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I Need To Find A Place On Line To File Back Taxes

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I Need To Find A Place On Line To File Back Taxes

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

I need to find a place on line to file back taxes 23. I need to find a place on line to file back taxes   Gastos de Intereses Table of Contents Introduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. I need to find a place on line to file back taxes Fondos procedentes de una hipoteca utilizados para negocios o inversiones. I need to find a place on line to file back taxes Introduction Este capítulo trata sobre los intereses que usted puede deducir. I need to find a place on line to file back taxes Los intereses son la cantidad que paga por usar dinero prestado. I need to find a place on line to file back taxes Los siguientes son tipos de intereses que se pueden deducir como deducciones detalladas en el Anexo A (Formulario 1040), Itemized Deductions (Deducciones detalladas), en inglés: Los intereses hipotecarios de vivienda, incluidos ciertos puntos y primas de seguro hipotecario. I need to find a place on line to file back taxes Intereses procedentes de inversiones. I need to find a place on line to file back taxes Este capítulo explica estas deducciones. I need to find a place on line to file back taxes Asimismo, explica dónde deducir otros tipos de intereses y enumera algunos tipos de intereses que no puede deducir. I need to find a place on line to file back taxes Use la Tabla 23-1 para averiguar dónde obtener más información sobre varios tipos de intereses, incluidos los intereses de inversiones. I need to find a place on line to file back taxes Useful Items - You may want to see: Publicación 936 Home Mortgage Interest Deduction (Deducción por intereses hipotecarios de vivienda), en inglés. I need to find a place on line to file back taxes 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés. I need to find a place on line to file back taxes Intereses Hipotecarios de Vivienda Por lo general, los intereses hipotecarios de vivienda son todos los intereses que paga sobre un préstamo garantizado por su vivienda (vivienda principal o segunda vivienda). I need to find a place on line to file back taxes El préstamo puede ser una hipoteca para la compra de su vivienda, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda. I need to find a place on line to file back taxes Puede deducir los intereses hipotecarios de vivienda si se reúnen todas las siguientes condiciones: Presenta el Formulario 1040 y detalla deducciones en el Anexo A (Formulario 1040). I need to find a place on line to file back taxes La hipoteca es una deuda garantizada sobre una vivienda calificada en la cual tiene participación como dueño de la misma. I need to find a place on line to file back taxes (Por lo general, una hipoteca es una deuda garantizada si pone como garantía su vivienda para proteger los intereses del prestamista. I need to find a place on line to file back taxes El término “vivienda calificada” quiere decir su vivienda principal o segunda vivienda. I need to find a place on line to file back taxes Para más información, vea la Publicación 936, Home Mortgage Interest Deduction (Deducción por intereses hipotecarios de vivienda), en inglés). I need to find a place on line to file back taxes  Tanto usted como el prestamista tienen que tener la intención de que se pague el préstamo. I need to find a place on line to file back taxes Cantidad Deducible En la mayor parte de los casos, podrá deducir todos los intereses hipotecarios de vivienda. I need to find a place on line to file back taxes Cuánto puede deducir depende de la fecha en que obtuvo la hipoteca, la cantidad de la hipoteca y cómo usted usa los fondos procedentes de la misma. I need to find a place on line to file back taxes Intereses totalmente deducibles. I need to find a place on line to file back taxes   Si todas sus hipotecas corresponden a una o más de las tres categorías siguientes en todo momento durante el año, puede deducir todos los intereses sobre dichas hipotecas. I need to find a place on line to file back taxes (Si una hipoteca corresponde a más de una categoría, sume la deuda que corresponde a cada categoría a la otra deuda de la misma categoría). I need to find a place on line to file back taxes   Las tres categorías son: Las hipotecas que obtuvo a más tardar el 13 de octubre de 1987 (denominadas deudas con refugio legal). I need to find a place on line to file back taxes Las hipotecas que obtuvo después del 13 de octubre de 1987 para comprar, construir o mejorar su vivienda (denominadas deudas por adquisición de vivienda), pero únicamente si a lo largo del año 2013 dichas hipotecas, más toda deuda contraída el 13 de octubre de 1987 o antes, ascendieron a $1 millón o menos ($500,000 o menos si es casado que presenta la declaración por separado). I need to find a place on line to file back taxes Las hipotecas que obtuvo después del 13 de octubre de 1987 que no fueran para comprar, construir o mejorar su vivienda (denominadas deudas sobre el valor neto de la vivienda), pero únicamente si a lo largo del año 2013 dichas hipotecas ascendieron a $100,000 o menos ($50,000 o menos si es casado que presenta la declaración por separado) y cuyo total no era mayor que el valor justo de mercado de su vivienda reducido por los puntos (1) y (2). I need to find a place on line to file back taxes Los límites en dólares para la segunda y tercera categoría son aplicables a la suma de las hipotecas sobre su vivienda principal y segunda vivienda. I need to find a place on line to file back taxes   Vea la Parte II de la Publicación 936, en inglés, para definiciones más amplias de la deuda con refugio legal, deuda por adquisición de vivienda y deuda sobre el valor neto de la vivienda. I need to find a place on line to file back taxes   Puede usar la Figura 23-A para verificar si los intereses hipotecarios de vivienda son totalmente deducibles. I need to find a place on line to file back taxes Figura 23-A. I need to find a place on line to file back taxes ¿Son Totalmente Deducibles los Intereses Hipotecarios de mi Vivienda? Instrucciones: Incluya los saldos de TODAS las hipotecas garantizadas por su vivienda principal y segunda vivienda. I need to find a place on line to file back taxes Please click here for the text description of the image. I need to find a place on line to file back taxes Figura 23−A. I need to find a place on line to file back taxes ¿Son Totalmente Deducibles los Intereses Hipotecarios de mi Vivienda? Límites sobre la deducción. I need to find a place on line to file back taxes   No puede deducir totalmente los intereses de una hipoteca que no corresponda a alguna de las tres categorías indicadas anteriormente. I need to find a place on line to file back taxes Si éste es su caso, vea la Parte II de la Publicación 936, en inglés, para calcular la cantidad de los intereses que puede deducir. I need to find a place on line to file back taxes Situaciones Especiales Esta sección describe ciertos elementos que se pueden incluir como intereses hipotecarios de vivienda y otros que no. I need to find a place on line to file back taxes Además, describe ciertas situaciones especiales que podrían afectar su deducción. I need to find a place on line to file back taxes Recargos por pagos hipotecarios tardíos. I need to find a place on line to file back taxes   Puede deducir como intereses hipotecarios de vivienda un recargo por pagos tardíos si no fue por un servicio específico que se prestó en relación a su préstamo hipotecario. I need to find a place on line to file back taxes Multa por pago adelantado de la hipoteca. I need to find a place on line to file back taxes   Si salda su hipoteca de vivienda por adelantado, podría verse obligado a pagar una multa. I need to find a place on line to file back taxes Puede deducir dicha multa como intereses hipotecarios de vivienda con tal de que la multa no sea por un servicio específico que se prestó, o costo en el que se incurrió, con respecto a su préstamo hipotecario. I need to find a place on line to file back taxes Venta de vivienda. I need to find a place on line to file back taxes   Si vende su vivienda, puede deducir los intereses hipotecarios de vivienda (sujetos a los límites correspondientes) pagados hasta la fecha de venta, excluyendo tal fecha. I need to find a place on line to file back taxes Ejemplo. I need to find a place on line to file back taxes Juan y Margarita Gallegos vendieron su vivienda el 7 de mayo. I need to find a place on line to file back taxes Hasta el 30 de abril, hicieron pagos de intereses hipotecarios de vivienda de $1,220. I need to find a place on line to file back taxes El informe de cierre de la venta de la vivienda mostraba intereses de $50 para el período de 6 días en el mes de mayo hasta la fecha de venta, excluyendo tal fecha. I need to find a place on line to file back taxes Su deducción por intereses hipotecarios es $1,270 ($1,220 + $50). I need to find a place on line to file back taxes Intereses pagados por adelantado. I need to find a place on line to file back taxes   Si paga intereses por adelantado para un período que va más allá del final del año tributario, tiene que pagar dichos intereses a plazos intercalados a lo largo de los años tributarios correspondientes. I need to find a place on line to file back taxes Puede deducir en cada año únicamente los intereses que puedan considerarse intereses hipotecarios de vivienda para ese año. I need to find a place on line to file back taxes No obstante, hay una excepción correspondiente a los puntos, tema que se aborda más adelante. I need to find a place on line to file back taxes Crédito por intereses hipotecarios. I need to find a place on line to file back taxes   Quizás pueda reclamar un crédito por intereses hipotecarios si un gobierno estatal o local le otorgó un certificado de crédito hipotecario (MCC, por sus siglas en inglés). I need to find a place on line to file back taxes Calcule el crédito en el Formulario 8396, Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés. I need to find a place on line to file back taxes Si toma este crédito, tiene que reducir la deducción de intereses hipotecarios por la cantidad del crédito. I need to find a place on line to file back taxes   Para más información sobre el crédito, vea el capítulo 37 . I need to find a place on line to file back taxes Subsidio de vivienda para ministros de la iglesia y personal militar. I need to find a place on line to file back taxes   Si es ministro de una iglesia o miembro de las Fuerzas Armadas y recibe un subsidio de vivienda que no está sujeto a impuestos, aún puede deducir sus intereses hipotecarios de vivienda. I need to find a place on line to file back taxes Hardest Hit Fund (Fondo de ayuda para propietarios de vivienda más afectados) y los programas de préstamos de emergencia para propietarios de viviendas. I need to find a place on line to file back taxes   Puede utilizar un método especial para calcular la deducción de los intereses de la hipoteca y los impuestos de bienes inmuebles en su vivienda principal si reúne ambas de las siguientes condiciones: Usted recibió ayuda conforme a: Un programa del Hardest Hit Fund (Fondo de ayuda para los propietarios de vivienda más afectados que viven en estados con alto desempleo y una baja en el precio de viviendas) del State Housing Finance Agency (State HFA) (Agencia del Financiamiento de Viviendas (HFA estatal)) para los mercados inmobiliarios, en el cual los pagos procedentes de dichos programas pueden usarse para pagar los intereses hipotecarios o Un Emergency Homeowner's Loan Program (Programa de préstamos de emergencia para propietarios de viviendas), administrado por el Departamento de Vivienda y Desarrollo Urbano (HUD, por sus siglas en inglés) o por un estado. I need to find a place on line to file back taxes Usted reúne las condiciones de los reglamentos para deducir todos los intereses hipotecarios del préstamo y todos los impuestos de bienes inmuebles de su vivienda principal. I need to find a place on line to file back taxes   Si reúne todas las condiciones, entonces puede deducir todos los pagos que hizo durante el año al prestamista hipotecario, a la HFA estatal o a HUD, en la hipoteca de la vivienda (incluyendo el monto que muestra el recuadro 3 del Formulario 1098-MA, Mortgage Assistance Payments (Pagos de ayuda para la hipoteca), pero no más de la suma de las cantidades mostradas en el Formulario 1098, Mortgage Interest Statement (Estado de cuenta de los intereses hipotecarios), en el recuadro 1 (intereses recibidos del (de los) pagador(es)), el recuadro 4 (primas de seguro hipotecario) y el recuadro 5 (impuestos sobre los bienes inmuebles). I need to find a place on line to file back taxes Sin embargo, a usted no se le requiere utilizar este método especial para calcular la deducción para los intereses de la hipoteca y los impuestos de los bienes inmuebles en su vivienda principal. I need to find a place on line to file back taxes Pagos de asistencia hipotecaria conforme a la sección 235 de la Ley de Vivienda Nacional. I need to find a place on line to file back taxes   Si reúne los requisitos para recibir pagos de asistencia hipotecaria para familias de bajos recursos conforme a la sección 235 de la Ley de Vivienda Nacional (National Housing Act), la totalidad o parte de los intereses sobre su hipoteca podrían ser pagados en nombre suyo. I need to find a place on line to file back taxes No puede deducir los intereses pagados en nombre suyo. I need to find a place on line to file back taxes No tiene otro efecto sobre los impuestos. I need to find a place on line to file back taxes   No incluya estos pagos de asistencia hipotecaria en sus ingresos. I need to find a place on line to file back taxes Además, no use estos pagos para reducir otras deducciones, tales como los impuestos sobre bienes raíces. I need to find a place on line to file back taxes Personas divorciadas o separadas. I need to find a place on line to file back taxes   Si un acuerdo de divorcio o un acuerdo de separación matrimonial exige que usted o su cónyuge o ex cónyuge pague intereses hipotecarios de vivienda de la cual ambos son dueños, el pago de intereses podría considerarse pensión para el cónyuge divorciado. I need to find a place on line to file back taxes Vea el tema Pagos por una vivienda comprada conjuntamente , en el capítulo 18. I need to find a place on line to file back taxes Alquiler de terreno rescatable. I need to find a place on line to file back taxes   Si hace pagos de alquiler anuales o periódicos sobre un alquiler de terreno rescatable, los puede deducir como intereses hipotecarios. I need to find a place on line to file back taxes   Los pagos hechos para terminar el contrato de arrendamiento y para comprar la parte completa del arrendador de la tierra no se pueden deducir como intereses hipotecarios. I need to find a place on line to file back taxes Para más información, vea la Publicación 936, en inglés. I need to find a place on line to file back taxes Alquileres de terreno no rescatables. I need to find a place on line to file back taxes   Los pagos hechos sobre un alquiler de terreno no rescatable no son intereses hipotecarios. I need to find a place on line to file back taxes Los puede deducir como alquiler si son un gasto comercial o si corresponden a propiedad de alquiler. I need to find a place on line to file back taxes Hipotecas inversas. I need to find a place on line to file back taxes   Una hipoteca inversa es un préstamo cuyas condiciones permiten al prestamista pagarle (ya sea en suma global, con pago mensual por adelantado, línea de crédito o una combinación de estos tres métodos) mientras usted sigue como residente en su vivienda. I need to find a place on line to file back taxes Una hipoteca inversa le da derecho a mantener la escritura de su vivienda. I need to find a place on line to file back taxes Según el plan que tenga, la hipoteca inversa vence y comienza a generar intereses cuando se mude, venda su vivienda, llegue al término del plazo de un préstamo preseleccionado o fallezca. I need to find a place on line to file back taxes Puesto que las hipotecas inversas se consideran anticipos de préstamo y no ingresos, el monto que reciba no está sujeto a impuestos. I need to find a place on line to file back taxes Los intereses devengados (incluyendo un descuento de los intereses originales) sobre una hipoteca inversa no se pueden deducir hasta que se reembolse la totalidad del préstamo. I need to find a place on line to file back taxes La deducción a la que tenga derecho podría estar limitada ya que un préstamo de hipoteca inversa suele estar sujeto al límite sobre la Home Equity Debt (Deuda sobre el valor neto de la vivienda), tema que se explica en la Publicación 936, en inglés. I need to find a place on line to file back taxes Pagos de alquiler. I need to find a place on line to file back taxes   Si vive en una casa antes del cierre final de la compra, todos los pagos que haga para ese período son alquiler y no son intereses. I need to find a place on line to file back taxes Esto es cierto aun si se denominan intereses en los documentos relacionados con el cierre. I need to find a place on line to file back taxes No puede deducir esos pagos como intereses hipotecarios de vivienda. I need to find a place on line to file back taxes Fondos procedentes de una hipoteca invertidos en valores exentos de impuestos. I need to find a place on line to file back taxes   No puede deducir los intereses hipotecarios de vivienda sobre la deuda con refugio legal o deuda sobre el valor neto de la vivienda si utilizó los fondos procedentes de la hipoteca para comprar valores o certificados que generan ingresos exentos de impuestos. I need to find a place on line to file back taxes La “deuda con refugio legal” y la “deuda sobre el valor neto de la vivienda” se definen anteriormente bajo Cantidad Deducible. I need to find a place on line to file back taxes Reembolsos de intereses. I need to find a place on line to file back taxes   Si recibe un reembolso de intereses en el mismo año tributario en que los pagó, tiene que reducir su gasto de intereses por la cantidad que se le reembolse. I need to find a place on line to file back taxes Si recibe un reembolso de intereses que dedujo en un año anterior, por regla general tiene que incluirlo en sus ingresos en el año en que lo reciba. I need to find a place on line to file back taxes No obstante, necesita incluirlo sólo hasta la cantidad de la deducción que redujo su impuesto el año anterior. I need to find a place on line to file back taxes Esto es cierto independientemente de si los intereses cobrados en exceso le fueron reembolsados o se usaron para reducir el principal pendiente de su hipoteca. I need to find a place on line to file back taxes    Si recibe un reembolso de intereses que pagó en exceso en un año anterior, generalmente recibirá el Formulario 1098, Mortgage Interest Statement (Estado de cuenta de los intereses hipotecarios), en inglés, que muestra el reembolso en el recuadro 3. I need to find a place on line to file back taxes Para más información sobre el Formulario 1098, vea Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios , más adelante. I need to find a place on line to file back taxes   Para más información sobre cómo tratar los reembolsos de intereses deducidos en años anteriores, vea Recuperación de Fondos , en el capítulo 12. I need to find a place on line to file back taxes Puntos El término “puntos” se usa para describir ciertos cargos pagados, o tratados como pagados, por un prestatario para obtener una hipoteca de vivienda. I need to find a place on line to file back taxes Los puntos también se pueden llamar costos originarios de un préstamo, cargos máximos de un préstamo, descuento del préstamo o puntos de descuento. I need to find a place on line to file back taxes A un prestatario se le trata como si pagara todos los puntos que paga un vendedor de vivienda por la hipoteca del prestatario. I need to find a place on line to file back taxes Vea Puntos pagados por el vendedor , más adelante. I need to find a place on line to file back taxes Regla General Por lo general, no se puede deducir la cantidad completa de puntos en el año en que se pagaron. I need to find a place on line to file back taxes Debido a que son intereses pagados por adelantado, generalmente se deducen proporcionalmente a lo largo de la vigencia (duración) de la hipoteca. I need to find a place on line to file back taxes Vea Deducción Permitida Proporcionalmente , que se presenta a continuación. I need to find a place on line to file back taxes Para excepciones a la regla general, vea Deducción Permitida en el Año del Pago , más adelante. I need to find a place on line to file back taxes Deducción Permitida Proporcionalmente Si no reúne las condiciones mencionadas a continuación bajo Deducción Permitida en el Año del Pago , el préstamo no es considerado un préstamo para mejoras de viviendas, o si escoge no deducir la totalidad de sus puntos en el año en que los pagó, puede deducir los puntos proporcionalmente (igualmente) a lo largo de la vida del préstamo si reúne todas las condiciones siguientes: Utiliza el método contable a base de efectivo. I need to find a place on line to file back taxes Esto significa que declara sus ingresos en el año en que los reciba y deduce sus gastos en el año en que los paga. I need to find a place on line to file back taxes La mayoría de las personas usan este método. I need to find a place on line to file back taxes Su préstamo está garantizado por una vivienda. I need to find a place on line to file back taxes (La vivienda no necesita ser su vivienda principal). I need to find a place on line to file back taxes El plazo del préstamo no es más de 30 años. I need to find a place on line to file back taxes Si el plazo del préstamo es más de 10 años, las condiciones de su préstamo son las mismas que las de otros préstamos ofrecidos en su área para el mismo plazo o un plazo más largo. I need to find a place on line to file back taxes El monto de su préstamo es de $250,000 o menos o el número de puntos no sobrepasa: 4, si el plazo del préstamo es 15 años o menos o 6, si el plazo del préstamo es más de 15 años. I need to find a place on line to file back taxes Deducción Permitida en el Año del Pago Puede deducir la totalidad de los puntos en el año en que se pagaron si cumple todas las condiciones siguientes. I need to find a place on line to file back taxes (Puede usar la Figura 23-B como guía rápida de referencia para averiguar si sus puntos son totalmente deducibles en el año del pago). I need to find a place on line to file back taxes Su préstamo está garantizado por su vivienda principal. I need to find a place on line to file back taxes (Su vivienda principal es aquélla donde usted reside la mayor parte del tiempo). I need to find a place on line to file back taxes Pagar puntos es una práctica comercial establecida en el área donde se efectuó el préstamo. I need to find a place on line to file back taxes Los puntos pagados no eran mayores que los puntos que se suelen cobrar en esa área. I need to find a place on line to file back taxes Utiliza el método contable a base de efectivo. I need to find a place on line to file back taxes Esto significa que declara sus ingresos en el año en que los reciba y deduce sus gastos en el año en que los paga. I need to find a place on line to file back taxes (Si desea más información acerca de este método, vea Métodos Contables en el capítulo 1). I need to find a place on line to file back taxes Los puntos no se pagaron en lugar de cantidades que suelen declarase por separado en el informe de cierre, tales como cargos por tasación, cargos por inspección, honorarios correspondientes al título de la propiedad, honorarios de abogado e impuestos sobre la propiedad. I need to find a place on line to file back taxes Los fondos que usted proveyó antes del cierre, o en el momento del mismo, más los puntos pagados por el vendedor, eran por lo menos iguales a los puntos que se cobraron. I need to find a place on line to file back taxes No se requiere que los fondos que proveyó hayan sido aplicados a los puntos. I need to find a place on line to file back taxes Pueden incluir un pago inicial o de enganche, un depósito en plica, un depósito de buena fe y otros fondos que usted pagó en el momento, o antes, del cierre por cualquier razón. I need to find a place on line to file back taxes No puede haber tomado prestados dichos fondos de su prestamista o agente hipotecario. I need to find a place on line to file back taxes Usa el préstamo para comprar o construir su vivienda principal. I need to find a place on line to file back taxes Los puntos se calcularon como un porcentaje del principal de la hipoteca. I need to find a place on line to file back taxes La cantidad aparece indicada claramente en el informe de cierre (tal como el Settlement Statement, Form HUD-1 (Informe de Cierre, Formulario HUD-1, del Departamento de Vivienda y Desarrollo Urbano)) como puntos cobrados por la hipoteca. I need to find a place on line to file back taxes Los puntos pueden aparecer indicados como puntos pagados con fondos suyos o del vendedor. I need to find a place on line to file back taxes Figura 23-B. I need to find a place on line to file back taxes ¿Son los Puntos Totalmente Deducibles este Año? Please click here for the text description of the image. I need to find a place on line to file back taxes Figura 23-B. I need to find a place on line to file back taxes ¿Son Los Puntos Totalmente Deducibles Este Año? Nota: Si reúne todas estas condiciones, puede optar por deducir la totalidad de los puntos en el año en que los pagó o deducirlos a lo largo de la vigencia del préstamo. I need to find a place on line to file back taxes Préstamo para mejoras de vivienda. I need to find a place on line to file back taxes   También puede deducir, en el año en que fueron pagados, la totalidad de los puntos pagados sobre un préstamo para mejorar su vivienda principal, si se cumplen las condiciones (1) a (6). I need to find a place on line to file back taxes Segunda vivienda. I need to find a place on line to file back taxes No puede deducir la totalidad de los puntos que pague sobre préstamos garantizados por su segunda vivienda en el año en el que los pagó. I need to find a place on line to file back taxes Puede deducir esos puntos únicamente a lo largo de la vida del préstamo. I need to find a place on line to file back taxes Refinanciamiento. I need to find a place on line to file back taxes   Por regla general, los puntos que pague para refinanciar una hipoteca no son deducibles en su totalidad el año en que los pague. I need to find a place on line to file back taxes Esto es cierto aunque la nueva hipoteca esté garantizada por su vivienda principal. I need to find a place on line to file back taxes   Sin embargo, si usa parte de los fondos procedentes de la hipoteca refinanciada para mejorar su vivienda principal y cumple las primeras 6 condiciones que aparecen bajo Deducción Permitida en el Año del Pago , anteriormente, puede deducir toda la parte de los puntos relacionada con la mejora en el año en que los pagó con sus propios fondos. I need to find a place on line to file back taxes Puede deducir el resto de los puntos a lo largo de la vida del préstamo. I need to find a place on line to file back taxes Ejemplo 1. I need to find a place on line to file back taxes En 1998, Guillermo Campos obtuvo una hipoteca para comprar una vivienda. I need to find a place on line to file back taxes En el año 2013, Guillermo refinanció dicha hipoteca con un préstamo hipotecario de $100,000 a 15 años. I need to find a place on line to file back taxes La hipoteca está garantizada por su vivienda. I need to find a place on line to file back taxes Para obtener el nuevo préstamo, tuvo que pagar tres puntos ($3,000). I need to find a place on line to file back taxes Dos puntos ($2,000) eran por intereses pagados por adelantado y un punto ($1,000) por servicios, en lugar de cantidades que generalmente se declaran por separado en el informe de cierre. I need to find a place on line to file back taxes Guillermo pagó los puntos con sus fondos personales en vez de pagarlos con los fondos procedentes del nuevo préstamo. I need to find a place on line to file back taxes El pago de los puntos es una práctica comercial establecida en esa área y los puntos que se cobraron no son mayores que la cantidad que se suele cobrar en dicha área. I need to find a place on line to file back taxes El plazo para el primer pago de Guillermo sobre el nuevo préstamo venció el 1 de julio. I need to find a place on line to file back taxes Hizo seis pagos sobre el préstamo en el año 2013 y es un contribuyente que sigue el método contable a base de efectivo. I need to find a place on line to file back taxes Guillermo usó los fondos procedentes de la nueva hipoteca para amortizar su hipoteca actual. I need to find a place on line to file back taxes Aunque el nuevo préstamo hipotecario era para que Guillermo siguiera siendo el dueño de su vivienda principal, dicho préstamo no era para la compra o mejora de aquella vivienda. I need to find a place on line to file back taxes No puede deducir todos los puntos en el año 2013. I need to find a place on line to file back taxes Puede deducir dos puntos ($2,000) proporcionalmente a lo largo de la vida del préstamo. I need to find a place on line to file back taxes Deduce $67 [($2,000 ÷ 180 meses) × 6 pagos] de los puntos en el año 2013. I need to find a place on line to file back taxes El otro punto ($1,000) era un cargo por servicios y no se puede deducir. I need to find a place on line to file back taxes Ejemplo 2. I need to find a place on line to file back taxes Los hechos son iguales a los del Ejemplo 1, excepto que Guillermo usó $25,000 de los fondos procedentes del préstamo para mejorar su vivienda y $75,000 para amortizar su hipoteca actual. I need to find a place on line to file back taxes Guillermo deduce el 25% ($25,000 ÷ $100,000) de los puntos ($2,000) en el año 2013. I need to find a place on line to file back taxes Su deducción es de $500 ($2,000 × 25%). I need to find a place on line to file back taxes Además, Guillermo deduce la parte proporcionada de los $1,500 sobrantes ($2,000 − $500) que se tiene que pagar a plazos intercalados a lo largo de la vida del préstamo. I need to find a place on line to file back taxes Esto es $50 [($1,500 ÷ 180 meses) × 6 pagos] en el año 2013. I need to find a place on line to file back taxes La cantidad total que Guillermo deduce en el año 2013 es $550 ($500 + $50). I need to find a place on line to file back taxes Situaciones Especiales Esta sección describe ciertas situaciones especiales que podrían afectar su deducción de puntos. I need to find a place on line to file back taxes Descuento de la emisión original. I need to find a place on line to file back taxes   Si no reúne los requisitos para deducir los puntos en el año en que los pagó o deducirlos proporcionalmente a lo largo de la vida del préstamo, o si escoge no utilizar ninguno de estos métodos, los puntos reducen el precio de emisión del préstamo. I need to find a place on line to file back taxes Esta reducción resulta en un descuento de la emisión original, el cual se explica en el capítulo 4 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. I need to find a place on line to file back taxes Cantidades cobradas por servicios. I need to find a place on line to file back taxes   Las cantidades cobradas por el prestamista por servicios específicos relacionados con el préstamo no son intereses. I need to find a place on line to file back taxes Ejemplos de estos cargos son: Cargos de tasación, Cargos por servicios de notario y Costos de preparación del pagaré hipotecario o escritura de título. I need to find a place on line to file back taxes No puede deducir estas cantidades como puntos ni en el año en que las pagó ni a lo largo de la vigencia de la hipoteca. I need to find a place on line to file back taxes Puntos pagados por el vendedor. I need to find a place on line to file back taxes   El término “puntos” incluye cargos por colocación del préstamo que el vendedor le paga al prestamista para proporcionar financiamiento para el comprador. I need to find a place on line to file back taxes En el caso del vendedor. I need to find a place on line to file back taxes   El vendedor no puede deducir estos cargos como intereses. I need to find a place on line to file back taxes Pero sí son un gasto de venta que reduce la cantidad obtenida por el mismo. I need to find a place on line to file back taxes Vea el capítulo 15 para información sobre la venta de su vivienda. I need to find a place on line to file back taxes En el caso del comprador. I need to find a place on line to file back taxes    El comprador reduce la base de la vivienda por la cantidad de los puntos pagados por el vendedor y trata los puntos como si él o ella los hubiera pagado. I need to find a place on line to file back taxes Si se cumplen todas las condiciones anteriores bajo Deducción Permitida en el Año del Pago , el comprador puede deducir los puntos en el año en que los pagó. I need to find a place on line to file back taxes Si no se reúne alguna de esas condiciones, el comprador deduce los puntos a lo largo de la vida del préstamo. I need to find a place on line to file back taxes   Para más información sobre la base, vea el capítulo 13 . I need to find a place on line to file back taxes Si los fondos provistos son menores que los puntos. I need to find a place on line to file back taxes   Si reúne todas las condiciones de la sección anterior Deducción Permitida en el Año del Pago , excepto que los fondos que proveyó eran menores que los puntos que le fueron cobrados (condición (6)), puede deducir los puntos en el año en que los pagó, hasta la cantidad de fondos que proveyó. I need to find a place on line to file back taxes Además, puede deducir todo punto pagado por el vendedor. I need to find a place on line to file back taxes Ejemplo 1. I need to find a place on line to file back taxes Cuando sacó un préstamo hipotecario de $100,000 para comprar su vivienda en diciembre, le cobraron un punto ($1,000). I need to find a place on line to file back taxes Usted reúne todas las condiciones para deducir puntos en el año en que los pagó, excepto que los únicos fondos que proveyó eran los de un pago inicial o enganche de $750. I need to find a place on line to file back taxes De los $1,000 cobrados por puntos, puede deducir $750 en el año en que los pagó. I need to find a place on line to file back taxes Puede deducir los $250 sobrantes a lo largo de la vigencia de la hipoteca. I need to find a place on line to file back taxes Ejemplo 2. I need to find a place on line to file back taxes Los hechos son iguales a los del Ejemplo 1, excepto que la persona que le vendió su vivienda también pagó un punto ($1,000) para ayudarlo a obtener su hipoteca. I need to find a place on line to file back taxes En el año del pago, usted puede deducir $1,750 ($750 de la cantidad que le cobraron a usted más los $1,000 pagados por el vendedor). I need to find a place on line to file back taxes Puede deducir los $250 sobrantes a lo largo de la vigencia de la hipoteca. I need to find a place on line to file back taxes Tiene que restar de la base de su vivienda los $1,000 pagados por el vendedor. I need to find a place on line to file back taxes Puntos en exceso. I need to find a place on line to file back taxes   Si reúne todas las condiciones de la sección anterior, Deducción Permitida en el Año del Pago , salvo que los puntos pagados eran mayores que los que generalmente se pagan en su área (condición (3)), en el año del pago deduce sólo los puntos que se suelen cobrar. I need to find a place on line to file back taxes Tiene que deducir los puntos adicionales a lo largo de la vigencia de la hipoteca. I need to find a place on line to file back taxes Hipoteca que termina antes del plazo de vigencia convenido. I need to find a place on line to file back taxes   Si distribuye la deducción de los puntos a lo largo de la vigencia de la hipoteca, puede deducir todo saldo restante en el año en que vence la hipoteca. I need to find a place on line to file back taxes Sin embargo, si la refinancia con el mismo prestamista, no puede deducir ningún saldo restante de los puntos distribuidos a lo largo de la vigencia de dicha hipoteca. I need to find a place on line to file back taxes En vez de ello, deduzca el saldo restante a lo largo de la vigencia del nuevo préstamo. I need to find a place on line to file back taxes    Una hipoteca podría vencer antes de lo programado debido al pago por adelantado, refinanciamiento, ejecución de hipoteca o acontecimiento parecido. I need to find a place on line to file back taxes Ejemplo. I need to find a place on line to file back taxes Daniel pagó $3,000 en puntos en 2002 que tuvo que deducir distribuidos a lo largo de la vigiencia de su hipoteca de 15 años. I need to find a place on line to file back taxes Deduce $200 en puntos por año. I need to find a place on line to file back taxes Ha deducido $2,200 de estos puntos hasta el año 2012, inclusive. I need to find a place on line to file back taxes Daniel pagó por adelantado la totalidad de su hipoteca en el año 2013. I need to find a place on line to file back taxes Puede deducir los $800 de puntos restantes en el año 2013. I need to find a place on line to file back taxes Límites sobre la deducción. I need to find a place on line to file back taxes   No puede deducir la totalidad de los puntos sobre una hipoteca a menos que la misma corresponda a una de las categorías enumeradas anteriormente bajo Intereses totalmente deducibles . I need to find a place on line to file back taxes Vea la Publicación 936, en inglés, para más información. I need to find a place on line to file back taxes Primas de Seguro Hipotecario Las primas pagadas por un seguro hipotecario calificado durante el año 2013 se pueden deducir como intereses hipotecarios de vivienda. I need to find a place on line to file back taxes Dicho seguro tiene que estar relacionado con una deuda por adquisición de vivienda; el contrato de seguro tiene que haberse emitido después del año 2006. I need to find a place on line to file back taxes Seguro hipotecario calificado. I need to find a place on line to file back taxes   El seguro hipotecario calificado incluye seguros hipotecarios facilitados por el Departamento de Asuntos de los Veteranos, la Administración Federal de Vivienda o el Servicio de la Vivienda Rural y seguros hipotecarios privados (como se define en la sección 2 de la Homeowners Protection Act (Ley de Protección del Propietario de Vivienda) de 1998, según vigencia del 20 de diciembre de 2006). I need to find a place on line to file back taxes   El seguro hipotecario provisto por el Departamento de Asuntos de los Veteranos se conoce comúnmente como cargo de financiamiento (funding fee). I need to find a place on line to file back taxes Si es provisto por el Servicio de la Vivienda Rural, entonces se conoce como cargo de garantía (guarantee fee). I need to find a place on line to file back taxes Si el contrato de seguro hipotecario entró en vigencia en el año 2013, dichas comisiones se pueden deducir en su totalidad en ese mismo año. I need to find a place on line to file back taxes Póngase en contacto con el emisor del seguro hipotecario para calcular el monto deducible, si éste no se ha declarado en el recuadro 4 del Formulario 1098. I need to find a place on line to file back taxes Reglas especiales para pagos adelantados de seguro hipotecario. I need to find a place on line to file back taxes   Normalmente, si pagó primas de un seguro hipotecario calificado que se puedan asignar a algún período después del cierre del año tributario, se considera que dichas primas se han pagado en el período al que se asignan. I need to find a place on line to file back taxes Tiene que asignar las primas a lo largo del plazo de vigencia establecido por la hipoteca u 84 meses, lo que sea más corto, a partir del mes en el que se obtuvo el seguro. I need to find a place on line to file back taxes No se permite deducción alguna por el saldo no amortizado si se paga la hipoteca antes del plazo de vigencia convenido. I need to find a place on line to file back taxes Este párrafo no corresponde en el caso de un seguro hipotecario calificado que le haya facilitado el Departamento de Asuntos de los Veteranos o el Servicio de la Vivienda Rural. I need to find a place on line to file back taxes Vea el Ejemplo que se presenta a continuación. I need to find a place on line to file back taxes Ejemplo. I need to find a place on line to file back taxes Ronaldo compró una vivienda en mayo de 2012 y la financió por medio de una hipoteca de 15 años. I need to find a place on line to file back taxes Además, Ronaldo pagó por adelantado la totalidad de los $9,240 en seguros hipotecarios privados que estuvo obligado a pagar en el momento del cierre, en el mes de mayo. I need to find a place on line to file back taxes Ya que los $9,240 en seguros hipotecarios privados se pueden asignar a períodos posteriores a 2012, Ronaldo tiene que asignar los $9,240 a lo largo del plazo de vigencia establecido por la hipoteca u 84 meses, lo que sea más corto. I need to find a place on line to file back taxes Los ingresos brutos ajustados de Ronaldo son $76,000 para 2012. I need to find a place on line to file back taxes Ronaldo puede deducir $880 ($9,240 ÷ 84 x 8 meses) por primas de un seguro hipotecario calificado en 2012. I need to find a place on line to file back taxes Para 2013, Ronaldo puede deducir $1,320 ($9,240 ÷ 84 x 12 meses) si sus ingresos brutos ajustados son $100,000 o menos. I need to find a place on line to file back taxes En este ejemplo, las primas de seguro hipotecario son asignadas a lo largo de 84 meses, lo cual es más corto que el plazo de vigencia de 15 años (180 meses) establecido por la hipoteca. I need to find a place on line to file back taxes Límite sobre la deducción. I need to find a place on line to file back taxes   Si su ingreso bruto ajustado en la línea 38 del Formulario 1040 es más de $100,000 ($50,000, si es casado que presenta la declaración por separado), se reduce, e incluso podría eliminarse, la cantidad de las primas del seguro hipotecario que de otro modo serían deducibles. I need to find a place on line to file back taxes Para calcular la cantidad que puede deducir, vea Line 13 (Línea 13) en las Instrucciones del Anexo A (Formulario 1040) y complete la Mortgage Insurance Premiums Deduction Worksheet (Hoja de trabajo para la deducción de primas de seguro hipotecario). I need to find a place on line to file back taxes Si su ingreso bruto ajustado es más de $109,000 ($54,500, si es casado que presenta la declaración por separado) no puede deducir las primas de un seguro hipotecario. I need to find a place on line to file back taxes Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Si usted pagó $600 o más en intereses hipotecarios (incluidos ciertos puntos y primas de seguro hipotecario) durante el año sobre una hipoteca, generalmente recibirá un Formulario 1098, o estado de cuenta parecido, del titular de la hipoteca. I need to find a place on line to file back taxes Recibirá el estado de cuenta si le paga intereses a una persona (incluyendo una institución financiera o una sociedad anónima cooperativa de viviendas) en el transcurso de la ocupación o negocio de aquella persona. I need to find a place on line to file back taxes Una unidad del gobierno se considera una persona para fines de facilitar el estado de cuenta. I need to find a place on line to file back taxes El estado de cuenta para cada año debería serle enviado a usted a más tardar el 31 de enero del año siguiente. I need to find a place on line to file back taxes Una copia de este formulario también le será enviada al IRS. I need to find a place on line to file back taxes En el estado de cuenta aparecerá el total de los intereses que usted pagó durante el año, todas las primas de seguro hipotecario que pagó y, si compró una vivienda principal durante el año, también aparecerán en el estado de cuenta los puntos deducibles pagados durante el año, incluidos puntos pagados por el vendedor. I need to find a place on line to file back taxes Sin embargo, el estado de cuenta no debería mostrar ningún interés que una dependencia del gobierno haya pagado en nombre suyo. I need to find a place on line to file back taxes Por regla general, el Formulario 1098 incluirá sólo los puntos que usted puede deducir totalmente en el año en que los pagó. I need to find a place on line to file back taxes Sin embargo, ciertos puntos no incluidos en el Formulario 1098 también podrían ser deducibles en el año en que los pagó o a lo largo de la vigencia del préstamo. I need to find a place on line to file back taxes Vea la sección anterior Puntos , para determinar si puede deducir puntos que no aparecen en el Formulario 1098. I need to find a place on line to file back taxes Intereses pagados por adelantado en el Formulario 1098. I need to find a place on line to file back taxes   Si pagó intereses por adelantado en el año 2013 devengados en su totalidad para el 15 de enero de 2014, estos intereses pagados por adelantado podrían ser incluidos en el recuadro 1 del Formulario 1098. I need to find a place on line to file back taxes No obstante, no puede deducir la cantidad pagada por adelantado para enero del año 2014 en el año 2013. I need to find a place on line to file back taxes (Vea Intereses pagados por adelantado , anteriormente). I need to find a place on line to file back taxes Tendrá que calcular los intereses devengados en el año 2014 y restarlos de la cantidad del recuadro 1. I need to find a place on line to file back taxes Incluirá los intereses para enero del año 2014 con los demás intereses que pague para el año 2014. I need to find a place on line to file back taxes Vea Cómo Hacer la Declaración , más adelante. I need to find a place on line to file back taxes Intereses reembolsados. I need to find a place on line to file back taxes   Si recibió un reembolso de intereses hipotecarios que pagó en exceso en un año anterior, por lo general, recibirá un Formulario 1098 que muestre el reembolso en el recuadro 3. I need to find a place on line to file back taxes Vea Reembolsos de intereses , anteriormente. I need to find a place on line to file back taxes Primas de seguro hipotecario. I need to find a place on line to file back taxes   La cantidad de primas de seguro hipotecario que pagó en el año 2013 podría aparecer en el recuadro 4 del Formulario 1098. I need to find a place on line to file back taxes Vea Primas de Seguro Hipotecario , anteriormente. I need to find a place on line to file back taxes Intereses Procedentes de Inversiones Esta sección trata sobre los gastos de intereses que quizás podría deducir como inversionista. I need to find a place on line to file back taxes Si saca un préstamo para comprar propiedad que tiene con fines de inversión, los intereses que pague son intereses de inversión. I need to find a place on line to file back taxes Puede deducir intereses de inversión conforme al límite explicado más adelante. I need to find a place on line to file back taxes Sin embargo, no puede deducir intereses en los que incurrió para generar ingresos exentos de impuestos. I need to find a place on line to file back taxes Tampoco puede deducir gastos de intereses sobre una doble opción simultánea de compra y venta. I need to find a place on line to file back taxes Los intereses de inversión no incluyen intereses hipotecarios sobre una vivienda calificada. I need to find a place on line to file back taxes Tampoco incluyen intereses que se hayan tenido en cuenta al calcular ingresos o pérdidas provenientes de una actividad pasiva. I need to find a place on line to file back taxes Bienes de Inversión Los bienes que se tienen para fines de inversión incluyen bienes que producen intereses, dividendos, anualidades o regalías no generados en el curso normal de las operaciones de una ocupación o negocio. I need to find a place on line to file back taxes Además, incluyen bienes que producen ganancias o pérdidas (no generadas en el curso normal de las operaciones de una ocupación o negocio) provenientes de la venta o intercambio comercial de bienes que producen este tipo de ingresos o que se tienen para fines de inversión (a excepción de intereses en una actividad pasiva). I need to find a place on line to file back taxes Los bienes de inversión también incluyen la participación en una actividad relacionada con su ocupación o negocio en la que usted no participó materialmente (a excepción de una actividad pasiva). I need to find a place on line to file back taxes Socios, accionistas y beneficiarios. I need to find a place on line to file back taxes   Para determinar sus intereses de inversión, sume su participación en los intereses de inversión de una sociedad colectiva, sociedad anónima de tipo S, caudal hereditario o fideicomiso más sus demás intereses de inversión. I need to find a place on line to file back taxes Asignación de Gastos de Intereses Si saca un préstamo para fines comerciales o personales además de fines de inversión, tiene que asignar la deuda entre estos fines. I need to find a place on line to file back taxes Sólo el gasto de intereses de la parte de la deuda que se usa para fines de inversión se considera intereses de inversión. I need to find a place on line to file back taxes La asignación no se ve afectada por el uso de bienes que garantizan la deuda. I need to find a place on line to file back taxes Límite sobre la Deducción Por regla general, la deducción por gastos de intereses de inversión se limita a la cantidad del ingreso neto de inversiones. I need to find a place on line to file back taxes Puede trasladar al año tributario siguiente la cantidad de intereses de inversión que no pudo deducir debido a este límite. I need to find a place on line to file back taxes Los intereses trasladados se consideran intereses de inversión pagados o acumulados en ese año siguiente. I need to find a place on line to file back taxes Puede trasladar al año tributario siguiente intereses de inversión denegados aun si son mayores que su ingreso tributable en el año en que los intereses se pagaron o se acumularon. I need to find a place on line to file back taxes Ingresos Netos de Inversiones Determine la cantidad de sus ingresos netos de inversiones restando sus gastos de inversión (a excepción de los gastos de intereses) de sus ingresos de inversiones. I need to find a place on line to file back taxes Ingresos procedentes de inversiones. I need to find a place on line to file back taxes    Por regla general, esto incluye su ingreso bruto proveniente de bienes que se tengan con fines de inversión (tales como intereses, dividendos, anualidades y regalías). I need to find a place on line to file back taxes El ingreso de inversiones no incluye dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). I need to find a place on line to file back taxes Tampoco incluye dividendos calificados o ganancias de capital netas a no ser que usted escoja incluirlos. I need to find a place on line to file back taxes Si escoge incluir dividendos calificados. I need to find a place on line to file back taxes   Los ingresos de inversiones normalmente no incluyen dividendos calificados, explicados en el capítulo 8. I need to find a place on line to file back taxes No obstante, puede escoger incluir la totalidad o parte de sus dividendos calificados en los ingresos de inversiones. I need to find a place on line to file back taxes   Esta opción se hace llenando la línea 4g del Formulario 4952, en inglés, según las instrucciones del mismo. I need to find a place on line to file back taxes   Si escoge incluir alguna cantidad de sus dividendos calificados en los ingresos de inversiones, tendrá que restar esa misma cantidad de los dividendos calificados con derecho a las tasas tributarias más bajas aplicadas a ganancias de capital. I need to find a place on line to file back taxes Si escoge incluir ganancias netas de capital. I need to find a place on line to file back taxes   Por regla general, los ingresos de inversiones no incluyen ganancias netas de capital provenientes de la enajenación de bienes de inversión (incluidas distribuciones de ganancias de capital provenientes de fondos mutuos). I need to find a place on line to file back taxes No obstante, puede escoger incluir la totalidad o parte de sus ganancias netas de capital en los ingresos de inversiones. I need to find a place on line to file back taxes    Esta opción se hace llenando la línea 4g del Formulario 4952, en inglés, según las instrucciones del mismo. I need to find a place on line to file back taxes   Si escoge incluir alguna cantidad de sus ganancias netas de capital en los ingresos de inversiones, tiene que restar esa misma cantidad de las ganancias netas de capital con derecho a las tasas tributarias más bajas aplicadas a ganancias de capital. I need to find a place on line to file back taxes    Antes de escoger entre las dos opciones, tenga en cuenta el efecto general sobre su obligación tributaria. I need to find a place on line to file back taxes Compare el impuesto que pagaría si tomara una o ambas opciones con el impuesto si no tomara ninguna de las dos. I need to find a place on line to file back taxes Ingresos de inversiones de un hijo declarados por los padres. I need to find a place on line to file back taxes    Los ingresos de inversiones incluyen la parte del ingreso de intereses y dividendos de su hijo que escoge declarar en su declaración. I need to find a place on line to file back taxes Si el hijo no tiene dividendos calificados, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska) o distribuciones de ganancias de capital, esta cantidad corresponde a la línea 6 del Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés. I need to find a place on line to file back taxes Dividendos calificados del hijo. I need to find a place on line to file back taxes   Si parte de la cantidad que usted declara corresponde a los dividendos calificados de su hijo, esa parte (la cual se declara en la línea 9b del Formulario 1040) generalmente no cuenta como ingreso de inversiones. I need to find a place on line to file back taxes Sin embargo, puede escoger incluir toda o parte de la misma en los ingresos de inversiones, como se explica en Si escoge incluir dividendos calificados , anteriormente. I need to find a place on line to file back taxes   Sus ingresos de inversiones también incluyen la cantidad de la línea 12 del Formulario 8814 (o, si corresponde, la cantidad reducida calculada bajo Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska) del hijo, tema presentado a continuación. I need to find a place on line to file back taxes Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska) del hijo. I need to find a place on line to file back taxes   Si parte de la cantidad que declara corresponde a los dividendos de su hijo del Alaska Permanent Fund, dicha parte no cuenta como ingresos de inversiones. I need to find a place on line to file back taxes Para calcular la cantidad de los ingresos de su hijo que usted puede considerar ingresos de inversiones suyos, empiece con la cantidad que aparece en la línea 6 del Formulario 8814. I need to find a place on line to file back taxes Multiplique dicha cantidad por un porcentaje que sea igual a los dividendos del Alaska Permanent Fund divididos por el total de la línea 4 del Formulario 8814. I need to find a place on line to file back taxes Reste el resultado de la cantidad de la línea 12 del Formulario 8814. I need to find a place on line to file back taxes Distribuciones de las ganancias de capital del hijo. I need to find a place on line to file back taxes    Si parte de la cantidad que usted declara corresponde a distribuciones de las ganancias de capital de su hijo, dicha parte (la cual se declara en la línea 13 del Anexo D o la línea 13 del Formulario 1040) generalmente no cuenta como ingresos de inversiones. I need to find a place on line to file back taxes Sin embargo, puede escoger incluir la totalidad o parte de la misma en los ingresos de inversiones, como se explica en Si escoge incluir ganancias netas de capital , anteriormente. I need to find a place on line to file back taxes   Sus ingresos de inversiones también incluyen la cantidad de la línea 12 del Formulario 8814 (o, si corresponde, la cantidad reducida calculada bajo Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska) del hijo , anteriormente). I need to find a place on line to file back taxes Gastos de inversión. I need to find a place on line to file back taxes   Los gastos de inversión incluyen las deducciones permitidas (a excepción de los gastos de intereses) relacionados directamente con la generación de ingresos de inversión. I need to find a place on line to file back taxes Los gastos de inversión que se incluyan como deducción detallada miscelánea en el Anexo A (Formulario 1040) son deducciones permisibles después de haberse aplicado el límite del 2% que corresponde a las deducciones detalladas misceláneas. I need to find a place on line to file back taxes Utilice la cantidad que sea menor entre: Los gastos de inversión incluidos en la línea 23 del Anexo A (Formulario 1040) o La cantidad de la línea 27 del Anexo A. I need to find a place on line to file back taxes Pérdidas de actividades pasivas. I need to find a place on line to file back taxes   Los ingresos o gastos que usted utilizó al calcular su ingreso o pérdida de una actividad pasiva no se incluyen al determinar sus ingresos o gastos de inversión (incluidos gastos de intereses de inversión). I need to find a place on line to file back taxes Vea la Publicación 925, Passive Activity and At-Risk Rules (Actividad pasiva y reglas sobre el monto a riesgo), en inglés, para información acerca de las actividades pasivas. I need to find a place on line to file back taxes Formulario 4952 Use el Formulario 4952, Investment Interest Expense Deduction (Deducción por gastos de intereses de inversión), en inglés, para calcular su deducción por intereses de inversión. I need to find a place on line to file back taxes Excepción al uso del Formulario 4952. I need to find a place on line to file back taxes   No tiene que llenar el Formulario 4952 ni adjuntarlo a su declaración si reúne todos los requisitos siguientes: Sus gastos de intereses de inversión no son mayores que sus ingresos de inversión provenientes de intereses y dividendos ordinarios menos los dividendos calificados. I need to find a place on line to file back taxes No tiene ningún otro gasto de inversión deducible. I need to find a place on line to file back taxes No ha traspasado ningún gasto de intereses de inversión del año 2012. I need to find a place on line to file back taxes Si reúne todas estas condiciones, puede deducir todos sus intereses de inversión. I need to find a place on line to file back taxes Información Adicional Para más información sobre los intereses de inversión, vea Interest Expenses (Gastos de intereses), en el capítulo 3 de la Publicación 550, en inglés. I need to find a place on line to file back taxes Cantidades que No Puede Deducir Algunos pagos de intereses no son deducibles. I need to find a place on line to file back taxes Ciertos gastos semejantes a los intereses tampoco son deducibles. I need to find a place on line to file back taxes Los gastos no deducibles incluyen los siguientes: Intereses personales (explicados más adelante). I need to find a place on line to file back taxes Cargos por servicios (no obstante, vea Otros Gastos (Línea 23) en el capítulo 28). I need to find a place on line to file back taxes Cargos anuales por tarjetas de crédito. I need to find a place on line to file back taxes Cargos de préstamos. I need to find a place on line to file back taxes Cargos por investigación de crédito. I need to find a place on line to file back taxes Intereses para comprar o tener valores exentos de impuestos. I need to find a place on line to file back taxes Multas y sanciones. I need to find a place on line to file back taxes   No puede deducir multas y sanciones pagadas a un gobierno por violaciones de la ley, independientemente de su naturaleza. I need to find a place on line to file back taxes Intereses Personales Los intereses personales no son deducibles. I need to find a place on line to file back taxes Los intereses personales son aquellos intereses que no son intereses hipotecarios de vivienda, intereses de inversión, intereses comerciales u otros intereses deducibles. I need to find a place on line to file back taxes Incluyen lo siguiente: Intereses sobre préstamos de automóvil (a menos que usted use el automóvil para negocios). I need to find a place on line to file back taxes Intereses sobre el impuesto federal, estatal o local sobre el ingreso. I need to find a place on line to file back taxes Cargos por financiamiento de tarjetas de crédito, contratos de venta al por menor a plazos y cuentas de crédito rotativas en los que se ha incurrido por gastos personales. I need to find a place on line to file back taxes Multas por pagos atrasados por una empresa de servicios públicos. I need to find a place on line to file back taxes Quizás pueda deducir los intereses que pague sobre un préstamo de estudios calificado. I need to find a place on line to file back taxes Para más detalles, vea la Publicación 970, Tax Benefits for Education (Beneficios tributarios por estudios), en inglés. I need to find a place on line to file back taxes Asignación de Intereses Si usa los fondos de un préstamo para más de un propósito (por ejemplo, personal y comercial), tiene que asignar los intereses sobre el préstamo para cada uso. I need to find a place on line to file back taxes Sin embargo, no tiene que asignar intereses hipotecarios de vivienda si son totalmente deducibles, independientemente de cómo se usen los fondos. I need to find a place on line to file back taxes Los intereses sobre un préstamo (a excepción de intereses hipotecarios de vivienda totalmente deducibles) se asignan igual que se asigna el préstamo mismo. I need to find a place on line to file back taxes Esto se hace averiguando cómo se asignaron a usos específicos los desembolsos de los fondos procedentes de la deuda. I need to find a place on line to file back taxes Para más información sobre cómo hacer esto, vea el capítulo 4 de la Publicación 535, en inglés. I need to find a place on line to file back taxes Cómo Hacer la Declaración Tiene que presentar el Formulario 1040 para deducir los gastos de intereses hipotecarios de vivienda en su declaración de impuestos. I need to find a place on line to file back taxes El lugar donde se deducen los gastos de intereses suele depender de cómo se usen los fondos procedentes del préstamo. I need to find a place on line to file back taxes Vea la Tabla 23-1 para un resumen de dónde deducir sus gastos de intereses. I need to find a place on line to file back taxes Tabla 23-1. I need to find a place on line to file back taxes Dónde Deducir los Gastos de Intereses SI usted tiene. I need to find a place on line to file back taxes . I need to find a place on line to file back taxes . I need to find a place on line to file back taxes ENTONCES dedúzcalo en la. I need to find a place on line to file back taxes . I need to find a place on line to file back taxes . I need to find a place on line to file back taxes Y para más información pase a la(s). I need to find a place on line to file back taxes . I need to find a place on line to file back taxes . I need to find a place on line to file back taxes intereses deducibles sobre un préstamo de estudios línea 33 del Formulario 1040 o la línea 18 del Formulario 1040A Publicación 970, en inglés. I need to find a place on line to file back taxes intereses deducibles sobre una hipoteca de vivienda y puntos declarados en el Formulario 1098 línea 10 del Anexo A (Formulario 1040) Publicación 936, en inglés. I need to find a place on line to file back taxes intereses deducibles sobre una hipoteca de vivienda no declarados en el Formulario 1098 línea 11 del Anexo A (Formulario 1040) Publicación 936, en inglés. I need to find a place on line to file back taxes puntos deducibles no declarados en el Formulario 1098 línea 12 del Anexo A (Formulario 1040) Publicación 936, en inglés. I need to find a place on line to file back taxes primas de un seguro hipotecario deducibles línea 13 del Anexo A (Formulario 1040) Publicación 936, en inglés. I need to find a place on line to file back taxes intereses de inversión deducibles (a excepción de intereses en los que se haya incurrido para generar alquileres o regalías) línea 14 del Anexo A (Formulario 1040) Publicación 550, en inglés. I need to find a place on line to file back taxes intereses comerciales deducibles (no agrícolas) Anexo C o C-EZ (Formulario 1040) Publicación 535, en inglés. I need to find a place on line to file back taxes intereses deducibles de negocio agrícola Anexo F (Formulario 1040) Publicaciones 225 y 535, en inglés. I need to find a place on line to file back taxes intereses deducibles en los que se haya incurrido para generar alquileres o regalías Anexo E (Formulario 1040) Publicaciones 527 y 535, en inglés. I need to find a place on line to file back taxes intereses personales no deducibles. I need to find a place on line to file back taxes Intereses y puntos de una hipoteca de vivienda. I need to find a place on line to file back taxes   Deduzca los intereses y puntos de una hipoteca de vivienda que le sean declarados a usted en el Formulario 1098, anotándolos en la línea 10 del Anexo A (Formulario 1040). I need to find a place on line to file back taxes Si usted le pagó a la institución financiera más intereses deducibles que la cantidad que aparece en el Formulario 1098, anote la cantidad deducible que sea mayor en la línea 10. I need to find a place on line to file back taxes Adjunte un documento escrito explicando la diferencia y escriba “See attached” (Vea el documento adjunto) en letra de molde al lado de la línea 10. I need to find a place on line to file back taxes    En el caso de los intereses hipotecarios de vivienda que no se le declararon a usted en el Formulario 1098, dedúzcalos en la línea 11 del Anexo A (Formulario 1040). I need to find a place on line to file back taxes Si le pagó intereses hipotecarios de vivienda a la persona a la cual le compró su vivienda, anote el nombre, dirección y número de identificación del contribuyente (TIN, por sus siglas en inglés) de dicha persona en la línea de puntos al lado de la línea 11. I need to find a place on line to file back taxes El vendedor tiene que darle a usted este número y usted tiene que darle al vendedor su número de identificación del contribuyente. I need to find a place on line to file back taxes Para este fin, puede utilizar el Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente (o el Formulario W-9, en inglés). I need to find a place on line to file back taxes La falta de cumplimiento de alguno de estos requisitos podría resultar en una multa de $50 por cada incumplimiento. I need to find a place on line to file back taxes El TIN puede ser un número de Seguro Social, un número de identificación de contribuyente individual (emitido por el IRS) o un número de identificación del empleador. I need to find a place on line to file back taxes Vea Número de Seguro Social , en el capítulo 1, para más información sobre los TIN. I need to find a place on line to file back taxes    Si puede declarar una deducción por puntos que no le fueron comunicados en el Formulario 1098, deduzca esos puntos en la línea 12 del Anexo A (Formulario 1040). I need to find a place on line to file back taxes    Deduzca primas de seguro hipotecario en la línea 13 del Anexo A (Formulario 1040). I need to find a place on line to file back taxes Más de un prestatario. I need to find a place on line to file back taxes   Si usted y por lo menos otra persona (que no sea su cónyuge, si presenta una declaración conjunta) eran responsables de pagar, y pagaron, los intereses de una hipoteca para su vivienda, y la otra persona recibió un Formulario 1098 mostrando los intereses pagados durante el año, adjunte un documento escrito a su declaración de impuestos explicándolo. I need to find a place on line to file back taxes Anote la cantidad de los intereses que cada uno pagó y dé el nombre y la dirección de la persona que recibió el formulario. I need to find a place on line to file back taxes Deduzca su parte de los intereses en la línea 11 del Anexo A (Formulario 1040) y escriba “ See attached ” (Vea el documento adjunto) en letra de molde al lado de esta línea. I need to find a place on line to file back taxes Además, deduzca su parte de toda prima de seguro hipotecario en la línea 13 del Anexo A (Formulario 1040). I need to find a place on line to file back taxes   Del mismo modo, si es el pagador oficial de una hipoteca sobre la cual hay otros prestatarios con derecho a una deducción por los intereses que aparecen en el Formulario 1098 que recibió, deduzca únicamente su parte de los intereses en la línea 10 del Anexo A (Formulario 1040). I need to find a place on line to file back taxes Usted debe comunicarles a los demás prestatarios qué participación en los intereses tiene cada uno. I need to find a place on line to file back taxes Fondos procedentes de una hipoteca utilizados para negocios o inversiones. I need to find a place on line to file back taxes    Si su deducción por intereses hipotecarios de vivienda es limitada pero la totalidad o una parte de los fondos procedentes de la hipoteca se utilizaron para fines comerciales, de inversión o para otras actividades deducibles, vea la Tabla 23-1 . I need to find a place on line to file back taxes La misma indica dónde deducir las partes de los intereses en exceso que correspondan a esas actividades. I need to find a place on line to file back taxes Intereses de inversión. I need to find a place on line to file back taxes    Deduzca los intereses de inversión, sujetos a ciertos límites explicados en la Publicación 550, en inglés, anotándolos en la línea 14 del Anexo A (Formulario 1040). I need to find a place on line to file back taxes Amortización de primas sobre bonos. I need to find a place on line to file back taxes   Hay varias maneras de tratar las primas que se pagan para comprar bonos tributables. I need to find a place on line to file back taxes Vea Bond Premium Amortization (Amortización de Primas sobre Bonos) en la Publicación 550, en inglés. I need to find a place on line to file back taxes Intereses por regalías o de alquiler que generen ingresos. I need to find a place on line to file back taxes   Deduzca en la Parte I del Anexo E (Formulario 1040) los intereses sobre un préstamo para bienes de alquiler que generen ingresos o bienes que generen regalías y que no se usen en un negocio. I need to find a place on line to file back taxes Ejemplo. I need to find a place on line to file back taxes Usted alquila una parte de su vivienda y saca un préstamo para hacer reparaciones. I need to find a place on line to file back taxes Puede deducir sólo el pago de intereses de la parte alquilada anotándolo en la Parte I del Anexo E (Formulario 1040). I need to find a place on line to file back taxes Deduzca el resto del pago de intereses en el Anexo A (Formulario 1040) si son intereses hipotecarios de vivienda deducibles. I need to find a place on line to file back taxes Prev  Up  Next   Home   More Online Publications