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Www Irs Gov 2012 Tax Forms

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Www Irs Gov 2012 Tax Forms

Www irs gov 2012 tax forms 1. Www irs gov 2012 tax forms   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Reseller statement. Www irs gov 2012 tax forms Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Www irs gov 2012 tax forms Deep-draft ocean-going vessels. Www irs gov 2012 tax forms Passenger vessels. Www irs gov 2012 tax forms Ocean-going barges. Www irs gov 2012 tax forms State or local governments. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Gasoline, including aviation gasoline and gasoline blendstocks. Www irs gov 2012 tax forms Diesel fuel, including dyed diesel fuel. Www irs gov 2012 tax forms Diesel-water fuel emulsion. Www irs gov 2012 tax forms Kerosene, including dyed kerosene and kerosene used in aviation. Www irs gov 2012 tax forms Other Fuels (including alternative fuels). Www irs gov 2012 tax forms Compressed natural gas (CNG). Www irs gov 2012 tax forms Fuels used in commercial transportation on inland waterways. Www irs gov 2012 tax forms Any liquid used in a fractional ownership program aircraft as fuel. Www irs gov 2012 tax forms The following terms are used throughout the discussion of fuel taxes. Www irs gov 2012 tax forms Other terms are defined in the discussion of the specific fuels to which they pertain. Www irs gov 2012 tax forms Agri-biodiesel. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Approved terminal or refinery. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Biodiesel. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Blended taxable fuel. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms Blender. Www irs gov 2012 tax forms   This is the person that produces blended taxable fuel. Www irs gov 2012 tax forms Bulk transfer. Www irs gov 2012 tax forms   This is the transfer of taxable fuel by pipeline or vessel. Www irs gov 2012 tax forms Bulk transfer/terminal system. Www irs gov 2012 tax forms   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Cellulosic biofuel. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Also see Second generation biofuel below. Www irs gov 2012 tax forms Diesel-water fuel emulsion. Www irs gov 2012 tax forms   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Dry lease aircraft exchange. Www irs gov 2012 tax forms   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Www irs gov 2012 tax forms Enterer. Www irs gov 2012 tax forms   This is the importer of record (under customs law) for the taxable fuel. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms If there is no importer of record, the owner at the time of entry into the United States is the enterer. Www irs gov 2012 tax forms Entry. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms This does not apply to fuel brought into Puerto Rico (which is part of the U. Www irs gov 2012 tax forms S. Www irs gov 2012 tax forms customs territory), but does apply to fuel brought into the United States from Puerto Rico. Www irs gov 2012 tax forms Fractional ownership aircraft program and fractional program aircraft. Www irs gov 2012 tax forms   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Www irs gov 2012 tax forms Measurement of taxable fuel. Www irs gov 2012 tax forms   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Www irs gov 2012 tax forms Other fuels. Www irs gov 2012 tax forms   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Www irs gov 2012 tax forms Pipeline operator. Www irs gov 2012 tax forms   This is the person that operates a pipeline within the bulk transfer/terminal system. Www irs gov 2012 tax forms Position holder. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms A terminal operator that owns taxable fuel in its terminal is a position holder. Www irs gov 2012 tax forms Rack. Www irs gov 2012 tax forms   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Www irs gov 2012 tax forms Refiner. Www irs gov 2012 tax forms   This is any person that owns, operates, or otherwise controls a refinery. Www irs gov 2012 tax forms Refinery. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Www irs gov 2012 tax forms For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Www irs gov 2012 tax forms Registrant. Www irs gov 2012 tax forms   This is a taxable fuel registrant (see Registration Requirements, later). Www irs gov 2012 tax forms Removal. Www irs gov 2012 tax forms   This is any physical transfer of taxable fuel. Www irs gov 2012 tax forms It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Www irs gov 2012 tax forms However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Www irs gov 2012 tax forms Renewable diesel. Www irs gov 2012 tax forms   See Renewable Diesel Credits in chapter 2. Www irs gov 2012 tax forms Sale. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms Second generation biofuel. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms S. Www irs gov 2012 tax forms C. Www irs gov 2012 tax forms 7545). Www irs gov 2012 tax forms It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Www irs gov 2012 tax forms It is not alcohol of less than 150 proof (disregard any added denaturants). Www irs gov 2012 tax forms See Form 6478 for more information. Www irs gov 2012 tax forms State. Www irs gov 2012 tax forms   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Www irs gov 2012 tax forms An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Www irs gov 2012 tax forms Taxable fuel. Www irs gov 2012 tax forms   This means gasoline, diesel fuel, and kerosene. Www irs gov 2012 tax forms Terminal. Www irs gov 2012 tax forms   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms Terminal operator. Www irs gov 2012 tax forms   This is any person that owns, operates, or otherwise controls a terminal. Www irs gov 2012 tax forms Throughputter. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Vessel operator. Www irs gov 2012 tax forms   This is the person that operates a vessel within the bulk transfer/terminal system. Www irs gov 2012 tax forms However, vessel does not include a deep draft ocean-going vessel. Www irs gov 2012 tax forms Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Www irs gov 2012 tax forms A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Www irs gov 2012 tax forms For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Www irs gov 2012 tax forms The returns are due the last day of the month following the month in which the transaction occurs. Www irs gov 2012 tax forms Generally, these returns can be filed on paper or electronically. Www irs gov 2012 tax forms For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Www irs gov 2012 tax forms Publication 3536 is only available on the IRS website. Www irs gov 2012 tax forms Form 720-TO. Www irs gov 2012 tax forms   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Www irs gov 2012 tax forms Each terminal operator must file a separate form for each approved terminal. Www irs gov 2012 tax forms Form 720-CS. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Www irs gov 2012 tax forms See Form 637 for other persons who must register and for more information about registration. Www irs gov 2012 tax forms Persons that are required to be registered. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Persons that may register. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Www irs gov 2012 tax forms However, they must be registered to file claims for certain sales and uses of fuel. Www irs gov 2012 tax forms See Form 637 for more information. Www irs gov 2012 tax forms Taxable fuel registrant. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Www irs gov 2012 tax forms Additional information. Www irs gov 2012 tax forms   See the Form 637 instructions for the information you must submit when you apply for registration. Www irs gov 2012 tax forms Failure to register. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Gasoline and Aviation Gasoline Gasoline. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms Gasoline also includes gasoline blendstocks, discussed later. Www irs gov 2012 tax forms Aviation gasoline. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Taxable Events The tax on gasoline is $. Www irs gov 2012 tax forms 184 per gallon. Www irs gov 2012 tax forms The tax on aviation gasoline is $. Www irs gov 2012 tax forms 194 per gallon. Www irs gov 2012 tax forms When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Www irs gov 2012 tax forms 141 per gallon. Www irs gov 2012 tax forms See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Www irs gov 2012 tax forms Tax is imposed on the removal, entry, or sale of gasoline. Www irs gov 2012 tax forms Each of these events is discussed later. Www irs gov 2012 tax forms Also, see the special rules that apply to gasoline blendstocks, later. Www irs gov 2012 tax forms If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Www irs gov 2012 tax forms See Refunds of Second Tax in chapter 2. Www irs gov 2012 tax forms Removal from terminal. Www irs gov 2012 tax forms   All removals of gasoline at a terminal rack are taxable. Www irs gov 2012 tax forms The position holder for that gasoline is liable for the tax. Www irs gov 2012 tax forms Two-party exchanges. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms The transaction is subject to a written contract. Www irs gov 2012 tax forms Terminal operator's liability. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Www irs gov 2012 tax forms The terminal operator is a registrant. Www irs gov 2012 tax forms The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Www irs gov 2012 tax forms The terminal operator has no reason to believe any information on the certificate is false. Www irs gov 2012 tax forms Removal from refinery. Www irs gov 2012 tax forms   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms It is made at the refinery rack. Www irs gov 2012 tax forms The refiner is liable for the tax. Www irs gov 2012 tax forms Exception. Www irs gov 2012 tax forms   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Www irs gov 2012 tax forms The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Www irs gov 2012 tax forms The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Www irs gov 2012 tax forms The removal from the refinery is by railcar. Www irs gov 2012 tax forms The same person operates the refinery and the facility at which the gasoline is received. Www irs gov 2012 tax forms Entry into the United States. Www irs gov 2012 tax forms   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Www irs gov 2012 tax forms It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Www irs gov 2012 tax forms It is not made by bulk transfer. Www irs gov 2012 tax forms The enterer is liable for the tax. Www irs gov 2012 tax forms Importer of record's liability. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   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 irs gov 2012 tax forms The importer of record has an unexpired notification certificate (discussed later) from the enterer. Www irs gov 2012 tax forms The importer of record has no reason to believe any information in the certificate is false. Www irs gov 2012 tax forms Customs bond. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms The position holder is liable for the tax. Www irs gov 2012 tax forms The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Www irs gov 2012 tax forms However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Www irs gov 2012 tax forms Bulk transfers not received at approved terminal or refinery. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms No tax was previously imposed (as discussed earlier) on any of the following events. Www irs gov 2012 tax forms The removal from the refinery. Www irs gov 2012 tax forms The entry into the United States. Www irs gov 2012 tax forms The removal from a terminal by an unregistered position holder. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Www irs gov 2012 tax forms However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Www irs gov 2012 tax forms The owner is a registrant. Www irs gov 2012 tax forms The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Www irs gov 2012 tax forms The owner has no reason to believe any information on the certificate is false. Www irs gov 2012 tax forms The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Www irs gov 2012 tax forms The operator is jointly and severally liable if the owner does not meet these conditions. Www irs gov 2012 tax forms Sales to unregistered person. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   The seller is liable for the tax. Www irs gov 2012 tax forms However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Www irs gov 2012 tax forms   The seller is a registrant. Www irs gov 2012 tax forms The seller has an unexpired notification certificate (discussed later) from the buyer. Www irs gov 2012 tax forms The seller has no reason to believe any information on the certificate is false. Www irs gov 2012 tax forms The buyer of the gasoline is liable for the tax if the seller meets these conditions. Www irs gov 2012 tax forms The buyer is jointly and severally liable if the seller does not meet these conditions. Www irs gov 2012 tax forms Exception. Www irs gov 2012 tax forms   The tax does not apply to a sale if all of the following apply. Www irs gov 2012 tax forms The buyer's principal place of business is not in the United States. Www irs gov 2012 tax forms The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Www irs gov 2012 tax forms The seller is a registrant and the exporter of record. Www irs gov 2012 tax forms The fuel was exported. Www irs gov 2012 tax forms Removal or sale of blended gasoline. Www irs gov 2012 tax forms   The removal or sale of blended gasoline by the blender is taxable. Www irs gov 2012 tax forms See Blended taxable fuel under Definitions, earlier. Www irs gov 2012 tax forms   The blender is liable for the tax. Www irs gov 2012 tax forms The tax is figured on the number of gallons not previously subject to the tax on gasoline. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms See Form 720 to report this tax. Www irs gov 2012 tax forms You also must be registered with the IRS as a blender. Www irs gov 2012 tax forms See Form 637. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Notification certificate. Www irs gov 2012 tax forms   The notification certificate is used to notify a person of the registration status of the registrant. Www irs gov 2012 tax forms A copy of the registrant's letter of registration cannot be used as a notification certificate. Www irs gov 2012 tax forms A model notification certificate is shown in the Appendix as Model Certificate C. Www irs gov 2012 tax forms A notification certificate must contain all information necessary to complete the model. Www irs gov 2012 tax forms   The certificate may be included as part of any business records normally used for a sale. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms The registrant must provide a new certificate if any information on a certificate has changed. Www irs gov 2012 tax forms Additional persons liable. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Gasoline Blendstocks Gasoline blendstocks may be subject to $. Www irs gov 2012 tax forms 001 per gallon LUST tax as discussed below. Www irs gov 2012 tax forms Gasoline includes gasoline blendstocks. Www irs gov 2012 tax forms The previous discussions apply to these blendstocks. Www irs gov 2012 tax forms However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Www irs gov 2012 tax forms 001 per gallon or are not subject to the excise tax. Www irs gov 2012 tax forms Blendstocks. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Www irs gov 2012 tax forms Not used to produce finished gasoline. Www irs gov 2012 tax forms   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Www irs gov 2012 tax forms Removals and entries not connected to sale. Www irs gov 2012 tax forms   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Www irs gov 2012 tax forms Removals and entries connected to sale. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms The person has an unexpired certificate (discussed later) from the buyer. Www irs gov 2012 tax forms The person has no reason to believe any information in the certificate is false. Www irs gov 2012 tax forms Sales after removal or entry. Www irs gov 2012 tax forms   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Www irs gov 2012 tax forms The seller is liable for the tax. Www irs gov 2012 tax forms However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Www irs gov 2012 tax forms The seller has an unexpired certificate (discussed next) from the buyer. Www irs gov 2012 tax forms The seller has no reason to believe any information in the certificate is false. Www irs gov 2012 tax forms Certificate of buyer. Www irs gov 2012 tax forms   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Www irs gov 2012 tax forms The certificate may be included as part of any business records normally used for a sale. Www irs gov 2012 tax forms A model certificate is shown in the Appendix as Model Certificate D. Www irs gov 2012 tax forms The certificate must contain all information necessary to complete the model. Www irs gov 2012 tax forms   A certificate expires on the earliest of the following dates. Www irs gov 2012 tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. Www irs gov 2012 tax forms The date a new certificate is provided to the seller. Www irs gov 2012 tax forms The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Www irs gov 2012 tax forms The buyer must provide a new certificate if any information on a certificate has changed. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Received at approved terminal or refinery. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms The person is a registrant. Www irs gov 2012 tax forms The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Www irs gov 2012 tax forms The person has no reason to believe any information on the certificate is false. Www irs gov 2012 tax forms Bulk transfers to registered industrial user. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms Credits or Refunds. Www irs gov 2012 tax forms   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Www irs gov 2012 tax forms For more information, see chapter 2. Www irs gov 2012 tax forms Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Www irs gov 2012 tax forms 5 and No. Www irs gov 2012 tax forms 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Www irs gov 2012 tax forms An excluded liquid is either of the following. Www irs gov 2012 tax forms A liquid that contains less than 4% normal paraffins. Www irs gov 2012 tax forms A liquid with all the following properties. Www irs gov 2012 tax forms Distillation range of 125 degrees Fahrenheit or less. Www irs gov 2012 tax forms Sulfur content of 10 ppm or less. Www irs gov 2012 tax forms Minimum color of +27 Saybolt. Www irs gov 2012 tax forms Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Www irs gov 2012 tax forms Kerosene. Www irs gov 2012 tax forms   This means any of the following liquids. Www irs gov 2012 tax forms One of the two grades of kerosene (No. Www irs gov 2012 tax forms 1-K and No. Www irs gov 2012 tax forms 2-K) covered by ASTM specification D3699. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms See Kerosene for Use in Aviation, later. Www irs gov 2012 tax forms   However, kerosene does not include excluded liquid, discussed earlier. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Diesel-powered highway vehicle. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Www irs gov 2012 tax forms For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Www irs gov 2012 tax forms 2) in chapter 2. Www irs gov 2012 tax forms Diesel-powered train. Www irs gov 2012 tax forms   This is any diesel-powered equipment or machinery that rides on rails. Www irs gov 2012 tax forms The term includes a locomotive, work train, switching engine, and track maintenance machine. Www irs gov 2012 tax forms Taxable Events The tax on diesel fuel and kerosene is $. Www irs gov 2012 tax forms 244 per gallon. Www irs gov 2012 tax forms It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Www irs gov 2012 tax forms Each of these events is discussed later. Www irs gov 2012 tax forms Only the $. Www irs gov 2012 tax forms 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms See Refunds of Second Tax in chapter 2. Www irs gov 2012 tax forms Use in certain intercity and local buses. Www irs gov 2012 tax forms   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Www irs gov 2012 tax forms A claim for $. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Www irs gov 2012 tax forms The bus must be engaged in one of the following activities. Www irs gov 2012 tax forms Scheduled transportation along regular routes regardless of the size of the bus. Www irs gov 2012 tax forms Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Removal from terminal. Www irs gov 2012 tax forms   All removals of diesel fuel and kerosene at a terminal rack are taxable. Www irs gov 2012 tax forms The position holder for that fuel is liable for the tax. Www irs gov 2012 tax forms Two-party exchanges. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms The transaction is subject to a written contract. Www irs gov 2012 tax forms Terminal operator's liability. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms The terminal operator is a registrant. Www irs gov 2012 tax forms The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Www irs gov 2012 tax forms The terminal operator has no reason to believe any information on the certificate is false. Www irs gov 2012 tax forms Removal from refinery. Www irs gov 2012 tax forms   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms It is made at the refinery rack. Www irs gov 2012 tax forms The refiner is liable for the tax. Www irs gov 2012 tax forms Exception. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Www irs gov 2012 tax forms The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Entry into the United States. Www irs gov 2012 tax forms   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Www irs gov 2012 tax forms It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Www irs gov 2012 tax forms It is not made by bulk transfer. Www irs gov 2012 tax forms The enterer is liable for the tax. Www irs gov 2012 tax forms Importer of record's liability. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   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 irs gov 2012 tax forms The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Www irs gov 2012 tax forms The importer of record has no reason to believe any information in the certificate is false. Www irs gov 2012 tax forms Customs bond. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms The position holder is liable for the tax. Www irs gov 2012 tax forms The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Www irs gov 2012 tax forms However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Www irs gov 2012 tax forms Bulk transfers not received at approved terminal or refinery. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms No tax was previously imposed (as discussed earlier) on any of the following events. Www irs gov 2012 tax forms The removal from the refinery. Www irs gov 2012 tax forms The entry into the United States. Www irs gov 2012 tax forms The removal from a terminal by an unregistered position holder. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Www irs gov 2012 tax forms However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Www irs gov 2012 tax forms The owner is a registrant. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms The owner has no reason to believe any information on the certificate is false. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms The operator is jointly and severally liable if the owner does not meet these conditions. Www irs gov 2012 tax forms Sales to unregistered person. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   The seller is liable for the tax. Www irs gov 2012 tax forms However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Www irs gov 2012 tax forms The seller is a registrant. Www irs gov 2012 tax forms The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Www irs gov 2012 tax forms The seller has no reason to believe any information on the certificate is false. Www irs gov 2012 tax forms The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Www irs gov 2012 tax forms The buyer is jointly and severally liable if the seller does not meet these conditions. Www irs gov 2012 tax forms Exception. Www irs gov 2012 tax forms   The tax does not apply to a sale if all of the following apply. Www irs gov 2012 tax forms The buyer's principal place of business is not in the United States. Www irs gov 2012 tax forms The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Www irs gov 2012 tax forms The seller is a registrant and the exporter of record. Www irs gov 2012 tax forms The fuel was exported. Www irs gov 2012 tax forms Removal or sale of blended diesel fuel or kerosene. Www irs gov 2012 tax forms   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Www irs gov 2012 tax forms Blended taxable fuel produced using biodiesel is subject to the tax. Www irs gov 2012 tax forms See Blended taxable fuel under Definitions, earlier. Www irs gov 2012 tax forms   The blender is liable for the tax. Www irs gov 2012 tax forms The tax is figured on the number of gallons not previously subject to the tax. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Generally, the biodiesel mixture must be diesel fuel (defined earlier). Www irs gov 2012 tax forms See Form 720 to report this tax. Www irs gov 2012 tax forms You also must be registered by the IRS as a blender. Www irs gov 2012 tax forms See Form 637 for more information. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Additional persons liable. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Credits or Refunds. Www irs gov 2012 tax forms   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Www irs gov 2012 tax forms For more information, see chapter 2. Www irs gov 2012 tax forms Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Www irs gov 2012 tax forms 001 per gallon LUST tax as discussed below, unless the fuel is for export. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms The person otherwise liable for tax (for example, the position holder) is a registrant. Www irs gov 2012 tax forms In the case of a removal from a terminal, the terminal is an approved terminal. Www irs gov 2012 tax forms The diesel fuel or kerosene satisfies the dyeing requirements (described next). Www irs gov 2012 tax forms Dyeing requirements. Www irs gov 2012 tax forms   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Www irs gov 2012 tax forms It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Is indelibly dyed by mechanical injection. Www irs gov 2012 tax forms See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Www irs gov 2012 tax forms Notice required. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   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 irs gov 2012 tax forms   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 irs gov 2012 tax forms That seller is subject to the penalty described next. Www irs gov 2012 tax forms Penalty. Www irs gov 2012 tax forms   A penalty is imposed on a person if any of the following situations apply. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Www irs gov 2012 tax forms After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Www irs gov 2012 tax forms   This penalty is in addition to any tax imposed on the fuel. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   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 irs gov 2012 tax forms   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Www irs gov 2012 tax forms However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Exception to penalty. Www irs gov 2012 tax forms   The penalty under item (3) will not apply in any of the following situations. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms The alteration or attempted alteration occurs in an exempt area of Alaska. Www irs gov 2012 tax forms See Removal for sale or use in Alaska, later. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Alaska and Feedstocks Tax of $. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Undyed kerosene used for feedstock purposes. Www irs gov 2012 tax forms Removal for sale or use in Alaska. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms In the case of a removal from a terminal, the terminal is an approved terminal. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms   If all three of the requirements above are not met, then tax is imposed at $. Www irs gov 2012 tax forms 244 per gallon. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Www irs gov 2012 tax forms Later sales. Www irs gov 2012 tax forms   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Www irs gov 2012 tax forms The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Www irs gov 2012 tax forms However, the sale is not taxable (other than the LUST tax at $. Www irs gov 2012 tax forms 001 per gallon) if all the following requirements are met. Www irs gov 2012 tax forms The fuel is sold in Alaska for certain nontaxable uses. Www irs gov 2012 tax forms The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Www irs gov 2012 tax forms The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Www irs gov 2012 tax forms Feedstock purposes. Www irs gov 2012 tax forms   The $. Www irs gov 2012 tax forms 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Www irs gov 2012 tax forms The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Www irs gov 2012 tax forms In the case of a removal from a terminal, the terminal is an approved terminal. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms   If all of the requirements above are not met, then tax is imposed at $. Www irs gov 2012 tax forms 244 per gallon. Www irs gov 2012 tax forms   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Www irs gov 2012 tax forms For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Www irs gov 2012 tax forms A feedstock user is a person that uses kerosene for a feedstock purpose. Www irs gov 2012 tax forms A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Www irs gov 2012 tax forms See Registration Requirements, earlier. Www irs gov 2012 tax forms Later sales. Www irs gov 2012 tax forms   The excise tax ($. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms The tax is imposed at the time of the later sale and that seller is liable for the tax. Www irs gov 2012 tax forms Certificate. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms The certificate may be included as part of any business records normally used for a sale. Www irs gov 2012 tax forms A model certificate is shown in the Appendix as Model Certificate G. Www irs gov 2012 tax forms Your certificate must contain all information necessary to complete the model. Www irs gov 2012 tax forms   A certificate expires on the earliest of the following dates. Www irs gov 2012 tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. Www irs gov 2012 tax forms The date the seller is provided a new certificate or notice that the current certificate is invalid. Www irs gov 2012 tax forms The date the seller is notified the buyer's registration has been revoked or suspended. Www irs gov 2012 tax forms   The buyer must provide a new certificate if any information on a certificate has changed. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Www irs gov 2012 tax forms Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Www irs gov 2012 tax forms Any liquid other than gasoline, diesel fuel, or kerosene. Www irs gov 2012 tax forms Generally, this back-up tax is imposed at a rate of $. Www irs gov 2012 tax forms 244 per gallon. Www irs gov 2012 tax forms Liability for tax. Www irs gov 2012 tax forms   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Exemptions from the back-up tax. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms A reduced tax rate of $. Www irs gov 2012 tax forms 198 per gallon is imposed on a diesel-water fuel emulsion. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms 244 per gallon. Www irs gov 2012 tax forms Credits or refunds. Www irs gov 2012 tax forms   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Www irs gov 2012 tax forms Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Www irs gov 2012 tax forms 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Www irs gov 2012 tax forms For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Www irs gov 2012 tax forms 219. Www irs gov 2012 tax forms The rate of $. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms The airport terminal does not need to be a secured airport terminal for this rate to apply. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Www irs gov 2012 tax forms 044 per gallon. Www irs gov 2012 tax forms For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms See Terminal located within a secured area of an airport, later. Www irs gov 2012 tax forms In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 001. Www irs gov 2012 tax forms There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms See Terminal located within a secured area of an airport, later. Www irs gov 2012 tax forms In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Www irs gov 2012 tax forms The position holder is liable for the $. Www irs gov 2012 tax forms 001 per gallon tax. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 141 per gallon applies. Www irs gov 2012 tax forms Certain refueler trucks, tankers, and tank wagons treated as terminals. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Such terminal is located within an area of an airport. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms Information reporting will be required by terminal operators regarding this provision. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Terminal located within a secured area of an airport. Www irs gov 2012 tax forms   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms 044 per gallon. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Www irs gov 2012 tax forms For the aircraft operator to be liable for the tax $. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Commercial aviation. Www irs gov 2012 tax forms   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Www irs gov 2012 tax forms However, commercial aviation does not include any of the following uses. Www irs gov 2012 tax forms Any use exclusively for the purpose of skydiving. Www irs gov 2012 tax forms Certain air transportation by seaplane. Www irs gov 2012 tax forms See Seaplanes under Transportation of Persons by Air in chapter 4. Www irs gov 2012 tax forms Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Www irs gov 2012 tax forms For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Www irs gov 2012 tax forms Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Www irs gov 2012 tax forms See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 141 per gallon. Www irs gov 2012 tax forms The fractional ownership program manager is liable for the tax. Www irs gov 2012 tax forms The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Www irs gov 2012 tax forms If the surtax is imposed, the following air transportation taxes do not apply. Www irs gov 2012 tax forms Transportation of persons by air. Www irs gov 2012 tax forms Transportation of property by air. Www irs gov 2012 tax forms Use of international air travel facilities. Www irs gov 2012 tax forms These taxes are described under Air Transportation Taxes, later. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms Fractional program aircraft. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms S. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms In such situations, the flight is not commercial aviation. Www irs gov 2012 tax forms Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Www irs gov 2012 tax forms Fractional owner. Www irs gov 2012 tax forms   Any person owning any interest (including the entire interest) in a fractional program aircraft. Www irs gov 2012 tax forms Dry lease aircraft exchange. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Special rule relating to deadhead service. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms More information. Www irs gov 2012 tax forms   See section 4043 for more information on the surtax. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Certificate. Www irs gov 2012 tax forms   The certificate may be included as part of any business records normally used for a sale. Www irs gov 2012 tax forms See Model Certificate K in the Appendix. Www irs gov 2012 tax forms   A certificate expires on the earliest of the following dates. Www irs gov 2012 tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. Www irs gov 2012 tax forms The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Www irs gov 2012 tax forms The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Www irs gov 2012 tax forms   The buyer must provide a new certificate if any information on a certificate has changed. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Exempt use. Www irs gov 2012 tax forms   The rate on kerosene for use in aviation is $. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms An exempt use includes kerosene for the exclusive use of a state or local government. Www irs gov 2012 tax forms There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Www irs gov 2012 tax forms Flash title transaction. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms 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 irs gov 2012 tax forms 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 irs gov 2012 tax forms Reseller statement. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms Credits or Refunds. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms A claim may be made by a registered ultimate vendor for certain sales. Www irs gov 2012 tax forms For more information, see chapter 2. Www irs gov 2012 tax forms Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Www irs gov 2012 tax forms Other Fuels include alternative fuels. Www irs gov 2012 tax forms 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 irs gov 2012 tax forms Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Www irs gov 2012 tax forms Qualified methanol and ethanol fuels. Www irs gov 2012 tax forms   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Www irs gov 2012 tax forms The tax rates are listed in the Instructions for Form 720. Www irs gov 2012 tax forms Partially exempt methanol and ethanol fuels. Www irs gov 2012 tax forms   A reduced tax rate applies to these fuels. Www irs gov 2012 tax forms Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Www irs gov 2012 tax forms The tax rates are listed in the Instructions for Form 720. Www irs gov 2012 tax forms Motor vehicles. Www irs gov 2012 tax forms   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 irs gov 2012 tax forms They are propelled by a motor. Www irs gov 2012 tax forms 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 Extends Tax Relief to Some New Jersey and New York Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to April 1, 2013

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IR-2013-16, Feb. 1, 2013

WASHINGTON –– In the aftermath of Hurricane Sandy, the Internal Revenue Service announced additional tax relief to affected individuals and businesses. The IRS today is further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey (starting Oct. 26): Monmouth and Ocean counties.
  • In New York (starting Oct. 27): Nassau, Queens, Richmond and Suffolk counties.

Beyond the relief provided by law to taxpayers in the FEMA-designated counties, the IRS will work with any taxpayer who resides outside the disaster area but whose books, records or tax professional are located in the areas affected by Hurricane Sandy. All workers assisting the relief activities in the covered disaster areas who are affiliated with a recognized government or philanthropic organization are eligible for relief. Taxpayers who live outside of the impacted area and think they may qualify for this relief need to contact the IRS at 866-562-5227.

The IRS also announced today that Taxpayer Assistance Centers in several New York and New Jersey locations will be open additional hours to provide help to taxpayers impacted by Hurricane Sandy. There will also be special assistance available at several New Jersey and New York locations on Saturday, February 23 from 9 a.m. until 2 p.m. More information will be available on irs.gov.

The tax relief postpones various tax filing and payment deadlines that occurred starting in late October. As a result, affected individuals and businesses will have until April 1, 2013, to file these returns and pay any taxes due. This includes the fourth quarter individual estimated tax payment, normally due Jan. 15, 2013. It also includes payroll and excise tax returns and accompanying payments for the third and fourth quarters, normally due on Oct. 31, 2012 and Jan. 31, 2013 respectively, and calendar year corporate income tax returns due March 15. It also applies to tax-exempt organizations required to file Form 990 series returns with an original or extended deadline falling during this period.  

The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. The IRS automatically provides this relief to any taxpayer located in the disaster area. Taxpayers need not contact the IRS to get this relief.

The tax relief is part of a coordinated federal response to the damage caused by the hurricane and is based on local damage assessments by FEMA. For information on disaster recovery, individuals should visit disasterassistance.gov

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Page Last Reviewed or Updated: 05-Nov-2013

The Www Irs Gov 2012 Tax Forms

Www irs gov 2012 tax forms Index A Assistance (see Tax help) B Base amount, Base amount. Www irs gov 2012 tax forms C Canadian social security benefits, Canadian or German social security benefits paid to U. Www irs gov 2012 tax forms S. Www irs gov 2012 tax forms residents. Www irs gov 2012 tax forms Children's benefits, Children's benefits. Www irs gov 2012 tax forms Comments on publication, Comments and suggestions. Www irs gov 2012 tax forms D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. Www irs gov 2012 tax forms $3,000. Www irs gov 2012 tax forms 01 or more, Deduction more than $3,000. Www irs gov 2012 tax forms Disability benefits repaid, Disability payments. Www irs gov 2012 tax forms E Estimated tax, Tax withholding and estimated tax. Www irs gov 2012 tax forms F Form 1040, Reporting on Form 1040. Www irs gov 2012 tax forms Form 1040A, Reporting on Form 1040A. Www irs gov 2012 tax forms Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Www irs gov 2012 tax forms , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Www irs gov 2012 tax forms , Appendix Form W-4V, Tax withholding and estimated tax. Www irs gov 2012 tax forms Free tax services, Free help with your tax return. Www irs gov 2012 tax forms Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. Www irs gov 2012 tax forms S. Www irs gov 2012 tax forms residents. Www irs gov 2012 tax forms H Help (see Tax help) J Joint returns, Joint return. Www irs gov 2012 tax forms L Legal expenses, Legal expenses. Www irs gov 2012 tax forms Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. Www irs gov 2012 tax forms Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. Www irs gov 2012 tax forms P Permanent resident aliens, Lawful permanent residents. Www irs gov 2012 tax forms Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. Www irs gov 2012 tax forms , Repayment of benefits received in an earlier year. Www irs gov 2012 tax forms Disability benefits, Disability payments. Www irs gov 2012 tax forms Gross benefits, Repayment of benefits. Www irs gov 2012 tax forms , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Www irs gov 2012 tax forms S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. Www irs gov 2012 tax forms T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. Www irs gov 2012 tax forms Person receiving benefits determines, Who is taxed. Www irs gov 2012 tax forms Worksheets, Worksheet A. Www irs gov 2012 tax forms Examples, Examples, Worksheets Which to use, Which worksheet to use. Www irs gov 2012 tax forms Total income, figuring, Figuring total income. Www irs gov 2012 tax forms TTY/TDD information, How To Get Tax Help U U. Www irs gov 2012 tax forms S. Www irs gov 2012 tax forms citizens residing abroad, U. Www irs gov 2012 tax forms S. Www irs gov 2012 tax forms citizens residing abroad. Www irs gov 2012 tax forms U. Www irs gov 2012 tax forms S. Www irs gov 2012 tax forms residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. Www irs gov 2012 tax forms S. Www irs gov 2012 tax forms residents. Www irs gov 2012 tax forms W Withholding, Tax withholding and estimated tax. Www irs gov 2012 tax forms Exemption from, Exemption from withholding. Www irs gov 2012 tax forms Form W-4V, Tax withholding and estimated tax. Www irs gov 2012 tax forms Voluntary, Tax withholding and estimated tax. Www irs gov 2012 tax forms Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. Www irs gov 2012 tax forms Figuring Your Taxable Benefits, Filled-in Worksheet 1. Www irs gov 2012 tax forms Figuring Your Taxable Benefits, Filled-in Worksheet 1. Www irs gov 2012 tax forms Figuring Your Taxable Benefits, Filled-in Worksheet 1. Www irs gov 2012 tax forms Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. Www irs gov 2012 tax forms Prev  Up     Home   More Online Publications