at the time of entry into the United States is the enterer. How do i ammend my taxes Entry. How do i ammend my 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. How do i ammend my taxes This does not apply to fuel brought into Puerto Rico (which is part of the U. How do i ammend my taxes S. How do i ammend my taxes customs territory), but does apply to fuel brought into the United States from Puerto Rico. How do i ammend my taxes Fractional ownership aircraft program and fractional program aircraft. How do i ammend my taxes   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How do i ammend my taxes Measurement of taxable fuel. How do i ammend my taxes   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. How do i ammend my taxes Other fuels. How do i ammend my taxes   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. How do i ammend my taxes Pipeline operator. How do i ammend my taxes   This is the person that operates a pipeline within the bulk transfer/terminal system. How do i ammend my taxes Position holder. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes A terminal operator that owns taxable fuel in its terminal is a position holder. How do i ammend my taxes Rack. How do i ammend my taxes   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. How do i ammend my taxes Refiner. How do i ammend my taxes   This is any person that owns, operates, or otherwise controls a refinery. How do i ammend my taxes Refinery. How do i ammend my 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. How do i ammend my taxes However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. How do i ammend my taxes For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. How do i ammend my taxes Registrant. How do i ammend my taxes   This is a taxable fuel registrant (see Registration Requirements, later). How do i ammend my taxes Removal. How do i ammend my taxes   This is any physical transfer of taxable fuel. How do i ammend my taxes It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. How do i ammend my taxes However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. How do i ammend my taxes Renewable diesel. How do i ammend my taxes   See Renewable Diesel Credits in chapter 2. How do i ammend my taxes Sale. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes Second generation biofuel. How do i ammend my 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. How do i ammend my taxes S. How do i ammend my taxes C. How do i ammend my taxes 7545). How do i ammend my taxes It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. How do i ammend my taxes It is not alcohol of less than 150 proof (disregard any added denaturants). How do i ammend my taxes See Form 6478 for more information. How do i ammend my taxes State. How do i ammend my taxes   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. How do i ammend my taxes An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. How do i ammend my taxes Taxable fuel. How do i ammend my taxes   This means gasoline, diesel fuel, and kerosene. How do i ammend my taxes Terminal. How do i ammend my taxes   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes Terminal operator. How do i ammend my taxes   This is any person that owns, operates, or otherwise controls a terminal. How do i ammend my taxes Throughputter. How do i ammend my 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). How do i ammend my taxes Vessel operator. How do i ammend my taxes   This is the person that operates a vessel within the bulk transfer/terminal system. How do i ammend my taxes However, vessel does not include a deep draft ocean-going vessel. How do i ammend my taxes Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. How do i ammend my taxes A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. How do i ammend my taxes For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. How do i ammend my taxes The returns are due the last day of the month following the month in which the transaction occurs. How do i ammend my taxes Generally, these returns can be filed on paper or electronically. How do i ammend my taxes For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. How do i ammend my taxes Publication 3536 is only available on the IRS website. How do i ammend my taxes Form 720-TO. How do i ammend my taxes   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. How do i ammend my taxes Each terminal operator must file a separate form for each approved terminal. How do i ammend my taxes Form 720-CS. How do i ammend my 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. How do i ammend my taxes Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. How do i ammend my taxes See Form 637 for other persons who must register and for more information about registration. How do i ammend my taxes Persons that are required to be registered. How do i ammend my 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. How do i ammend my taxes Persons that may register. How do i ammend my 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. How do i ammend my taxes Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. How do i ammend my taxes However, they must be registered to file claims for certain sales and uses of fuel. How do i ammend my taxes See Form 637 for more information. How do i ammend my taxes Taxable fuel registrant. How do i ammend my 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. How do i ammend my taxes The term registrant as used in the discussions of these fuels means a taxable fuel registrant. How do i ammend my taxes Additional information. How do i ammend my taxes   See the Form 637 instructions for the information you must submit when you apply for registration. How do i ammend my taxes Failure to register. How do i ammend my 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. How do i ammend my taxes Gasoline and Aviation Gasoline Gasoline. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes Gasoline also includes gasoline blendstocks, discussed later. How do i ammend my taxes Aviation gasoline. How do i ammend my 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. How do i ammend my taxes Taxable Events The tax on gasoline is $. How do i ammend my taxes 184 per gallon. How do i ammend my taxes The tax on aviation gasoline is $. How do i ammend my taxes 194 per gallon. How do i ammend my taxes When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. How do i ammend my taxes 141 per gallon. How do i ammend my taxes See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. How do i ammend my taxes Tax is imposed on the removal, entry, or sale of gasoline. How do i ammend my taxes Each of these events is discussed later. How do i ammend my taxes Also, see the special rules that apply to gasoline blendstocks, later. How do i ammend my taxes If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. How do i ammend my taxes See Refunds of Second Tax in chapter 2. How do i ammend my taxes Removal from terminal. How do i ammend my taxes   All removals of gasoline at a terminal rack are taxable. How do i ammend my taxes The position holder for that gasoline is liable for the tax. How do i ammend my taxes Two-party exchanges. How do i ammend my 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. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. How do i ammend my 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. How do i ammend my taxes The transaction is subject to a written contract. How do i ammend my taxes Terminal operator's liability. How do i ammend my 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. How do i ammend my taxes   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. How do i ammend my taxes The terminal operator is a registrant. How do i ammend my taxes The terminal operator has an unexpired notification certificate (discussed later) from the position holder. How do i ammend my taxes The terminal operator has no reason to believe any information on the certificate is false. How do i ammend my taxes Removal from refinery. How do i ammend my taxes   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. How do i ammend my 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. How do i ammend my taxes It is made at the refinery rack. How do i ammend my taxes The refiner is liable for the tax. How do i ammend my taxes Exception. How do i ammend my taxes   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. How do i ammend my taxes The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. How do i ammend my taxes The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How do i ammend my taxes The removal from the refinery is by railcar. How do i ammend my taxes The same person operates the refinery and the facility at which the gasoline is received. How do i ammend my taxes Entry into the United States. How do i ammend my taxes   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. How do i ammend my taxes It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. How do i ammend my taxes It is not made by bulk transfer. How do i ammend my taxes The enterer is liable for the tax. How do i ammend my taxes Importer of record's liability. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes The importer of record has an unexpired notification certificate (discussed later) from the enterer. How do i ammend my taxes The importer of record has no reason to believe any information in the certificate is false. How do i ammend my taxes Customs bond. How do i ammend my 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. How do i ammend my taxes Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How do i ammend my 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. How do i ammend my taxes The position holder is liable for the tax. How do i ammend my taxes The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. How do i ammend my taxes However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How do i ammend my taxes Bulk transfers not received at approved terminal or refinery. How do i ammend my 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. How do i ammend my taxes No tax was previously imposed (as discussed earlier) on any of the following events. How do i ammend my taxes The removal from the refinery. How do i ammend my taxes The entry into the United States. How do i ammend my taxes The removal from a terminal by an unregistered position holder. How do i ammend my 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). How do i ammend my taxes   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. How do i ammend my taxes However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. How do i ammend my taxes The owner is a registrant. How do i ammend my taxes The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. How do i ammend my taxes The owner has no reason to believe any information on the certificate is false. How do i ammend my taxes The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. How do i ammend my taxes The operator is jointly and severally liable if the owner does not meet these conditions. How do i ammend my taxes Sales to unregistered person. How do i ammend my 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. How do i ammend my taxes   The seller is liable for the tax. How do i ammend my taxes However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. How do i ammend my taxes   The seller is a registrant. How do i ammend my taxes The seller has an unexpired notification certificate (discussed later) from the buyer. How do i ammend my taxes The seller has no reason to believe any information on the certificate is false. How do i ammend my taxes The buyer of the gasoline is liable for the tax if the seller meets these conditions. How do i ammend my taxes The buyer is jointly and severally liable if the seller does not meet these conditions. How do i ammend my taxes Exception. How do i ammend my taxes   The tax does not apply to a sale if all of the following apply. How do i ammend my taxes The buyer's principal place of business is not in the United States. How do i ammend my taxes The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. How do i ammend my taxes The seller is a registrant and the exporter of record. How do i ammend my taxes The fuel was exported. How do i ammend my taxes Removal or sale of blended gasoline. How do i ammend my taxes   The removal or sale of blended gasoline by the blender is taxable. How do i ammend my taxes See Blended taxable fuel under Definitions, earlier. How do i ammend my taxes   The blender is liable for the tax. How do i ammend my taxes The tax is figured on the number of gallons not previously subject to the tax on gasoline. How do i ammend my 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. How do i ammend my taxes See Form 720 to report this tax. How do i ammend my taxes You also must be registered with the IRS as a blender. How do i ammend my taxes See Form 637. How do i ammend my 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. How do i ammend my taxes Notification certificate. How do i ammend my taxes   The notification certificate is used to notify a person of the registration status of the registrant. How do i ammend my taxes A copy of the registrant's letter of registration cannot be used as a notification certificate. How do i ammend my taxes A model notification certificate is shown in the Appendix as Model Certificate C. How do i ammend my taxes A notification certificate must contain all information necessary to complete the model. How do i ammend my taxes   The certificate may be included as part of any business records normally used for a sale. How do i ammend my 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. How do i ammend my taxes The registrant must provide a new certificate if any information on a certificate has changed. How do i ammend my taxes Additional persons liable. How do i ammend my 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. How do i ammend my taxes Gasoline Blendstocks Gasoline blendstocks may be subject to $. How do i ammend my taxes 001 per gallon LUST tax as discussed below. How do i ammend my taxes Gasoline includes gasoline blendstocks. How do i ammend my taxes The previous discussions apply to these blendstocks. How do i ammend my taxes However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. How do i ammend my taxes 001 per gallon or are not subject to the excise tax. How do i ammend my taxes Blendstocks. How do i ammend my 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. How do i ammend my taxes   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. How do i ammend my taxes Not used to produce finished gasoline. How do i ammend my taxes   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. How do i ammend my taxes Removals and entries not connected to sale. How do i ammend my taxes   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. How do i ammend my taxes Removals and entries connected to sale. How do i ammend my 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. How do i ammend my taxes The person has an unexpired certificate (discussed later) from the buyer. How do i ammend my taxes The person has no reason to believe any information in the certificate is false. How do i ammend my taxes Sales after removal or entry. How do i ammend my taxes   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. How do i ammend my taxes The seller is liable for the tax. How do i ammend my taxes However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. How do i ammend my taxes The seller has an unexpired certificate (discussed next) from the buyer. How do i ammend my taxes The seller has no reason to believe any information in the certificate is false. How do i ammend my taxes Certificate of buyer. How do i ammend my taxes   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. How do i ammend my taxes The certificate may be included as part of any business records normally used for a sale. How do i ammend my taxes A model certificate is shown in the Appendix as Model Certificate D. How do i ammend my taxes The certificate must contain all information necessary to complete the model. How do i ammend my taxes   A certificate expires on the earliest of the following dates. How do i ammend my taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i ammend my taxes The date a new certificate is provided to the seller. How do i ammend my taxes The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. How do i ammend my taxes The buyer must provide a new certificate if any information on a certificate has changed. How do i ammend my 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. How do i ammend my taxes Received at approved terminal or refinery. How do i ammend my 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. How do i ammend my taxes The person is a registrant. How do i ammend my taxes The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. How do i ammend my taxes The person has no reason to believe any information on the certificate is false. How do i ammend my taxes Bulk transfers to registered industrial user. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes Credits or Refunds. How do i ammend my taxes   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. How do i ammend my taxes For more information, see chapter 2. How do i ammend my taxes Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). How do i ammend my 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. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. How do i ammend my 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. How do i ammend my taxes Diesel fuel does not include gasoline, kerosene, excluded liquid, No. How do i ammend my taxes 5 and No. How do i ammend my taxes 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. How do i ammend my taxes An excluded liquid is either of the following. How do i ammend my taxes A liquid that contains less than 4% normal paraffins. How do i ammend my taxes A liquid with all the following properties. How do i ammend my taxes Distillation range of 125 degrees Fahrenheit or less. How do i ammend my taxes Sulfur content of 10 ppm or less. How do i ammend my taxes Minimum color of +27 Saybolt. How do i ammend my taxes Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. How do i ammend my taxes Kerosene. How do i ammend my taxes   This means any of the following liquids. How do i ammend my taxes One of the two grades of kerosene (No. How do i ammend my taxes 1-K and No. How do i ammend my taxes 2-K) covered by ASTM specification D3699. How do i ammend my 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). How do i ammend my taxes See Kerosene for Use in Aviation, later. How do i ammend my taxes   However, kerosene does not include excluded liquid, discussed earlier. How do i ammend my 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. How do i ammend my taxes Diesel-powered highway vehicle. How do i ammend my 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. How do i ammend my taxes Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. How do i ammend my taxes For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. How do i ammend my taxes 2) in chapter 2. How do i ammend my taxes Diesel-powered train. How do i ammend my taxes   This is any diesel-powered equipment or machinery that rides on rails. How do i ammend my taxes The term includes a locomotive, work train, switching engine, and track maintenance machine. How do i ammend my taxes Taxable Events The tax on diesel fuel and kerosene is $. How do i ammend my taxes 244 per gallon. How do i ammend my taxes It is imposed on the removal, entry, or sale of diesel fuel and kerosene. How do i ammend my taxes Each of these events is discussed later. How do i ammend my taxes Only the $. How do i ammend my taxes 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. How do i ammend my 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. How do i ammend my taxes See Refunds of Second Tax in chapter 2. How do i ammend my taxes Use in certain intercity and local buses. How do i ammend my taxes   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. How do i ammend my taxes A claim for $. How do i ammend my 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. How do i ammend my taxes An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. How do i ammend my taxes The bus must be engaged in one of the following activities. How do i ammend my taxes Scheduled transportation along regular routes regardless of the size of the bus. How do i ammend my taxes Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). How do i ammend my 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. How do i ammend my taxes Removal from terminal. How do i ammend my taxes   All removals of diesel fuel and kerosene at a terminal rack are taxable. How do i ammend my taxes The position holder for that fuel is liable for the tax. How do i ammend my taxes Two-party exchanges. How do i ammend my 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. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. How do i ammend my 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. How do i ammend my taxes The transaction is subject to a written contract. How do i ammend my taxes Terminal operator's liability. How do i ammend my 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). How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes The terminal operator is a registrant. How do i ammend my taxes The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. How do i ammend my taxes The terminal operator has no reason to believe any information on the certificate is false. How do i ammend my taxes Removal from refinery. How do i ammend my taxes   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. How do i ammend my 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. How do i ammend my taxes It is made at the refinery rack. How do i ammend my taxes The refiner is liable for the tax. How do i ammend my taxes Exception. How do i ammend my 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. How do i ammend my taxes The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. How do i ammend my taxes The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How do i ammend my 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. How do i ammend my taxes Entry into the United States. How do i ammend my taxes   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. How do i ammend my taxes It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. How do i ammend my taxes It is not made by bulk transfer. How do i ammend my taxes The enterer is liable for the tax. How do i ammend my taxes Importer of record's liability. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. How do i ammend my taxes The importer of record has no reason to believe any information in the certificate is false. How do i ammend my taxes Customs bond. How do i ammend my 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. How do i ammend my taxes Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How do i ammend my 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. How do i ammend my taxes The position holder is liable for the tax. How do i ammend my taxes The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. How do i ammend my taxes However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How do i ammend my taxes Bulk transfers not received at approved terminal or refinery. How do i ammend my 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. How do i ammend my taxes No tax was previously imposed (as discussed earlier) on any of the following events. How do i ammend my taxes The removal from the refinery. How do i ammend my taxes The entry into the United States. How do i ammend my taxes The removal from a terminal by an unregistered position holder. How do i ammend my 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). How do i ammend my taxes   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. How do i ammend my taxes However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. How do i ammend my taxes The owner is a registrant. How do i ammend my 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. How do i ammend my taxes The owner has no reason to believe any information on the certificate is false. How do i ammend my 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. How do i ammend my taxes The operator is jointly and severally liable if the owner does not meet these conditions. How do i ammend my taxes Sales to unregistered person. How do i ammend my 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. How do i ammend my taxes   The seller is liable for the tax. How do i ammend my taxes However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. How do i ammend my taxes The seller is a registrant. How do i ammend my taxes The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. How do i ammend my taxes The seller has no reason to believe any information on the certificate is false. How do i ammend my taxes The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. How do i ammend my taxes The buyer is jointly and severally liable if the seller does not meet these conditions. How do i ammend my taxes Exception. How do i ammend my taxes   The tax does not apply to a sale if all of the following apply. How do i ammend my taxes The buyer's principal place of business is not in the United States. How do i ammend my taxes The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. How do i ammend my taxes The seller is a registrant and the exporter of record. How do i ammend my taxes The fuel was exported. How do i ammend my taxes Removal or sale of blended diesel fuel or kerosene. How do i ammend my taxes   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. How do i ammend my taxes Blended taxable fuel produced using biodiesel is subject to the tax. How do i ammend my taxes See Blended taxable fuel under Definitions, earlier. How do i ammend my taxes   The blender is liable for the tax. How do i ammend my taxes The tax is figured on the number of gallons not previously subject to the tax. How do i ammend my 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. How do i ammend my taxes Generally, the biodiesel mixture must be diesel fuel (defined earlier). How do i ammend my taxes See Form 720 to report this tax. How do i ammend my taxes You also must be registered by the IRS as a blender. How do i ammend my taxes See Form 637 for more information. How do i ammend my 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. How do i ammend my taxes Additional persons liable. How do i ammend my 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. How do i ammend my taxes Credits or Refunds. How do i ammend my taxes   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. How do i ammend my taxes For more information, see chapter 2. How do i ammend my taxes Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. How do i ammend my taxes 001 per gallon LUST tax as discussed below, unless the fuel is for export. How do i ammend my 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. How do i ammend my taxes The person otherwise liable for tax (for example, the position holder) is a registrant. How do i ammend my taxes In the case of a removal from a terminal, the terminal is an approved terminal. How do i ammend my taxes The diesel fuel or kerosene satisfies the dyeing requirements (described next). How do i ammend my taxes Dyeing requirements. How do i ammend my taxes   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. How do i ammend my taxes It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. How do i ammend my 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. How do i ammend my taxes Is indelibly dyed by mechanical injection. How do i ammend my taxes See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. How do i ammend my taxes Notice required. How do i ammend my 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. How do i ammend my 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. How do i ammend my 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). How do i ammend my taxes That seller is subject to the penalty described next. How do i ammend my taxes Penalty. How do i ammend my taxes   A penalty is imposed on a person if any of the following situations apply. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. How do i ammend my 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. How do i ammend my taxes   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. How do i ammend my taxes After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How do i ammend my taxes   This penalty is in addition to any tax imposed on the fuel. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. How do i ammend my taxes However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. How do i ammend my 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. How do i ammend my taxes Exception to penalty. How do i ammend my taxes   The penalty under item (3) will not apply in any of the following situations. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes The alteration or attempted alteration occurs in an exempt area of Alaska. How do i ammend my taxes See Removal for sale or use in Alaska, later. How do i ammend my 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. How do i ammend my taxes Alaska and Feedstocks Tax of $. How do i ammend my 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). How do i ammend my taxes Undyed kerosene used for feedstock purposes. How do i ammend my taxes Removal for sale or use in Alaska. How do i ammend my 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. How do i ammend my taxes The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. How do i ammend my 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. How do i ammend my taxes In the case of a removal from a terminal, the terminal is an approved terminal. How do i ammend my 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. How do i ammend my taxes   If all three of the requirements above are not met, then tax is imposed at $. How do i ammend my taxes 244 per gallon. How do i ammend my 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. How do i ammend my taxes Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. How do i ammend my taxes Later sales. How do i ammend my taxes   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. How do i ammend my taxes The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. How do i ammend my taxes However, the sale is not taxable (other than the LUST tax at $. How do i ammend my taxes 001 per gallon) if all the following requirements are met. How do i ammend my taxes The fuel is sold in Alaska for certain nontaxable uses. How do i ammend my taxes The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. How do i ammend my taxes The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. How do i ammend my taxes Feedstock purposes. How do i ammend my taxes   The $. How do i ammend my taxes 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. How do i ammend my taxes The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. How do i ammend my taxes In the case of a removal from a terminal, the terminal is an approved terminal. How do i ammend my 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. How do i ammend my taxes   If all of the requirements above are not met, then tax is imposed at $. How do i ammend my taxes 244 per gallon. How do i ammend my taxes   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. How do i ammend my taxes For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. How do i ammend my taxes A feedstock user is a person that uses kerosene for a feedstock purpose. How do i ammend my taxes A registered feedstock user is a person that has been registered by the IRS as a feedstock user. How do i ammend my taxes See Registration Requirements, earlier. How do i ammend my taxes Later sales. How do i ammend my taxes   The excise tax ($. How do i ammend my 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. How do i ammend my taxes The tax is imposed at the time of the later sale and that seller is liable for the tax. How do i ammend my taxes Certificate. How do i ammend my 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. How do i ammend my taxes The certificate may be included as part of any business records normally used for a sale. How do i ammend my taxes A model certificate is shown in the Appendix as Model Certificate G. How do i ammend my taxes Your certificate must contain all information necessary to complete the model. How do i ammend my taxes   A certificate expires on the earliest of the following dates. How do i ammend my taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i ammend my taxes The date the seller is provided a new certificate or notice that the current certificate is invalid. How do i ammend my taxes The date the seller is notified the buyer's registration has been revoked or suspended. How do i ammend my taxes   The buyer must provide a new certificate if any information on a certificate has changed. How do i ammend my 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. How do i ammend my taxes Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. How do i ammend my taxes Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. How do i ammend my taxes Any liquid other than gasoline, diesel fuel, or kerosene. How do i ammend my taxes Generally, this back-up tax is imposed at a rate of $. How do i ammend my taxes 244 per gallon. How do i ammend my taxes Liability for tax. How do i ammend my taxes   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. How do i ammend my 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. How do i ammend my taxes Exemptions from the back-up tax. How do i ammend my 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. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes A reduced tax rate of $. How do i ammend my taxes 198 per gallon is imposed on a diesel-water fuel emulsion. How do i ammend my 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. How do i ammend my 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 $. How do i ammend my taxes 244 per gallon. How do i ammend my taxes Credits or refunds. How do i ammend my taxes   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. How do i ammend my taxes Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. How do i ammend my taxes 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). How do i ammend my taxes For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. How do i ammend my taxes 219. How do i ammend my taxes The rate of $. How do i ammend my 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. How do i ammend my taxes The airport terminal does not need to be a secured airport terminal for this rate to apply. How do i ammend my 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. How do i ammend my taxes For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. How do i ammend my taxes 044 per gallon. How do i ammend my taxes For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. How do i ammend my 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. How do i ammend my taxes See Terminal located within a secured area of an airport, later. How do i ammend my taxes In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. How do i ammend my 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 $. How do i ammend my taxes 001. How do i ammend my taxes There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. How do i ammend my 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. How do i ammend my taxes See Terminal located within a secured area of an airport, later. How do i ammend my taxes In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. How do i ammend my taxes The position holder is liable for the $. How do i ammend my taxes 001 per gallon tax. How do i ammend my 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 $. How do i ammend my taxes 141 per gallon applies. How do i ammend my taxes Certain refueler trucks, tankers, and tank wagons treated as terminals. How do i ammend my 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. How do i ammend my taxes Such terminal is located within an area of an airport. How do i ammend my 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. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes Information reporting will be required by terminal operators regarding this provision. How do i ammend my 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. How do i ammend my taxes Terminal located within a secured area of an airport. How do i ammend my taxes   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. How do i ammend my 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. How do i ammend my 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 $. How do i ammend my taxes 044 per gallon. How do i ammend my 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). How do i ammend my taxes For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. How do i ammend my taxes For the aircraft operator to be liable for the tax $. How do i ammend my 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. How do i ammend my taxes Commercial aviation. How do i ammend my taxes   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. How do i ammend my taxes However, commercial aviation does not include any of the following uses. How do i ammend my taxes Any use exclusively for the purpose of skydiving. How do i ammend my taxes Certain air transportation by seaplane. How do i ammend my taxes See Seaplanes under Transportation of Persons by Air in chapter 4. How do i ammend my taxes Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. How do i ammend my taxes For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. How do i ammend my 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. How do i ammend my taxes For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. How do i ammend my taxes Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. How do i ammend my taxes See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. How do i ammend my 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 $. How do i ammend my taxes 141 per gallon. How do i ammend my taxes The fractional ownership program manager is liable for the tax. How do i ammend my taxes The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. How do i ammend my taxes If the surtax is imposed, the following air transportation taxes do not apply. How do i ammend my taxes Transportation of persons by air. How do i ammend my taxes Transportation of property by air. How do i ammend my taxes Use of international air travel facilities. How do i ammend my taxes These taxes are described under Air Transportation Taxes, later. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes Fractional program aircraft. How do i ammend my 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. How do i ammend my taxes S. How do i ammend my 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. How do i ammend my taxes In such situations, the flight is not commercial aviation. How do i ammend my taxes Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. How do i ammend my taxes Fractional owner. How do i ammend my taxes   Any person owning any interest (including the entire interest) in a fractional program aircraft. How do i ammend my taxes Dry lease aircraft exchange. How do i ammend my 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. How do i ammend my taxes Special rule relating to deadhead service. How do i ammend my 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. How do i ammend my taxes More information. How do i ammend my taxes   See section 4043 for more information on the surtax. How do i ammend my 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. How do i ammend my taxes Certificate. How do i ammend my taxes   The certificate may be included as part of any business records normally used for a sale. How do i ammend my taxes See Model Certificate K in the Appendix. How do i ammend my taxes   A certificate expires on the earliest of the following dates. How do i ammend my taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i ammend my taxes The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. How do i ammend my taxes The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. How do i ammend my taxes   The buyer must provide a new certificate if any information on a certificate has changed. How do i ammend my 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. How do i ammend my taxes Exempt use. How do i ammend my taxes   The rate on kerosene for use in aviation is $. How do i ammend my 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. How do i ammend my taxes An exempt use includes kerosene for the exclusive use of a state or local government. How do i ammend my taxes There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. How do i ammend my taxes Flash title transaction. How do i ammend my 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. How do i ammend my 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. How do i ammend my 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. How do i ammend my taxes Reseller statement. How do i ammend my 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. How do i ammend my taxes Credits or Refunds. How do i ammend my 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). How do i ammend my taxes A claim may be made by a registered ultimate vendor for certain sales. How do i ammend my taxes For more information, see chapter 2. How do i ammend my taxes Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. How do i ammend my taxes Other Fuels include alternative fuels. How do i ammend my 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. How do i ammend my taxes Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. How do i ammend my taxes Qualified methanol and ethanol fuels. How do i ammend my taxes   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. How do i ammend my taxes The tax rates are listed in the Instructions for Form 720. How do i ammend my taxes Partially exempt methanol and ethanol fuels. How do i ammend my taxes   A reduced tax rate applies to these fuels. How do i ammend my taxes Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. How do i ammend my taxes The tax rates are listed in the Instructions for Form 720. How do i ammend my taxes Motor vehicles. How do i ammend my 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. How do i ammend my taxes They are propelled by a motor. How do i ammend my 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