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

The latest IRS radio Public Service Announcements (PSA) can be played during calendar year 2014. The files are :30 and :60 in English and Spanish MP3 format. The PSA files and text transcripts of each recording are downloadable.

 

2014 Radio PSAs

:30 :60 Format - English

Topics Text Script Seconds
Choosing a Preparer Text :30
Choosing a Preparer Text :60
Common Error Text :30
Earned Income Tax Credit (EITC) Text :30
EITC "The List" Text :30
Identity Theft Text :30
IRS Free File - Costs Less Than Text :30
Last Minute Tips (extensions) Text :30
Online Tax Tools Text :30
Payment Options Text :30
Q&A Text :30
Refunds Text :30
Self-Help Options Text :30
Taxpayer Montage Text :30
Transcripts Text :30
VITA-TCE Text :30
     

 

2014 Radio PSAs

:30 :60 Format - Spanish

Topics Text Script Seconds
Cómo Elegir un Preparador Texto :30
Cómo Elegir un Preparador Texto :60
Consejo Tributario de Último Minuto Texto :30
Crédito Tributario por Ingreso del Trabajo Texto :30
Errores Comunes Texto :30
Herramientas De impuestos Disponibles en Línea Texto :30
Montaje Texto :30
Opciones de Pago/Planes de Pago Texto :30
Programa de Voluntarios – VITA/TCE Texto :30
Rembolsos Texto :30
Respuestas a Preguntas Tributarias Texto :30
Robo de Identidad Texto :30
Transcripciones Texto :30
     

 

2013 - Filing Your Taxes Radio PSAs

:30 :60 Format - English

Topic Text Script Seconds
Taxpayer Needs Montage Text :30
Common Errors Text :30
Filing an Extension Text :30
Free Tax Prep Text :30
Identity Theft Text :30
Payment Options Text :30
Refund Expectations Text :30
Transcripts Text :30

 

2013 - Filing Your Taxes Radio PSAs

:30 :60 Format - Spanish

Topics

Text script

Seconds

Errores Comunes Text :30
Consejos de Ultimo Minuto (extensiones) Text :30
Montage de Contribuyente Text :30

 

IRS Free File - Less Taxing

:15 :30 :60 Format - English

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Seconds

IRS Free File - Less Taxing

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:15

IRS Free File - Less Taxing

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:30

IRS Free File - Less Taxing

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:60

 

IRS Free File - Es Más Sencillo

:15 :30 :60 Format - Spanish

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Text script

Seconds

IRS Free File - es más sencillo

Text

:15

IRS Free File - es más sencillo

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:30

IRS Free File - es más sencillo

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:60

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Page Last Reviewed or Updated: 17-Mar-2014

The Www Hr Block

Www hr block Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Www hr block However, you can still choose to use the previous carryback period. Www hr block You also can choose not to carry back an NOL and only carry it forward. Www hr block Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Www hr block The instructions for this form will be revised to reflect the new law. Www hr block Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. Www hr block A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. Www hr block Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. Www hr block Other 2001 Changes Other changes are discussed in the following chapters. Www hr block Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. Www hr block You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). Www hr block This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. Www hr block Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. Www hr block Eligible educator. Www hr block   You are an eligible educator if, for the tax year, you meet the following requirements. Www hr block You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. Www hr block You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. Www hr block Qualified expenses. Www hr block   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. Www hr block For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. Www hr block   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. Www hr block The interest on qualified U. Www hr block S. Www hr block savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. Www hr block Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. Www hr block This provision, as it applies to the AMT, was originally scheduled to expire after 2001. Www hr block Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. Www hr block Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Www hr block Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Www hr block Before 2003, the amounts were $200 and $400. Www hr block The same rule applies for the exclusion of employer-provided dependent care benefits. Www hr block For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. Www hr block Prev  Up  Next   Home   More Online Publications