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Irs 2012 Tax Forms 1040

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Irs 2012 Tax Forms 1040

Irs 2012 tax forms 1040 1. Irs 2012 tax forms 1040   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Reseller statement. Irs 2012 tax forms 1040 Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Irs 2012 tax forms 1040 Deep-draft ocean-going vessels. Irs 2012 tax forms 1040 Passenger vessels. Irs 2012 tax forms 1040 Ocean-going barges. Irs 2012 tax forms 1040 State or local governments. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Gasoline, including aviation gasoline and gasoline blendstocks. Irs 2012 tax forms 1040 Diesel fuel, including dyed diesel fuel. Irs 2012 tax forms 1040 Diesel-water fuel emulsion. Irs 2012 tax forms 1040 Kerosene, including dyed kerosene and kerosene used in aviation. Irs 2012 tax forms 1040 Other Fuels (including alternative fuels). Irs 2012 tax forms 1040 Compressed natural gas (CNG). Irs 2012 tax forms 1040 Fuels used in commercial transportation on inland waterways. Irs 2012 tax forms 1040 Any liquid used in a fractional ownership program aircraft as fuel. Irs 2012 tax forms 1040 The following terms are used throughout the discussion of fuel taxes. Irs 2012 tax forms 1040 Other terms are defined in the discussion of the specific fuels to which they pertain. Irs 2012 tax forms 1040 Agri-biodiesel. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Approved terminal or refinery. Irs 2012 tax forms 1040   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Irs 2012 tax forms 1040 Biodiesel. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Blended taxable fuel. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Blender. Irs 2012 tax forms 1040   This is the person that produces blended taxable fuel. Irs 2012 tax forms 1040 Bulk transfer. Irs 2012 tax forms 1040   This is the transfer of taxable fuel by pipeline or vessel. Irs 2012 tax forms 1040 Bulk transfer/terminal system. Irs 2012 tax forms 1040   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Cellulosic biofuel. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Also see Second generation biofuel below. Irs 2012 tax forms 1040 Diesel-water fuel emulsion. Irs 2012 tax forms 1040   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Dry lease aircraft exchange. Irs 2012 tax forms 1040   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs 2012 tax forms 1040 Enterer. Irs 2012 tax forms 1040   This is the importer of record (under customs law) for the taxable fuel. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 If there is no importer of record, the owner at the time of entry into the United States is the enterer. Irs 2012 tax forms 1040 Entry. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 This does not apply to fuel brought into Puerto Rico (which is part of the U. Irs 2012 tax forms 1040 S. Irs 2012 tax forms 1040 customs territory), but does apply to fuel brought into the United States from Puerto Rico. Irs 2012 tax forms 1040 Fractional ownership aircraft program and fractional program aircraft. Irs 2012 tax forms 1040   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs 2012 tax forms 1040 Measurement of taxable fuel. Irs 2012 tax forms 1040   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Irs 2012 tax forms 1040 Other fuels. Irs 2012 tax forms 1040   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Irs 2012 tax forms 1040 Pipeline operator. Irs 2012 tax forms 1040   This is the person that operates a pipeline within the bulk transfer/terminal system. Irs 2012 tax forms 1040 Position holder. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 A terminal operator that owns taxable fuel in its terminal is a position holder. Irs 2012 tax forms 1040 Rack. Irs 2012 tax forms 1040   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Irs 2012 tax forms 1040 Refiner. Irs 2012 tax forms 1040   This is any person that owns, operates, or otherwise controls a refinery. Irs 2012 tax forms 1040 Refinery. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Irs 2012 tax forms 1040 For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Irs 2012 tax forms 1040 Registrant. Irs 2012 tax forms 1040   This is a taxable fuel registrant (see Registration Requirements, later). Irs 2012 tax forms 1040 Removal. Irs 2012 tax forms 1040   This is any physical transfer of taxable fuel. Irs 2012 tax forms 1040 It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Irs 2012 tax forms 1040 However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Irs 2012 tax forms 1040 Renewable diesel. Irs 2012 tax forms 1040   See Renewable Diesel Credits in chapter 2. Irs 2012 tax forms 1040 Sale. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Second generation biofuel. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 S. Irs 2012 tax forms 1040 C. Irs 2012 tax forms 1040 7545). Irs 2012 tax forms 1040 It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Irs 2012 tax forms 1040 It is not alcohol of less than 150 proof (disregard any added denaturants). Irs 2012 tax forms 1040 See Form 6478 for more information. Irs 2012 tax forms 1040 State. Irs 2012 tax forms 1040   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Irs 2012 tax forms 1040 An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Irs 2012 tax forms 1040 Taxable fuel. Irs 2012 tax forms 1040   This means gasoline, diesel fuel, and kerosene. Irs 2012 tax forms 1040 Terminal. Irs 2012 tax forms 1040   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Terminal operator. Irs 2012 tax forms 1040   This is any person that owns, operates, or otherwise controls a terminal. Irs 2012 tax forms 1040 Throughputter. Irs 2012 tax forms 1040   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). Irs 2012 tax forms 1040 Vessel operator. Irs 2012 tax forms 1040   This is the person that operates a vessel within the bulk transfer/terminal system. Irs 2012 tax forms 1040 However, vessel does not include a deep draft ocean-going vessel. Irs 2012 tax forms 1040 Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Irs 2012 tax forms 1040 A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Irs 2012 tax forms 1040 For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Irs 2012 tax forms 1040 The returns are due the last day of the month following the month in which the transaction occurs. Irs 2012 tax forms 1040 Generally, these returns can be filed on paper or electronically. Irs 2012 tax forms 1040 For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Irs 2012 tax forms 1040 Publication 3536 is only available on the IRS website. Irs 2012 tax forms 1040 Form 720-TO. Irs 2012 tax forms 1040   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Irs 2012 tax forms 1040 Each terminal operator must file a separate form for each approved terminal. Irs 2012 tax forms 1040 Form 720-CS. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Irs 2012 tax forms 1040 See Form 637 for other persons who must register and for more information about registration. Irs 2012 tax forms 1040 Persons that are required to be registered. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Persons that may register. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Irs 2012 tax forms 1040 However, they must be registered to file claims for certain sales and uses of fuel. Irs 2012 tax forms 1040 See Form 637 for more information. Irs 2012 tax forms 1040 Taxable fuel registrant. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Irs 2012 tax forms 1040 Additional information. Irs 2012 tax forms 1040   See the Form 637 instructions for the information you must submit when you apply for registration. Irs 2012 tax forms 1040 Failure to register. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Gasoline and Aviation Gasoline Gasoline. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Gasoline also includes gasoline blendstocks, discussed later. Irs 2012 tax forms 1040 Aviation gasoline. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Taxable Events The tax on gasoline is $. Irs 2012 tax forms 1040 184 per gallon. Irs 2012 tax forms 1040 The tax on aviation gasoline is $. Irs 2012 tax forms 1040 194 per gallon. Irs 2012 tax forms 1040 When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Irs 2012 tax forms 1040 141 per gallon. Irs 2012 tax forms 1040 See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Irs 2012 tax forms 1040 Tax is imposed on the removal, entry, or sale of gasoline. Irs 2012 tax forms 1040 Each of these events is discussed later. Irs 2012 tax forms 1040 Also, see the special rules that apply to gasoline blendstocks, later. Irs 2012 tax forms 1040 If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Irs 2012 tax forms 1040 See Refunds of Second Tax in chapter 2. Irs 2012 tax forms 1040 Removal from terminal. Irs 2012 tax forms 1040   All removals of gasoline at a terminal rack are taxable. Irs 2012 tax forms 1040 The position holder for that gasoline is liable for the tax. Irs 2012 tax forms 1040 Two-party exchanges. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The transaction is subject to a written contract. Irs 2012 tax forms 1040 Terminal operator's liability. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Irs 2012 tax forms 1040 The terminal operator is a registrant. Irs 2012 tax forms 1040 The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Irs 2012 tax forms 1040 The terminal operator has no reason to believe any information on the certificate is false. Irs 2012 tax forms 1040 Removal from refinery. Irs 2012 tax forms 1040   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 It is made at the refinery rack. Irs 2012 tax forms 1040 The refiner is liable for the tax. Irs 2012 tax forms 1040 Exception. Irs 2012 tax forms 1040   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Irs 2012 tax forms 1040 The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs 2012 tax forms 1040 The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs 2012 tax forms 1040 The removal from the refinery is by railcar. Irs 2012 tax forms 1040 The same person operates the refinery and the facility at which the gasoline is received. Irs 2012 tax forms 1040 Entry into the United States. Irs 2012 tax forms 1040   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Irs 2012 tax forms 1040 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs 2012 tax forms 1040 It is not made by bulk transfer. Irs 2012 tax forms 1040 The enterer is liable for the tax. Irs 2012 tax forms 1040 Importer of record's liability. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs 2012 tax forms 1040 The importer of record has an unexpired notification certificate (discussed later) from the enterer. Irs 2012 tax forms 1040 The importer of record has no reason to believe any information in the certificate is false. Irs 2012 tax forms 1040 Customs bond. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 The position holder is liable for the tax. Irs 2012 tax forms 1040 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs 2012 tax forms 1040 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs 2012 tax forms 1040 Bulk transfers not received at approved terminal or refinery. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 No tax was previously imposed (as discussed earlier) on any of the following events. Irs 2012 tax forms 1040 The removal from the refinery. Irs 2012 tax forms 1040 The entry into the United States. Irs 2012 tax forms 1040 The removal from a terminal by an unregistered position holder. Irs 2012 tax forms 1040 Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Irs 2012 tax forms 1040   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Irs 2012 tax forms 1040 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs 2012 tax forms 1040 The owner is a registrant. Irs 2012 tax forms 1040 The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Irs 2012 tax forms 1040 The owner has no reason to believe any information on the certificate is false. Irs 2012 tax forms 1040 The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Irs 2012 tax forms 1040 The operator is jointly and severally liable if the owner does not meet these conditions. Irs 2012 tax forms 1040 Sales to unregistered person. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   The seller is liable for the tax. Irs 2012 tax forms 1040 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs 2012 tax forms 1040   The seller is a registrant. Irs 2012 tax forms 1040 The seller has an unexpired notification certificate (discussed later) from the buyer. Irs 2012 tax forms 1040 The seller has no reason to believe any information on the certificate is false. Irs 2012 tax forms 1040 The buyer of the gasoline is liable for the tax if the seller meets these conditions. Irs 2012 tax forms 1040 The buyer is jointly and severally liable if the seller does not meet these conditions. Irs 2012 tax forms 1040 Exception. Irs 2012 tax forms 1040   The tax does not apply to a sale if all of the following apply. Irs 2012 tax forms 1040 The buyer's principal place of business is not in the United States. Irs 2012 tax forms 1040 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs 2012 tax forms 1040 The seller is a registrant and the exporter of record. Irs 2012 tax forms 1040 The fuel was exported. Irs 2012 tax forms 1040 Removal or sale of blended gasoline. Irs 2012 tax forms 1040   The removal or sale of blended gasoline by the blender is taxable. Irs 2012 tax forms 1040 See Blended taxable fuel under Definitions, earlier. Irs 2012 tax forms 1040   The blender is liable for the tax. Irs 2012 tax forms 1040 The tax is figured on the number of gallons not previously subject to the tax on gasoline. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 See Form 720 to report this tax. Irs 2012 tax forms 1040 You also must be registered with the IRS as a blender. Irs 2012 tax forms 1040 See Form 637. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Notification certificate. Irs 2012 tax forms 1040   The notification certificate is used to notify a person of the registration status of the registrant. Irs 2012 tax forms 1040 A copy of the registrant's letter of registration cannot be used as a notification certificate. Irs 2012 tax forms 1040 A model notification certificate is shown in the Appendix as Model Certificate C. Irs 2012 tax forms 1040 A notification certificate must contain all information necessary to complete the model. Irs 2012 tax forms 1040   The certificate may be included as part of any business records normally used for a sale. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The registrant must provide a new certificate if any information on a certificate has changed. Irs 2012 tax forms 1040 Additional persons liable. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Gasoline Blendstocks Gasoline blendstocks may be subject to $. Irs 2012 tax forms 1040 001 per gallon LUST tax as discussed below. Irs 2012 tax forms 1040 Gasoline includes gasoline blendstocks. Irs 2012 tax forms 1040 The previous discussions apply to these blendstocks. Irs 2012 tax forms 1040 However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Irs 2012 tax forms 1040 001 per gallon or are not subject to the excise tax. Irs 2012 tax forms 1040 Blendstocks. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Irs 2012 tax forms 1040 Not used to produce finished gasoline. Irs 2012 tax forms 1040   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Irs 2012 tax forms 1040 Removals and entries not connected to sale. Irs 2012 tax forms 1040   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Irs 2012 tax forms 1040 Removals and entries connected to sale. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 The person has an unexpired certificate (discussed later) from the buyer. Irs 2012 tax forms 1040 The person has no reason to believe any information in the certificate is false. Irs 2012 tax forms 1040 Sales after removal or entry. Irs 2012 tax forms 1040   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Irs 2012 tax forms 1040 The seller is liable for the tax. Irs 2012 tax forms 1040 However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Irs 2012 tax forms 1040 The seller has an unexpired certificate (discussed next) from the buyer. Irs 2012 tax forms 1040 The seller has no reason to believe any information in the certificate is false. Irs 2012 tax forms 1040 Certificate of buyer. Irs 2012 tax forms 1040   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Irs 2012 tax forms 1040 The certificate may be included as part of any business records normally used for a sale. Irs 2012 tax forms 1040 A model certificate is shown in the Appendix as Model Certificate D. Irs 2012 tax forms 1040 The certificate must contain all information necessary to complete the model. Irs 2012 tax forms 1040   A certificate expires on the earliest of the following dates. Irs 2012 tax forms 1040 The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs 2012 tax forms 1040 The date a new certificate is provided to the seller. Irs 2012 tax forms 1040 The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Irs 2012 tax forms 1040 The buyer must provide a new certificate if any information on a certificate has changed. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Received at approved terminal or refinery. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 The person is a registrant. Irs 2012 tax forms 1040 The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Irs 2012 tax forms 1040 The person has no reason to believe any information on the certificate is false. Irs 2012 tax forms 1040 Bulk transfers to registered industrial user. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Credits or Refunds. Irs 2012 tax forms 1040   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Irs 2012 tax forms 1040 For more information, see chapter 2. Irs 2012 tax forms 1040 Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Irs 2012 tax forms 1040 5 and No. Irs 2012 tax forms 1040 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Irs 2012 tax forms 1040 An excluded liquid is either of the following. Irs 2012 tax forms 1040 A liquid that contains less than 4% normal paraffins. Irs 2012 tax forms 1040 A liquid with all the following properties. Irs 2012 tax forms 1040 Distillation range of 125 degrees Fahrenheit or less. Irs 2012 tax forms 1040 Sulfur content of 10 ppm or less. Irs 2012 tax forms 1040 Minimum color of +27 Saybolt. Irs 2012 tax forms 1040 Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Irs 2012 tax forms 1040 Kerosene. Irs 2012 tax forms 1040   This means any of the following liquids. Irs 2012 tax forms 1040 One of the two grades of kerosene (No. Irs 2012 tax forms 1040 1-K and No. Irs 2012 tax forms 1040 2-K) covered by ASTM specification D3699. Irs 2012 tax forms 1040 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). Irs 2012 tax forms 1040 See Kerosene for Use in Aviation, later. Irs 2012 tax forms 1040   However, kerosene does not include excluded liquid, discussed earlier. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Diesel-powered highway vehicle. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Irs 2012 tax forms 1040 For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Irs 2012 tax forms 1040 2) in chapter 2. Irs 2012 tax forms 1040 Diesel-powered train. Irs 2012 tax forms 1040   This is any diesel-powered equipment or machinery that rides on rails. Irs 2012 tax forms 1040 The term includes a locomotive, work train, switching engine, and track maintenance machine. Irs 2012 tax forms 1040 Taxable Events The tax on diesel fuel and kerosene is $. Irs 2012 tax forms 1040 244 per gallon. Irs 2012 tax forms 1040 It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Irs 2012 tax forms 1040 Each of these events is discussed later. Irs 2012 tax forms 1040 Only the $. Irs 2012 tax forms 1040 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 See Refunds of Second Tax in chapter 2. Irs 2012 tax forms 1040 Use in certain intercity and local buses. Irs 2012 tax forms 1040   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Irs 2012 tax forms 1040 A claim for $. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Irs 2012 tax forms 1040 The bus must be engaged in one of the following activities. Irs 2012 tax forms 1040 Scheduled transportation along regular routes regardless of the size of the bus. Irs 2012 tax forms 1040 Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Removal from terminal. Irs 2012 tax forms 1040   All removals of diesel fuel and kerosene at a terminal rack are taxable. Irs 2012 tax forms 1040 The position holder for that fuel is liable for the tax. Irs 2012 tax forms 1040 Two-party exchanges. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The transaction is subject to a written contract. Irs 2012 tax forms 1040 Terminal operator's liability. Irs 2012 tax forms 1040   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). Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The terminal operator is a registrant. Irs 2012 tax forms 1040 The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Irs 2012 tax forms 1040 The terminal operator has no reason to believe any information on the certificate is false. Irs 2012 tax forms 1040 Removal from refinery. Irs 2012 tax forms 1040   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 It is made at the refinery rack. Irs 2012 tax forms 1040 The refiner is liable for the tax. Irs 2012 tax forms 1040 Exception. Irs 2012 tax forms 1040   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Irs 2012 tax forms 1040 The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs 2012 tax forms 1040 The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Entry into the United States. Irs 2012 tax forms 1040   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Irs 2012 tax forms 1040 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs 2012 tax forms 1040 It is not made by bulk transfer. Irs 2012 tax forms 1040 The enterer is liable for the tax. Irs 2012 tax forms 1040 Importer of record's liability. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs 2012 tax forms 1040 The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Irs 2012 tax forms 1040 The importer of record has no reason to believe any information in the certificate is false. Irs 2012 tax forms 1040 Customs bond. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 The position holder is liable for the tax. Irs 2012 tax forms 1040 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs 2012 tax forms 1040 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs 2012 tax forms 1040 Bulk transfers not received at approved terminal or refinery. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 No tax was previously imposed (as discussed earlier) on any of the following events. Irs 2012 tax forms 1040 The removal from the refinery. Irs 2012 tax forms 1040 The entry into the United States. Irs 2012 tax forms 1040 The removal from a terminal by an unregistered position holder. Irs 2012 tax forms 1040 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). Irs 2012 tax forms 1040   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Irs 2012 tax forms 1040 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs 2012 tax forms 1040 The owner is a registrant. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The owner has no reason to believe any information on the certificate is false. Irs 2012 tax forms 1040 The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Irs 2012 tax forms 1040 The operator is jointly and severally liable if the owner does not meet these conditions. Irs 2012 tax forms 1040 Sales to unregistered person. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   The seller is liable for the tax. Irs 2012 tax forms 1040 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs 2012 tax forms 1040 The seller is a registrant. Irs 2012 tax forms 1040 The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Irs 2012 tax forms 1040 The seller has no reason to believe any information on the certificate is false. Irs 2012 tax forms 1040 The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Irs 2012 tax forms 1040 The buyer is jointly and severally liable if the seller does not meet these conditions. Irs 2012 tax forms 1040 Exception. Irs 2012 tax forms 1040   The tax does not apply to a sale if all of the following apply. Irs 2012 tax forms 1040 The buyer's principal place of business is not in the United States. Irs 2012 tax forms 1040 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs 2012 tax forms 1040 The seller is a registrant and the exporter of record. Irs 2012 tax forms 1040 The fuel was exported. Irs 2012 tax forms 1040 Removal or sale of blended diesel fuel or kerosene. Irs 2012 tax forms 1040   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Irs 2012 tax forms 1040 Blended taxable fuel produced using biodiesel is subject to the tax. Irs 2012 tax forms 1040 See Blended taxable fuel under Definitions, earlier. Irs 2012 tax forms 1040   The blender is liable for the tax. Irs 2012 tax forms 1040 The tax is figured on the number of gallons not previously subject to the tax. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Generally, the biodiesel mixture must be diesel fuel (defined earlier). Irs 2012 tax forms 1040 See Form 720 to report this tax. Irs 2012 tax forms 1040 You also must be registered by the IRS as a blender. Irs 2012 tax forms 1040 See Form 637 for more information. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Additional persons liable. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Credits or Refunds. Irs 2012 tax forms 1040   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Irs 2012 tax forms 1040 For more information, see chapter 2. Irs 2012 tax forms 1040 Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Irs 2012 tax forms 1040 001 per gallon LUST tax as discussed below, unless the fuel is for export. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The person otherwise liable for tax (for example, the position holder) is a registrant. Irs 2012 tax forms 1040 In the case of a removal from a terminal, the terminal is an approved terminal. Irs 2012 tax forms 1040 The diesel fuel or kerosene satisfies the dyeing requirements (described next). Irs 2012 tax forms 1040 Dyeing requirements. Irs 2012 tax forms 1040   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Irs 2012 tax forms 1040 It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Is indelibly dyed by mechanical injection. Irs 2012 tax forms 1040 See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Irs 2012 tax forms 1040 Notice required. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   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). Irs 2012 tax forms 1040 That seller is subject to the penalty described next. Irs 2012 tax forms 1040 Penalty. Irs 2012 tax forms 1040   A penalty is imposed on a person if any of the following situations apply. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Irs 2012 tax forms 1040 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Irs 2012 tax forms 1040   This penalty is in addition to any tax imposed on the fuel. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Irs 2012 tax forms 1040 However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Exception to penalty. Irs 2012 tax forms 1040   The penalty under item (3) will not apply in any of the following situations. Irs 2012 tax forms 1040 Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The alteration or attempted alteration occurs in an exempt area of Alaska. Irs 2012 tax forms 1040 See Removal for sale or use in Alaska, later. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Alaska and Feedstocks Tax of $. Irs 2012 tax forms 1040 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). Irs 2012 tax forms 1040 Undyed kerosene used for feedstock purposes. Irs 2012 tax forms 1040 Removal for sale or use in Alaska. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 In the case of a removal from a terminal, the terminal is an approved terminal. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040   If all three of the requirements above are not met, then tax is imposed at $. Irs 2012 tax forms 1040 244 per gallon. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Irs 2012 tax forms 1040 Later sales. Irs 2012 tax forms 1040   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Irs 2012 tax forms 1040 The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Irs 2012 tax forms 1040 However, the sale is not taxable (other than the LUST tax at $. Irs 2012 tax forms 1040 001 per gallon) if all the following requirements are met. Irs 2012 tax forms 1040 The fuel is sold in Alaska for certain nontaxable uses. Irs 2012 tax forms 1040 The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Irs 2012 tax forms 1040 The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Irs 2012 tax forms 1040 Feedstock purposes. Irs 2012 tax forms 1040   The $. Irs 2012 tax forms 1040 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Irs 2012 tax forms 1040 The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Irs 2012 tax forms 1040 In the case of a removal from a terminal, the terminal is an approved terminal. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040   If all of the requirements above are not met, then tax is imposed at $. Irs 2012 tax forms 1040 244 per gallon. Irs 2012 tax forms 1040   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Irs 2012 tax forms 1040 For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Irs 2012 tax forms 1040 A feedstock user is a person that uses kerosene for a feedstock purpose. Irs 2012 tax forms 1040 A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Irs 2012 tax forms 1040 See Registration Requirements, earlier. Irs 2012 tax forms 1040 Later sales. Irs 2012 tax forms 1040   The excise tax ($. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The tax is imposed at the time of the later sale and that seller is liable for the tax. Irs 2012 tax forms 1040 Certificate. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 The certificate may be included as part of any business records normally used for a sale. Irs 2012 tax forms 1040 A model certificate is shown in the Appendix as Model Certificate G. Irs 2012 tax forms 1040 Your certificate must contain all information necessary to complete the model. Irs 2012 tax forms 1040   A certificate expires on the earliest of the following dates. Irs 2012 tax forms 1040 The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs 2012 tax forms 1040 The date the seller is provided a new certificate or notice that the current certificate is invalid. Irs 2012 tax forms 1040 The date the seller is notified the buyer's registration has been revoked or suspended. Irs 2012 tax forms 1040   The buyer must provide a new certificate if any information on a certificate has changed. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Irs 2012 tax forms 1040 Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Irs 2012 tax forms 1040 Any liquid other than gasoline, diesel fuel, or kerosene. Irs 2012 tax forms 1040 Generally, this back-up tax is imposed at a rate of $. Irs 2012 tax forms 1040 244 per gallon. Irs 2012 tax forms 1040 Liability for tax. Irs 2012 tax forms 1040   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Exemptions from the back-up tax. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 A reduced tax rate of $. Irs 2012 tax forms 1040 198 per gallon is imposed on a diesel-water fuel emulsion. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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 $. Irs 2012 tax forms 1040 244 per gallon. Irs 2012 tax forms 1040 Credits or refunds. Irs 2012 tax forms 1040   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Irs 2012 tax forms 1040 Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Irs 2012 tax forms 1040 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Irs 2012 tax forms 1040 For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Irs 2012 tax forms 1040 219. Irs 2012 tax forms 1040 The rate of $. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 The airport terminal does not need to be a secured airport terminal for this rate to apply. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Irs 2012 tax forms 1040 044 per gallon. Irs 2012 tax forms 1040 For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 See Terminal located within a secured area of an airport, later. Irs 2012 tax forms 1040 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs 2012 tax forms 1040 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 $. Irs 2012 tax forms 1040 001. Irs 2012 tax forms 1040 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 See Terminal located within a secured area of an airport, later. Irs 2012 tax forms 1040 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs 2012 tax forms 1040 The position holder is liable for the $. Irs 2012 tax forms 1040 001 per gallon tax. Irs 2012 tax forms 1040 For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Irs 2012 tax forms 1040 141 per gallon applies. Irs 2012 tax forms 1040 Certain refueler trucks, tankers, and tank wagons treated as terminals. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Such terminal is located within an area of an airport. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Information reporting will be required by terminal operators regarding this provision. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Terminal located within a secured area of an airport. Irs 2012 tax forms 1040   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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 $. Irs 2012 tax forms 1040 044 per gallon. Irs 2012 tax forms 1040 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). Irs 2012 tax forms 1040 For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Irs 2012 tax forms 1040 For the aircraft operator to be liable for the tax $. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Commercial aviation. Irs 2012 tax forms 1040   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Irs 2012 tax forms 1040 However, commercial aviation does not include any of the following uses. Irs 2012 tax forms 1040 Any use exclusively for the purpose of skydiving. Irs 2012 tax forms 1040 Certain air transportation by seaplane. Irs 2012 tax forms 1040 See Seaplanes under Transportation of Persons by Air in chapter 4. Irs 2012 tax forms 1040 Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Irs 2012 tax forms 1040 For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Irs 2012 tax forms 1040 Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Irs 2012 tax forms 1040 See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Irs 2012 tax forms 1040 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 $. Irs 2012 tax forms 1040 141 per gallon. Irs 2012 tax forms 1040 The fractional ownership program manager is liable for the tax. Irs 2012 tax forms 1040 The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Irs 2012 tax forms 1040 If the surtax is imposed, the following air transportation taxes do not apply. Irs 2012 tax forms 1040 Transportation of persons by air. Irs 2012 tax forms 1040 Transportation of property by air. Irs 2012 tax forms 1040 Use of international air travel facilities. Irs 2012 tax forms 1040 These taxes are described under Air Transportation Taxes, later. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Fractional program aircraft. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 S. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 In such situations, the flight is not commercial aviation. Irs 2012 tax forms 1040 Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Irs 2012 tax forms 1040 Fractional owner. Irs 2012 tax forms 1040   Any person owning any interest (including the entire interest) in a fractional program aircraft. Irs 2012 tax forms 1040 Dry lease aircraft exchange. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Special rule relating to deadhead service. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 More information. Irs 2012 tax forms 1040   See section 4043 for more information on the surtax. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Certificate. Irs 2012 tax forms 1040   The certificate may be included as part of any business records normally used for a sale. Irs 2012 tax forms 1040 See Model Certificate K in the Appendix. Irs 2012 tax forms 1040   A certificate expires on the earliest of the following dates. Irs 2012 tax forms 1040 The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs 2012 tax forms 1040 The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Irs 2012 tax forms 1040 The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Irs 2012 tax forms 1040   The buyer must provide a new certificate if any information on a certificate has changed. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Exempt use. Irs 2012 tax forms 1040   The rate on kerosene for use in aviation is $. Irs 2012 tax forms 1040 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Irs 2012 tax forms 1040 An exempt use includes kerosene for the exclusive use of a state or local government. Irs 2012 tax forms 1040 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs 2012 tax forms 1040 Flash title transaction. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Reseller statement. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 Credits or Refunds. Irs 2012 tax forms 1040   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). Irs 2012 tax forms 1040 A claim may be made by a registered ultimate vendor for certain sales. Irs 2012 tax forms 1040 For more information, see chapter 2. Irs 2012 tax forms 1040 Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Irs 2012 tax forms 1040 Other Fuels include alternative fuels. Irs 2012 tax forms 1040 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. Irs 2012 tax forms 1040 Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Irs 2012 tax forms 1040 Qualified methanol and ethanol fuels. Irs 2012 tax forms 1040   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Irs 2012 tax forms 1040 The tax rates are listed in the Instructions for Form 720. Irs 2012 tax forms 1040 Partially exempt methanol and ethanol fuels. Irs 2012 tax forms 1040   A reduced tax rate applies to these fuels. Irs 2012 tax forms 1040 Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Irs 2012 tax forms 1040 The tax rates are listed in the Instructions for Form 720. Irs 2012 tax forms 1040 Motor vehicles. Irs 2012 tax forms 1040   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. Irs 2012 tax forms 1040 They are propelled by a motor. Irs 2012 tax forms 1040 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 Irs 2012 Tax Forms 1040

Irs 2012 tax forms 1040 Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Irs 2012 tax forms 1040 Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Irs 2012 tax forms 1040 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Irs 2012 tax forms 1040 See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Irs 2012 tax forms 1040 For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Irs 2012 tax forms 1040 See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Irs 2012 tax forms 1040 The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Irs 2012 tax forms 1040 70 for 2011. Irs 2012 tax forms 1040 See Distribution of low-cost articles on page 8. Irs 2012 tax forms 1040 The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Irs 2012 tax forms 1040 See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Irs 2012 tax forms 1040 The IRS has created a page on IRS. Irs 2012 tax forms 1040 gov that includes information about Pub. Irs 2012 tax forms 1040 598 at www. Irs 2012 tax forms 1040 irs. Irs 2012 tax forms 1040 gov/pub598. Irs 2012 tax forms 1040 Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Irs 2012 tax forms 1040 Such income is exempt even if the activity is a trade or business. Irs 2012 tax forms 1040 However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Irs 2012 tax forms 1040 This publication covers the rules for the tax on unrelated business income of exempt organizations. Irs 2012 tax forms 1040 It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Irs 2012 tax forms 1040 All section references in this publication are to the Internal Revenue Code. Irs 2012 tax forms 1040 Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Irs 2012 tax forms 1040 Comments and suggestions. Irs 2012 tax forms 1040   We welcome your comments about this publication and your suggestions for future editions. Irs 2012 tax forms 1040   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs 2012 tax forms 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs 2012 tax forms 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 2012 tax forms 1040   You can email us at taxforms@irs. Irs 2012 tax forms 1040 gov. Irs 2012 tax forms 1040 Please put “publications Comment” on the subject line. Irs 2012 tax forms 1040 You can also send us comments from www. Irs 2012 tax forms 1040 irs. Irs 2012 tax forms 1040 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Irs 2012 tax forms 1040 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs 2012 tax forms 1040 Prev  Up  Next   Home   More Online Publications