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State Tax Free File

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

English

Si usted opera un camión u otro vehículo bajo la categoría de vehículo pesado en las carreteras públicas, tiene que presentar el Formulario 2290(SP), Declaración del Impuesto sobre el uso de Vehículos Pesados en las Carreteras, (Heavy Highway Vehicle use Tax Return) y pagar el impuesto sobre artículos de uso y consumo.

Información para los contribuyentes que no presentaron y pagaron el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras para el periodo del 1 de julio del 2011 al 30 de junio del 2012

El IRS envío cartas a contribuyentes que entendemos puedan tener la responsabilidad de presentar y pagar el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras (Formulario 2290(SP) para el periodo del 1 de julio del 2011 al 30 de junio del 2012, pero que aún no lo han hecho. Si usted recibe tal carta, por favor responda según descrito en la misma.

La fecha de vencimiento para presentar el Formulario 2290(SP) y para pagar el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras, para el periodo del 1 de julio del 2011 al 30 de junio del 2012, fue extendido al 30 de noviembre del 2011 debido a la extensión tardía de dicho impuesto. Ya que el IRS no pudo proveer el Anexo 1 sellado hasta el 1 de noviembre del 2011, los estados fueron instruidos a aceptar de los contribuyentes el Anexo 1 sellado por el IRS con fecha para el periodo tributario del 1 de julio del 2010 al 30 de junio del 2011. Algunos contribuyentes pueden haber evitado el presentar y pagar su Impuesto sobre el Uso de Vehículos Pesados en las Carreteras para el periodo del 1 de julio del 2011 al 30 de junio del 2012.

Para más información, visite la página web Impuesto sobre el uso de las carreteras; Presentación y Pago para el Periodo Tributario Comenzando el 1 de julio del 2011 (Highway Use Tax; Filing and Payment for Taxable Period Beginning July 1, 2011), en inglés, en IRS.gov.

Nosotros animamos a todos los contribuyentes responsables por el Impuesto sobre el Uso de Vehículos Pesados en las Carreteras a que utilicen presentar el formulario electrónicamente mediante e-file, incluyendo a aquellos contribuyentes que necesiten presentar para el año en curso o cualquiera de los tres años previos.

Presentar y pagar el impuesto sobre el uso de vehículos pesados en carretera

Formulario 2290 (SP) e-file para la presentación electrónica

Usted deberá tener un Número de Identificación del Empleador, (EIN por sus siglas en inglés) a fin de presentar el Formulario 2290.  Solicite su EIN en línea (en inglés).

La presentación electrónica se requiere para todo contribuyente que reporta 25 o mas vehículos, y recomendamos la presentación electrónica del Formulario 2290 para todo contribuyente.  Utilice la presentación e-file y su Anexo 1 estará disponible por medio de su preparador e-file (en inglés) casi inmediatamente después de que aceptemos su Formulario 2290 presentado electrónicamente.  Y usted puede presentar por e-file su declaración desde su propia computadora, 24 horas del día, 7 días a la semana.

Al imprimir su Anexo 1, le recomendamos utilice una impresora de alta calidad la cual muestre la marca de agua a fin de evitar problemas con su Departamento de Motores y Vehículos.

Presentación en formularios de papel

A los contribuyentes que no se les requiere presentar por e-file pueden presentar el Formulario 2290 en papel. 

Maneras de pagar el impuesto sobre el uso de vehículos pesados

Existen tres maneras de pagar el impuesto, el cual deberá pagarse en su totalidad con su Formulario 2290:

  • Retiro electrónico de fondos (débito directo) si presenta electrónicamente.
  • EFTPS el sistema de pago electrónico del impuesto federal. EFTPS está disponible 24 horas al día, 7 días a la semana
  • Cheque o giro postal si utiliza el Formulario 2290-V, Cupón de pago, enviándolo al domicilio que aparece el las instrucciones del Formulario 2290.

Internal Revenue Service 
P.O. Box 804525 Cincinnati, 
OH 45280-4525

Ayuda con el Formulario 2290

Usted puede llamar por teléfono para solicitar ayuda de lunes – viernes, entre las 8:00 AM y las 6:00 PM, horario del este.

  • Desde los Estados Unidos, al 866-699-4096 (número libre de cargos)
  • Desde Canadá o México, al 859-669-5733 (este número no es libre de cargos)

Formularios e Información

Preguntas frecuentes

Cómo Evitar Problemas

Avoiding Problems (evitando problemas), en inglés.  Esta sección provee información sobre el mantenimiento de registros, fraudes y estafas, y otra información valiosa para administrar su negocio.

Publicaciones sobre la industria de camiones

El artículo que está importando puede estar sujeto al 12 por ciento del impuesto sobre artículos de uso y consumo (utilice el Formulario 720, Quarterly Federal Excise Tax Return, (Declaración federal trimestral de impuestos sobre artículos de uso y consumo), en inglés.

Información general para los negocios

 Tax Information for All Small Businesses (Información tributaria para todos los pequeños negocios), en inglés

Esta sección provee información general para los pequeños negocios, la cual es muy útil para todas las industrias y profesiones. Incluye enlaces a productos para pequeños negocios, impuestos sobre nómina, presentación electrónica y  pagos, reducción de la carga tributaria del contribuyente, evitar transacciones tributarias abusivas y muchos otros temas.

Worker Classification (Independent Contractors vs. Employees) (Clasificación de trabajadores (contratistas independientes vs. empleados)), en inglés

¿Es usted, o ayuda usted, a contratistas independientes o empleados? Antes de que conozca cómo tratar los pagos por servicios, primero debe conocer la relación de negocios que existe entre usted y la persona que lleva a cabo los servicios.

 

Page Last Reviewed or Updated: 26-Mar-2014

The State Tax Free File

State tax free file Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. State tax free file Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . State tax free file Fiscal-year taxpayers. State tax free file   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. State tax free file These changes are described under Fiscal-Year Taxpayers at the end of this calendar. State tax free file First Quarter The first quarter of a calendar year is made up of January, February, and March. State tax free file Second Quarter The second quarter of a calendar year is made up of April, May, and June. State tax free file Third Quarter The third quarter of a calendar year is made up of July, August, and September. State tax free file Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. State tax free file Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. State tax free file Use the following general guidelines to make these changes. State tax free file The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. State tax free file Also see Saturday, Sunday, or legal holiday, earlier. State tax free file Individuals Form 1040. State tax free file    This form is due on the 15th day of the 4th month after the end of your tax year. State tax free file Form 4868 is used to request an extension of time to file Form 1040. State tax free file Estimated tax payments (Form 1040-ES). State tax free file   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. State tax free file Partnerships Form 1065. State tax free file   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. State tax free file Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. State tax free file Form 1065-B (electing large partnerships). State tax free file   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. State tax free file Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. State tax free file Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). State tax free file   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. State tax free file S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. State tax free file Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. State tax free file Estimated tax payments. State tax free file   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. State tax free file Form 2553. State tax free file   This form is used to choose S corporation treatment. State tax free file It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. State tax free file Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. State tax free file Principally, it covers the following federal taxes. State tax free file Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. State tax free file Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. State tax free file Federal unemployment (FUTA) tax you must pay as an employer. State tax free file The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. State tax free file Use this calendar with Publication 15 (Circular E), which gives the deposit rules. State tax free file Forms you may need. State tax free file   The following is a list and description of the primary employment tax forms you may need. State tax free file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. State tax free file This form is due the last day of the first calendar month after the calendar year ends. State tax free file Use it to report the FUTA tax on wages you paid. State tax free file Form 941, Employer's QUARTERLY Federal Tax Return. State tax free file This form is due the last day of the first calendar month after the calendar quarter ends. State tax free file Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. State tax free file Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. State tax free file This form is due the last day of the first calendar month after the calendar year ends. State tax free file Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. State tax free file Form 944, Employer's ANNUAL Federal Tax Return. State tax free file This form is due the last day of the first calendar month after the calendar year ends. State tax free file Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. State tax free file Form 945, Annual Return of Withheld Federal Income Tax. State tax free file This form is due the last day of the first calendar month after the calendar year ends. State tax free file Use it to report income tax withheld on all nonpayroll items. State tax free file Nonpayroll items include the following. State tax free file Backup withholding. State tax free file Withholding on pensions, annuities, IRAs, and gambling winnings. State tax free file Payments of Indian gaming profits to tribal members. State tax free file Fiscal-year taxpayers. State tax free file   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. State tax free file The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. State tax free file These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. State tax free file See July 31 , later. State tax free file Extended due dates. State tax free file   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. State tax free file If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. State tax free file However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. State tax free file First Quarter The first quarter of a calendar year is made up of January, February, and March. State tax free file Second Quarter The second quarter of a calendar year is made up of April, May, and June. State tax free file Third Quarter The third quarter of a calendar year is made up of July, August, and September. State tax free file Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. State tax free file Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. State tax free file Use this calendar with Publication 510. State tax free file Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. State tax free file References to Form 2290 also apply to Form 2290(SP). State tax free file Forms you may need. State tax free file   The following is a list and description of the excise tax forms you may need. State tax free file Form 11-C, Occupational Tax and Registration Return for Wagering. State tax free file Use this form to register any wagering activity and to pay an occupational tax on wagering. State tax free file File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. State tax free file You must file the form before you begin accepting wagers. State tax free file After that, file the form by July 1 of each year. State tax free file Also, see Form 730, later. State tax free file Form 720, Quarterly Federal Excise Tax Return. State tax free file File this form by the last day of the month following the calendar quarter. State tax free file Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. State tax free file Form 730, Monthly Tax Return for Wagers. State tax free file Use this form to pay an excise tax on wagers you accept. State tax free file File this form for each month by the last day of the following month. State tax free file Also, see Form 11-C, earlier. State tax free file Form 2290, Heavy Highway Vehicle Use Tax Return. State tax free file Use this form to pay the federal use tax on heavy highway vehicles registered in your name. State tax free file File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. State tax free file The tax period begins on July 1 and ends the following June 30. State tax free file You must pay the full year's tax on all vehicles you have in use during the month of July. State tax free file You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. State tax free file For more information, see the Instructions for Form 2290. State tax free file Fiscal-year taxpayers. State tax free file   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. State tax free file Adjustments for Saturday, Sunday, or legal holidays. State tax free file   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. State tax free file For excise taxes, there are two exceptions to this rule. State tax free file For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. State tax free file Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. State tax free file If the due date falls on a Sunday, the deposit is due on the following Monday. State tax free file For more information, see the Instructions for Form 720. State tax free file The Excise Tax Calendar has been adjusted for all of these provisions. State tax free file Regular method taxes. State tax free file   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. State tax free file First Quarter The first quarter of a calendar year is made up of January, February, and March. State tax free file Second Quarter The second quarter of a calendar year is made up of April, May, and June. State tax free file Third Quarter The third quarter of a calendar year is made up of July, August, and September. State tax free file Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. State tax free file How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. State tax free file Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. State tax free file Free help with your tax return. State tax free file   Free help in preparing your return is available nationwide from IRS-certified volunteers. State tax free file The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. State tax free file The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State tax free file Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax free file Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. State tax free file To find the nearest VITA or TCE site, visit IRS. State tax free file gov or call 1-800-906-9887. State tax free file   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax free file To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax free file aarp. State tax free file org/money/taxaide or call 1-888-227-7669. State tax free file   For more information on these programs, go to IRS. State tax free file gov and enter “VITA” in the search box. State tax free file Internet. State tax free file IRS. State tax free file gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. State tax free file Apply for an Employer Identification Number (EIN). State tax free file Go to IRS. State tax free file gov and enter Apply for an EIN in the search box. State tax free file Request an Electronic Filing PIN by going to IRS. State tax free file gov and entering Electronic Filing PIN in the search box. State tax free file Check the status of your 2013 refund with Where's My Refund? Go to IRS. State tax free file gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax free file If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax free file Checking the status of your amended return. State tax free file Go to IRS. State tax free file gov and enter Where's My Amended Return in the search box. State tax free file Download forms, instructions, and publications, including some accessible versions. State tax free file Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. State tax free file gov or IRS2Go. State tax free file Tax return and tax account transcripts are generally available for the current year and past three years. State tax free file Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax free file gov. State tax free file Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State tax free file Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax free file gov. State tax free file Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. State tax free file gov or IRS2Go. State tax free file Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. State tax free file An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. State tax free file Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. State tax free file If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. State tax free file Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax free file Locate the nearest volunteer help site with the VITA Locator Tool on IRS. State tax free file gov. State tax free file Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax free file The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax free file Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. State tax free file AARP offers the Tax-Aide counseling program as part of the TCE program. State tax free file Visit AARP's website to find the nearest Tax-Aide location. State tax free file Research your tax questions. State tax free file Search publications and instructions by topic or keyword. State tax free file Read the Internal Revenue Code, regulations, or other official guidance. State tax free file Read Internal Revenue Bulletins. State tax free file Sign up to receive local and national tax news by email. State tax free file Phone. State tax free file You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax free file Download the free IRS2Go mobile app from the iTunes app store or from Google Play. State tax free file Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State tax free file Call to locate the nearest volunteer help site, 1-800-906-9887. State tax free file Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax free file The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax free file Most VITA and TCE sites offer free electronic filing. State tax free file Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax free file Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax free file Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. State tax free file The automated Where's My Refund? information is available 24 hours a day, 7 days a week. State tax free file If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax free file Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State tax free file Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax free file Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. State tax free file Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax free file Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). State tax free file You should receive your order within 10 business days. State tax free file Call to order transcripts of your tax returns or tax account, 1-800-908-9946. State tax free file Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. State tax free file Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. State tax free file Call to ask tax questions, 1-800-829-1040. State tax free file Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax free file The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax free file These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. State tax free file gsa. State tax free file gov/fedrelay. State tax free file Walk-in. State tax free file You can find a selection of forms, publications and services — in-person, face-to-face. State tax free file Products. State tax free file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax free file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax free file Services. State tax free file You can walk in to your local TAC most business days for personal, face-to-face tax help. State tax free file An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State tax free file If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. State tax free file No appointment is necessary—just walk in. State tax free file Before visiting, check www. State tax free file irs. State tax free file gov/localcontacts for hours of operation and services provided. State tax free file Mail. State tax free file You can send your order for forms, instructions, and publications to the address below. State tax free file You should receive a response within 10 business days after your request is received. State tax free file  Internal Revenue Service 1201 N. State tax free file Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. State tax free file   The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax free file Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax free file What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. State tax free file We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State tax free file You face (or your business is facing) an immediate threat of adverse action. State tax free file You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax free file   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State tax free file Here's why we can help: TAS is an independent organization within the IRS. State tax free file Our advocates know how to work with the IRS. State tax free file Our services are free and tailored to meet your needs. State tax free file We have offices in every state, the District of Columbia, and Puerto Rico. State tax free file How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. State tax free file irs. State tax free file gov/advocate, or call us toll-free at 1-877-777-4778. State tax free file How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax free file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State tax free file irs. State tax free file gov/sams. State tax free file Low Income Taxpayer Clinics. State tax free file   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. State tax free file Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax free file Visit www. State tax free file TaxpayerAdvocate. State tax free file irs. State tax free file gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax free file gnewbus01 Prev  Up  Next   Home   More Online Publications