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1040 Ez Forms 2014

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1040 Ez Forms 2014

1040 ez forms 2014 4. 1040 ez forms 2014   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. 1040 ez forms 2014 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. 1040 ez forms 2014 If you have a choice, you should use the method that gives you the lower tax. 1040 ez forms 2014 Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. 1040 ez forms 2014 Generally, the standard deduction amounts are adjusted each year for inflation. 1040 ez forms 2014 In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. 1040 ez forms 2014 Persons not eligible for the standard deduction. 1040 ez forms 2014   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. 1040 ez forms 2014 You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. 1040 ez forms 2014   If you are a nonresident alien who is married to a U. 1040 ez forms 2014 S. 1040 ez forms 2014 citizen or resident alien at the end of the year, you can choose to be treated as a U. 1040 ez forms 2014 S. 1040 ez forms 2014 resident. 1040 ez forms 2014 See Publication 519, U. 1040 ez forms 2014 S. 1040 ez forms 2014 Tax Guide for Aliens. 1040 ez forms 2014 If you make this choice, you can take the standard deduction. 1040 ez forms 2014 Decedent's final return. 1040 ez forms 2014   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. 1040 ez forms 2014 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. 1040 ez forms 2014 Higher standard deduction for age (65 or older). 1040 ez forms 2014   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 1040 ez forms 2014 You are considered age 65 on the day before your 65th birthday. 1040 ez forms 2014 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. 1040 ez forms 2014 Higher standard deduction for blindness. 1040 ez forms 2014   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. 1040 ez forms 2014 You qualify for this benefit if you are totally or partly blind. 1040 ez forms 2014 Not totally blind. 1040 ez forms 2014   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. 1040 ez forms 2014   If your eye condition will never improve beyond these limits, the statement should include this fact. 1040 ez forms 2014 You must keep the statement in your records. 1040 ez forms 2014   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. 1040 ez forms 2014 Spouse 65 or older or blind. 1040 ez forms 2014   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. 1040 ez forms 2014    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. 1040 ez forms 2014 Example. 1040 ez forms 2014 This example illustrates how to determine your standard deduction using Worksheet 4-1. 1040 ez forms 2014 Bill and Lisa are filing a joint return for 2013. 1040 ez forms 2014 Both are over age 65. 1040 ez forms 2014 Neither is blind, and neither can be claimed as a dependent. 1040 ez forms 2014 They do not itemize deductions, so they use Worksheet 4-1. 1040 ez forms 2014 Because they are married filing jointly, they enter $12,200 on line 1. 1040 ez forms 2014 They check the “No” box on line 2, so they also enter $12,200 on line 4. 1040 ez forms 2014 Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. 1040 ez forms 2014 They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. 1040 ez forms 2014 Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). 1040 ez forms 2014 However, the standard deduction may be higher if the individual is 65 or older or blind. 1040 ez forms 2014 If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. 1040 ez forms 2014 Worksheet 4-1. 1040 ez forms 2014 2013 Standard Deduction Worksheet Caution. 1040 ez forms 2014 If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. 1040 ez forms 2014 If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. 1040 ez forms 2014 Put the total number of boxes checked in box c and go to line 1. 1040 ez forms 2014 a. 1040 ez forms 2014 You   Born before  January 2, 1949     Blind b. 1040 ez forms 2014 Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. 1040 ez forms 2014 Total boxes checked             1. 1040 ez forms 2014 Enter the amount shown below for your filing status. 1040 ez forms 2014               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. 1040 ez forms 2014           2. 1040 ez forms 2014 Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. 1040 ez forms 2014 Skip line 3; enter the amount from line 1 on line 4. 1040 ez forms 2014   Yes. 1040 ez forms 2014 Go to line 3. 1040 ez forms 2014         3. 1040 ez forms 2014 Is your earned income* more than $650?               Yes. 1040 ez forms 2014 Add $350 to your earned income. 1040 ez forms 2014 Enter the total   3. 1040 ez forms 2014         No. 1040 ez forms 2014 Enter $1,000 4. 1040 ez forms 2014 Enter the smaller of line 1 or line 3 4. 1040 ez forms 2014   5. 1040 ez forms 2014 If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). 1040 ez forms 2014 Enter the result here. 1040 ez forms 2014 Otherwise, enter -0- 5. 1040 ez forms 2014   6. 1040 ez forms 2014 Add lines 4 and 5. 1040 ez forms 2014 This is your standard deduction for 2013. 1040 ez forms 2014 6. 1040 ez forms 2014   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 1040 ez forms 2014 It also includes any amount received as a scholarship that you must include in your income. 1040 ez forms 2014 Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). 1040 ez forms 2014 Itemized Deductions Some individuals should itemize their deductions because it will save them money. 1040 ez forms 2014 Others should itemize because they do not qualify for the standard deduction. 1040 ez forms 2014 See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. 1040 ez forms 2014 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. 1040 ez forms 2014 For more information, see Overall limitation, later. 1040 ez forms 2014 Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). 1040 ez forms 2014 You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. 1040 ez forms 2014 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. 1040 ez forms 2014 See the Schedule A (Form 1040) instructions for more information. 1040 ez forms 2014 Overall limitation. 1040 ez forms 2014   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). 1040 ez forms 2014  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. 1040 ez forms 2014 Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). 1040 ez forms 2014 Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. 1040 ez forms 2014 For more information, see the following discussions of selected items, which are presented in alphabetical order. 1040 ez forms 2014 A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. 1040 ez forms 2014 Table 4-1. 1040 ez forms 2014 Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. 1040 ez forms 2014 ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. 1040 ez forms 2014 ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. 1040 ez forms 2014 Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. 1040 ez forms 2014 Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. 1040 ez forms 2014 5% of your adjusted gross income if you or your spouse is age 65 or older). 1040 ez forms 2014 What to include. 1040 ez forms 2014   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. 1040 ez forms 2014 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. 1040 ez forms 2014 If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. 1040 ez forms 2014 You can include medical expenses you charge to your credit card in the year the charge is made. 1040 ez forms 2014 It does not matter when you actually pay the amount charged. 1040 ez forms 2014 Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. 1040 ez forms 2014 Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. 1040 ez forms 2014 Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. 1040 ez forms 2014 Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. 1040 ez forms 2014 Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. 1040 ez forms 2014 Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. 1040 ez forms 2014 This is a personal expense that is not deductible. 1040 ez forms 2014 However, you may be able to include certain expenses paid to a person providing nursing-type services. 1040 ez forms 2014 For more information, see Nursing Services , later. 1040 ez forms 2014 Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040 ez forms 2014 For more information, see Qualified long-term care services under Long-Term Care, later. 1040 ez forms 2014 Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. 1040 ez forms 2014 This includes amounts paid for meals and lodging. 1040 ez forms 2014 Also, see Meals and Lodging , later. 1040 ez forms 2014 Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. 1040 ez forms 2014 Qualified long-term care services. 1040 ez forms 2014   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. 1040 ez forms 2014 Chronically ill individual. 1040 ez forms 2014    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. 1040 ez forms 2014 He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. 1040 ez forms 2014 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040 ez forms 2014 He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040 ez forms 2014 Maintenance and personal care services. 1040 ez forms 2014    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). 1040 ez forms 2014 Qualified long-term care insurance contracts. 1040 ez forms 2014   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. 1040 ez forms 2014 The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. 1040 ez forms 2014   The amount of qualified long-term care premiums you can include is limited. 1040 ez forms 2014 You can include the following as medical expenses on Schedule A (Form 1040). 1040 ez forms 2014 Qualified long-term care premiums up to the following amounts. 1040 ez forms 2014 Age 40 or under – $360. 1040 ez forms 2014 Age 41 to 50 – $680. 1040 ez forms 2014 Age 51 to 60 – $1,360. 1040 ez forms 2014 Age 61 to 70 – $3,640. 1040 ez forms 2014 Age 71 or over – $4,550. 1040 ez forms 2014 Unreimbursed expenses for qualified long-term care services. 1040 ez forms 2014 Note. 1040 ez forms 2014 The limit on premiums is for each person. 1040 ez forms 2014 Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. 1040 ez forms 2014 You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. 1040 ez forms 2014 You can include the cost of such lodging while away from home if all of the following requirements are met. 1040 ez forms 2014 The lodging is primarily for, and essential to, medical care. 1040 ez forms 2014 The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. 1040 ez forms 2014 The lodging is not lavish or extravagant under the circumstances. 1040 ez forms 2014 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. 1040 ez forms 2014 The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. 1040 ez forms 2014 You can include lodging for a person traveling with the person receiving the medical care. 1040 ez forms 2014 For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. 1040 ez forms 2014 (Meals are not included. 1040 ez forms 2014 ) Nursing home. 1040 ez forms 2014   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). 1040 ez forms 2014 This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. 1040 ez forms 2014   Do not include the cost of meals and lodging if the reason for being in the home is personal. 1040 ez forms 2014 However, you can include in medical expenses the part of the cost that is for medical or nursing care. 1040 ez forms 2014 Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. 1040 ez forms 2014 Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). 1040 ez forms 2014 If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. 1040 ez forms 2014 The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. 1040 ez forms 2014 Medicare Part A. 1040 ez forms 2014   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. 1040 ez forms 2014 The payroll tax paid for Medicare Part A is not a medical expense. 1040 ez forms 2014 If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. 1040 ez forms 2014 In this situation you can include the premiums you paid for Medicare Part A as a medical expense. 1040 ez forms 2014 Medicare Part B. 1040 ez forms 2014   Medicare Part B is a supplemental medical insurance. 1040 ez forms 2014 Premiums you pay for Medicare Part B are a medical expense. 1040 ez forms 2014 If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. 1040 ez forms 2014 If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. 1040 ez forms 2014 SSA. 1040 ez forms 2014 gov, to find out your premium. 1040 ez forms 2014 Medicare Part D. 1040 ez forms 2014   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. 1040 ez forms 2014 You can include as a medical expense premiums you pay for Medicare Part D. 1040 ez forms 2014 Prepaid insurance premiums. 1040 ez forms 2014   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). 1040 ez forms 2014 Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. 1040 ez forms 2014 A prescribed drug is one that requires a prescription by a doctor for its use by an individual. 1040 ez forms 2014 You can also include amounts you pay for insulin. 1040 ez forms 2014 Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. 1040 ez forms 2014 Imported medicines and drugs. 1040 ez forms 2014   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. 1040 ez forms 2014 Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. 1040 ez forms 2014 The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. 1040 ez forms 2014 This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. 1040 ez forms 2014 These services can be provided in your home or another care facility. 1040 ez forms 2014 Generally, only the amount spent for nursing services is a medical expense. 1040 ez forms 2014 If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. 1040 ez forms 2014 However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. 1040 ez forms 2014 See Maintenance and personal care services under Qualified long-term care services, earlier. 1040 ez forms 2014 Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. 1040 ez forms 2014 See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. 1040 ez forms 2014 You can also include in medical expenses part of the amount you pay for that attendant's meals. 1040 ez forms 2014 Divide the food expense among the household members to find the cost of the attendant's food. 1040 ez forms 2014 Then divide that cost in the same manner as in the preceding paragraph. 1040 ez forms 2014 If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. 1040 ez forms 2014 This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. 1040 ez forms 2014 Employment taxes. 1040 ez forms 2014   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. 1040 ez forms 2014 If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. 1040 ez forms 2014 For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. 1040 ez forms 2014 Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. 1040 ez forms 2014 Car expenses. 1040 ez forms 2014    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. 1040 ez forms 2014 You cannot include depreciation, insurance, general repair, or maintenance expenses. 1040 ez forms 2014   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. 1040 ez forms 2014   You can also include parking fees and tolls. 1040 ez forms 2014 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. 1040 ez forms 2014 You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. 1040 ez forms 2014 Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. 1040 ez forms 2014 Prev  Up  Next   Home   More Online Publications
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The 1040 Ez Forms 2014

1040 ez forms 2014 1. 1040 ez forms 2014   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. 1040 ez forms 2014 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. 1040 ez forms 2014 Reseller statement. 1040 ez forms 2014 Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 1040 ez forms 2014 Deep-draft ocean-going vessels. 1040 ez forms 2014 Passenger vessels. 1040 ez forms 2014 Ocean-going barges. 1040 ez forms 2014 State or local governments. 1040 ez forms 2014 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. 1040 ez forms 2014 Gasoline, including aviation gasoline and gasoline blendstocks. 1040 ez forms 2014 Diesel fuel, including dyed diesel fuel. 1040 ez forms 2014 Diesel-water fuel emulsion. 1040 ez forms 2014 Kerosene, including dyed kerosene and kerosene used in aviation. 1040 ez forms 2014 Other Fuels (including alternative fuels). 1040 ez forms 2014 Compressed natural gas (CNG). 1040 ez forms 2014 Fuels used in commercial transportation on inland waterways. 1040 ez forms 2014 Any liquid used in a fractional ownership program aircraft as fuel. 1040 ez forms 2014 The following terms are used throughout the discussion of fuel taxes. 1040 ez forms 2014 Other terms are defined in the discussion of the specific fuels to which they pertain. 1040 ez forms 2014 Agri-biodiesel. 1040 ez forms 2014   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. 1040 ez forms 2014 Approved terminal or refinery. 1040 ez forms 2014   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. 1040 ez forms 2014 Biodiesel. 1040 ez forms 2014   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. 1040 ez forms 2014 Blended taxable fuel. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 Blender. 1040 ez forms 2014   This is the person that produces blended taxable fuel. 1040 ez forms 2014 Bulk transfer. 1040 ez forms 2014   This is the transfer of taxable fuel by pipeline or vessel. 1040 ez forms 2014 Bulk transfer/terminal system. 1040 ez forms 2014   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. 1040 ez forms 2014 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. 1040 ez forms 2014 Cellulosic biofuel. 1040 ez forms 2014   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. 1040 ez forms 2014 Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). 1040 ez forms 2014 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. 1040 ez forms 2014 Also see Second generation biofuel below. 1040 ez forms 2014 Diesel-water fuel emulsion. 1040 ez forms 2014   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. 1040 ez forms 2014 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. 1040 ez forms 2014 Dry lease aircraft exchange. 1040 ez forms 2014   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 1040 ez forms 2014 Enterer. 1040 ez forms 2014   This is the importer of record (under customs law) for the taxable fuel. 1040 ez forms 2014 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. 1040 ez forms 2014 If there is no importer of record, the owner at the time of entry into the United States is the enterer. 1040 ez forms 2014 Entry. 1040 ez forms 2014   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. 1040 ez forms 2014 This does not apply to fuel brought into Puerto Rico (which is part of the U. 1040 ez forms 2014 S. 1040 ez forms 2014 customs territory), but does apply to fuel brought into the United States from Puerto Rico. 1040 ez forms 2014 Fractional ownership aircraft program and fractional program aircraft. 1040 ez forms 2014   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 1040 ez forms 2014 Measurement of taxable fuel. 1040 ez forms 2014   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. 1040 ez forms 2014 Other fuels. 1040 ez forms 2014   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. 1040 ez forms 2014 Pipeline operator. 1040 ez forms 2014   This is the person that operates a pipeline within the bulk transfer/terminal system. 1040 ez forms 2014 Position holder. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 A terminal operator that owns taxable fuel in its terminal is a position holder. 1040 ez forms 2014 Rack. 1040 ez forms 2014   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. 1040 ez forms 2014 Refiner. 1040 ez forms 2014   This is any person that owns, operates, or otherwise controls a refinery. 1040 ez forms 2014 Refinery. 1040 ez forms 2014   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. 1040 ez forms 2014 However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. 1040 ez forms 2014 For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. 1040 ez forms 2014 Registrant. 1040 ez forms 2014   This is a taxable fuel registrant (see Registration Requirements, later). 1040 ez forms 2014 Removal. 1040 ez forms 2014   This is any physical transfer of taxable fuel. 1040 ez forms 2014 It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. 1040 ez forms 2014 However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. 1040 ez forms 2014 Renewable diesel. 1040 ez forms 2014   See Renewable Diesel Credits in chapter 2. 1040 ez forms 2014 Sale. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 Second generation biofuel. 1040 ez forms 2014   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. 1040 ez forms 2014 S. 1040 ez forms 2014 C. 1040 ez forms 2014 7545). 1040 ez forms 2014 It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. 1040 ez forms 2014 It is not alcohol of less than 150 proof (disregard any added denaturants). 1040 ez forms 2014 See Form 6478 for more information. 1040 ez forms 2014 State. 1040 ez forms 2014   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. 1040 ez forms 2014 An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. 1040 ez forms 2014 Taxable fuel. 1040 ez forms 2014   This means gasoline, diesel fuel, and kerosene. 1040 ez forms 2014 Terminal. 1040 ez forms 2014   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 Terminal operator. 1040 ez forms 2014   This is any person that owns, operates, or otherwise controls a terminal. 1040 ez forms 2014 Throughputter. 1040 ez forms 2014   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). 1040 ez forms 2014 Vessel operator. 1040 ez forms 2014   This is the person that operates a vessel within the bulk transfer/terminal system. 1040 ez forms 2014 However, vessel does not include a deep draft ocean-going vessel. 1040 ez forms 2014 Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. 1040 ez forms 2014 A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. 1040 ez forms 2014 For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. 1040 ez forms 2014 The returns are due the last day of the month following the month in which the transaction occurs. 1040 ez forms 2014 Generally, these returns can be filed on paper or electronically. 1040 ez forms 2014 For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. 1040 ez forms 2014 Publication 3536 is only available on the IRS website. 1040 ez forms 2014 Form 720-TO. 1040 ez forms 2014   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. 1040 ez forms 2014 Each terminal operator must file a separate form for each approved terminal. 1040 ez forms 2014 Form 720-CS. 1040 ez forms 2014   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. 1040 ez forms 2014 Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. 1040 ez forms 2014 See Form 637 for other persons who must register and for more information about registration. 1040 ez forms 2014 Persons that are required to be registered. 1040 ez forms 2014   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. 1040 ez forms 2014 Persons that may register. 1040 ez forms 2014   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. 1040 ez forms 2014 Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. 1040 ez forms 2014 However, they must be registered to file claims for certain sales and uses of fuel. 1040 ez forms 2014 See Form 637 for more information. 1040 ez forms 2014 Taxable fuel registrant. 1040 ez forms 2014   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. 1040 ez forms 2014 The term registrant as used in the discussions of these fuels means a taxable fuel registrant. 1040 ez forms 2014 Additional information. 1040 ez forms 2014   See the Form 637 instructions for the information you must submit when you apply for registration. 1040 ez forms 2014 Failure to register. 1040 ez forms 2014   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. 1040 ez forms 2014 Gasoline and Aviation Gasoline Gasoline. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 Gasoline also includes gasoline blendstocks, discussed later. 1040 ez forms 2014 Aviation gasoline. 1040 ez forms 2014   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. 1040 ez forms 2014 Taxable Events The tax on gasoline is $. 1040 ez forms 2014 184 per gallon. 1040 ez forms 2014 The tax on aviation gasoline is $. 1040 ez forms 2014 194 per gallon. 1040 ez forms 2014 When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. 1040 ez forms 2014 141 per gallon. 1040 ez forms 2014 See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. 1040 ez forms 2014 Tax is imposed on the removal, entry, or sale of gasoline. 1040 ez forms 2014 Each of these events is discussed later. 1040 ez forms 2014 Also, see the special rules that apply to gasoline blendstocks, later. 1040 ez forms 2014 If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. 1040 ez forms 2014 See Refunds of Second Tax in chapter 2. 1040 ez forms 2014 Removal from terminal. 1040 ez forms 2014   All removals of gasoline at a terminal rack are taxable. 1040 ez forms 2014 The position holder for that gasoline is liable for the tax. 1040 ez forms 2014 Two-party exchanges. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. 1040 ez forms 2014 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. 1040 ez forms 2014 The transaction is subject to a written contract. 1040 ez forms 2014 Terminal operator's liability. 1040 ez forms 2014   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. 1040 ez forms 2014   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. 1040 ez forms 2014 The terminal operator is a registrant. 1040 ez forms 2014 The terminal operator has an unexpired notification certificate (discussed later) from the position holder. 1040 ez forms 2014 The terminal operator has no reason to believe any information on the certificate is false. 1040 ez forms 2014 Removal from refinery. 1040 ez forms 2014   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. 1040 ez forms 2014 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. 1040 ez forms 2014 It is made at the refinery rack. 1040 ez forms 2014 The refiner is liable for the tax. 1040 ez forms 2014 Exception. 1040 ez forms 2014   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. 1040 ez forms 2014 The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 1040 ez forms 2014 The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 1040 ez forms 2014 The removal from the refinery is by railcar. 1040 ez forms 2014 The same person operates the refinery and the facility at which the gasoline is received. 1040 ez forms 2014 Entry into the United States. 1040 ez forms 2014   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. 1040 ez forms 2014 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 1040 ez forms 2014 It is not made by bulk transfer. 1040 ez forms 2014 The enterer is liable for the tax. 1040 ez forms 2014 Importer of record's liability. 1040 ez forms 2014   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. 1040 ez forms 2014   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 1040 ez forms 2014 The importer of record has an unexpired notification certificate (discussed later) from the enterer. 1040 ez forms 2014 The importer of record has no reason to believe any information in the certificate is false. 1040 ez forms 2014 Customs bond. 1040 ez forms 2014   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. 1040 ez forms 2014 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 1040 ez forms 2014   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. 1040 ez forms 2014 The position holder is liable for the tax. 1040 ez forms 2014 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 1040 ez forms 2014 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 1040 ez forms 2014 Bulk transfers not received at approved terminal or refinery. 1040 ez forms 2014   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. 1040 ez forms 2014 No tax was previously imposed (as discussed earlier) on any of the following events. 1040 ez forms 2014 The removal from the refinery. 1040 ez forms 2014 The entry into the United States. 1040 ez forms 2014 The removal from a terminal by an unregistered position holder. 1040 ez forms 2014 Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). 1040 ez forms 2014   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. 1040 ez forms 2014 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 1040 ez forms 2014 The owner is a registrant. 1040 ez forms 2014 The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. 1040 ez forms 2014 The owner has no reason to believe any information on the certificate is false. 1040 ez forms 2014 The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. 1040 ez forms 2014 The operator is jointly and severally liable if the owner does not meet these conditions. 1040 ez forms 2014 Sales to unregistered person. 1040 ez forms 2014   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. 1040 ez forms 2014   The seller is liable for the tax. 1040 ez forms 2014 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 1040 ez forms 2014   The seller is a registrant. 1040 ez forms 2014 The seller has an unexpired notification certificate (discussed later) from the buyer. 1040 ez forms 2014 The seller has no reason to believe any information on the certificate is false. 1040 ez forms 2014 The buyer of the gasoline is liable for the tax if the seller meets these conditions. 1040 ez forms 2014 The buyer is jointly and severally liable if the seller does not meet these conditions. 1040 ez forms 2014 Exception. 1040 ez forms 2014   The tax does not apply to a sale if all of the following apply. 1040 ez forms 2014 The buyer's principal place of business is not in the United States. 1040 ez forms 2014 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 1040 ez forms 2014 The seller is a registrant and the exporter of record. 1040 ez forms 2014 The fuel was exported. 1040 ez forms 2014 Removal or sale of blended gasoline. 1040 ez forms 2014   The removal or sale of blended gasoline by the blender is taxable. 1040 ez forms 2014 See Blended taxable fuel under Definitions, earlier. 1040 ez forms 2014   The blender is liable for the tax. 1040 ez forms 2014 The tax is figured on the number of gallons not previously subject to the tax on gasoline. 1040 ez forms 2014   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. 1040 ez forms 2014 See Form 720 to report this tax. 1040 ez forms 2014 You also must be registered with the IRS as a blender. 1040 ez forms 2014 See Form 637. 1040 ez forms 2014   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. 1040 ez forms 2014 Notification certificate. 1040 ez forms 2014   The notification certificate is used to notify a person of the registration status of the registrant. 1040 ez forms 2014 A copy of the registrant's letter of registration cannot be used as a notification certificate. 1040 ez forms 2014 A model notification certificate is shown in the Appendix as Model Certificate C. 1040 ez forms 2014 A notification certificate must contain all information necessary to complete the model. 1040 ez forms 2014   The certificate may be included as part of any business records normally used for a sale. 1040 ez forms 2014 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. 1040 ez forms 2014 The registrant must provide a new certificate if any information on a certificate has changed. 1040 ez forms 2014 Additional persons liable. 1040 ez forms 2014   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. 1040 ez forms 2014 Gasoline Blendstocks Gasoline blendstocks may be subject to $. 1040 ez forms 2014 001 per gallon LUST tax as discussed below. 1040 ez forms 2014 Gasoline includes gasoline blendstocks. 1040 ez forms 2014 The previous discussions apply to these blendstocks. 1040 ez forms 2014 However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. 1040 ez forms 2014 001 per gallon or are not subject to the excise tax. 1040 ez forms 2014 Blendstocks. 1040 ez forms 2014   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. 1040 ez forms 2014   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. 1040 ez forms 2014 Not used to produce finished gasoline. 1040 ez forms 2014   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. 1040 ez forms 2014 Removals and entries not connected to sale. 1040 ez forms 2014   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. 1040 ez forms 2014 Removals and entries connected to sale. 1040 ez forms 2014   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. 1040 ez forms 2014 The person has an unexpired certificate (discussed later) from the buyer. 1040 ez forms 2014 The person has no reason to believe any information in the certificate is false. 1040 ez forms 2014 Sales after removal or entry. 1040 ez forms 2014   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. 1040 ez forms 2014 The seller is liable for the tax. 1040 ez forms 2014 However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. 1040 ez forms 2014 The seller has an unexpired certificate (discussed next) from the buyer. 1040 ez forms 2014 The seller has no reason to believe any information in the certificate is false. 1040 ez forms 2014 Certificate of buyer. 1040 ez forms 2014   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. 1040 ez forms 2014 The certificate may be included as part of any business records normally used for a sale. 1040 ez forms 2014 A model certificate is shown in the Appendix as Model Certificate D. 1040 ez forms 2014 The certificate must contain all information necessary to complete the model. 1040 ez forms 2014   A certificate expires on the earliest of the following dates. 1040 ez forms 2014 The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040 ez forms 2014 The date a new certificate is provided to the seller. 1040 ez forms 2014 The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. 1040 ez forms 2014 The buyer must provide a new certificate if any information on a certificate has changed. 1040 ez forms 2014   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. 1040 ez forms 2014 Received at approved terminal or refinery. 1040 ez forms 2014   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. 1040 ez forms 2014 The person is a registrant. 1040 ez forms 2014 The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. 1040 ez forms 2014 The person has no reason to believe any information on the certificate is false. 1040 ez forms 2014 Bulk transfers to registered industrial user. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 Credits or Refunds. 1040 ez forms 2014   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. 1040 ez forms 2014 For more information, see chapter 2. 1040 ez forms 2014 Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. 1040 ez forms 2014 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. 1040 ez forms 2014 Diesel fuel does not include gasoline, kerosene, excluded liquid, No. 1040 ez forms 2014 5 and No. 1040 ez forms 2014 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. 1040 ez forms 2014 An excluded liquid is either of the following. 1040 ez forms 2014 A liquid that contains less than 4% normal paraffins. 1040 ez forms 2014 A liquid with all the following properties. 1040 ez forms 2014 Distillation range of 125 degrees Fahrenheit or less. 1040 ez forms 2014 Sulfur content of 10 ppm or less. 1040 ez forms 2014 Minimum color of +27 Saybolt. 1040 ez forms 2014 Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. 1040 ez forms 2014 Kerosene. 1040 ez forms 2014   This means any of the following liquids. 1040 ez forms 2014 One of the two grades of kerosene (No. 1040 ez forms 2014 1-K and No. 1040 ez forms 2014 2-K) covered by ASTM specification D3699. 1040 ez forms 2014 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). 1040 ez forms 2014 See Kerosene for Use in Aviation, later. 1040 ez forms 2014   However, kerosene does not include excluded liquid, discussed earlier. 1040 ez forms 2014   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. 1040 ez forms 2014 Diesel-powered highway vehicle. 1040 ez forms 2014   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. 1040 ez forms 2014 Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. 1040 ez forms 2014 For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. 1040 ez forms 2014 2) in chapter 2. 1040 ez forms 2014 Diesel-powered train. 1040 ez forms 2014   This is any diesel-powered equipment or machinery that rides on rails. 1040 ez forms 2014 The term includes a locomotive, work train, switching engine, and track maintenance machine. 1040 ez forms 2014 Taxable Events The tax on diesel fuel and kerosene is $. 1040 ez forms 2014 244 per gallon. 1040 ez forms 2014 It is imposed on the removal, entry, or sale of diesel fuel and kerosene. 1040 ez forms 2014 Each of these events is discussed later. 1040 ez forms 2014 Only the $. 1040 ez forms 2014 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. 1040 ez forms 2014 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. 1040 ez forms 2014 See Refunds of Second Tax in chapter 2. 1040 ez forms 2014 Use in certain intercity and local buses. 1040 ez forms 2014   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. 1040 ez forms 2014 A claim for $. 1040 ez forms 2014 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. 1040 ez forms 2014 An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. 1040 ez forms 2014 The bus must be engaged in one of the following activities. 1040 ez forms 2014 Scheduled transportation along regular routes regardless of the size of the bus. 1040 ez forms 2014 Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). 1040 ez forms 2014 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. 1040 ez forms 2014 Removal from terminal. 1040 ez forms 2014   All removals of diesel fuel and kerosene at a terminal rack are taxable. 1040 ez forms 2014 The position holder for that fuel is liable for the tax. 1040 ez forms 2014 Two-party exchanges. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. 1040 ez forms 2014 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. 1040 ez forms 2014 The transaction is subject to a written contract. 1040 ez forms 2014 Terminal operator's liability. 1040 ez forms 2014   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). 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 The terminal operator is a registrant. 1040 ez forms 2014 The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. 1040 ez forms 2014 The terminal operator has no reason to believe any information on the certificate is false. 1040 ez forms 2014 Removal from refinery. 1040 ez forms 2014   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. 1040 ez forms 2014 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. 1040 ez forms 2014 It is made at the refinery rack. 1040 ez forms 2014 The refiner is liable for the tax. 1040 ez forms 2014 Exception. 1040 ez forms 2014   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. 1040 ez forms 2014 The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 1040 ez forms 2014 The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 1040 ez forms 2014 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. 1040 ez forms 2014 Entry into the United States. 1040 ez forms 2014   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. 1040 ez forms 2014 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 1040 ez forms 2014 It is not made by bulk transfer. 1040 ez forms 2014 The enterer is liable for the tax. 1040 ez forms 2014 Importer of record's liability. 1040 ez forms 2014   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. 1040 ez forms 2014   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 1040 ez forms 2014 The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. 1040 ez forms 2014 The importer of record has no reason to believe any information in the certificate is false. 1040 ez forms 2014 Customs bond. 1040 ez forms 2014   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. 1040 ez forms 2014 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 1040 ez forms 2014   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. 1040 ez forms 2014 The position holder is liable for the tax. 1040 ez forms 2014 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 1040 ez forms 2014 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 1040 ez forms 2014 Bulk transfers not received at approved terminal or refinery. 1040 ez forms 2014   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. 1040 ez forms 2014 No tax was previously imposed (as discussed earlier) on any of the following events. 1040 ez forms 2014 The removal from the refinery. 1040 ez forms 2014 The entry into the United States. 1040 ez forms 2014 The removal from a terminal by an unregistered position holder. 1040 ez forms 2014 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). 1040 ez forms 2014   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. 1040 ez forms 2014 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 1040 ez forms 2014 The owner is a registrant. 1040 ez forms 2014 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. 1040 ez forms 2014 The owner has no reason to believe any information on the certificate is false. 1040 ez forms 2014 The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. 1040 ez forms 2014 The operator is jointly and severally liable if the owner does not meet these conditions. 1040 ez forms 2014 Sales to unregistered person. 1040 ez forms 2014   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. 1040 ez forms 2014   The seller is liable for the tax. 1040 ez forms 2014 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 1040 ez forms 2014 The seller is a registrant. 1040 ez forms 2014 The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. 1040 ez forms 2014 The seller has no reason to believe any information on the certificate is false. 1040 ez forms 2014 The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. 1040 ez forms 2014 The buyer is jointly and severally liable if the seller does not meet these conditions. 1040 ez forms 2014 Exception. 1040 ez forms 2014   The tax does not apply to a sale if all of the following apply. 1040 ez forms 2014 The buyer's principal place of business is not in the United States. 1040 ez forms 2014 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 1040 ez forms 2014 The seller is a registrant and the exporter of record. 1040 ez forms 2014 The fuel was exported. 1040 ez forms 2014 Removal or sale of blended diesel fuel or kerosene. 1040 ez forms 2014   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. 1040 ez forms 2014 Blended taxable fuel produced using biodiesel is subject to the tax. 1040 ez forms 2014 See Blended taxable fuel under Definitions, earlier. 1040 ez forms 2014   The blender is liable for the tax. 1040 ez forms 2014 The tax is figured on the number of gallons not previously subject to the tax. 1040 ez forms 2014   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. 1040 ez forms 2014 Generally, the biodiesel mixture must be diesel fuel (defined earlier). 1040 ez forms 2014 See Form 720 to report this tax. 1040 ez forms 2014 You also must be registered by the IRS as a blender. 1040 ez forms 2014 See Form 637 for more information. 1040 ez forms 2014   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. 1040 ez forms 2014 Additional persons liable. 1040 ez forms 2014   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. 1040 ez forms 2014 Credits or Refunds. 1040 ez forms 2014   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. 1040 ez forms 2014 For more information, see chapter 2. 1040 ez forms 2014 Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. 1040 ez forms 2014 001 per gallon LUST tax as discussed below, unless the fuel is for export. 1040 ez forms 2014 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. 1040 ez forms 2014 The person otherwise liable for tax (for example, the position holder) is a registrant. 1040 ez forms 2014 In the case of a removal from a terminal, the terminal is an approved terminal. 1040 ez forms 2014 The diesel fuel or kerosene satisfies the dyeing requirements (described next). 1040 ez forms 2014 Dyeing requirements. 1040 ez forms 2014   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. 1040 ez forms 2014 It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. 1040 ez forms 2014 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. 1040 ez forms 2014 Is indelibly dyed by mechanical injection. 1040 ez forms 2014 See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. 1040 ez forms 2014 Notice required. 1040 ez forms 2014   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. 1040 ez forms 2014   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. 1040 ez forms 2014   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). 1040 ez forms 2014 That seller is subject to the penalty described next. 1040 ez forms 2014 Penalty. 1040 ez forms 2014   A penalty is imposed on a person if any of the following situations apply. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. 1040 ez forms 2014 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. 1040 ez forms 2014   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040 ez forms 2014 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040 ez forms 2014   This penalty is in addition to any tax imposed on the fuel. 1040 ez forms 2014   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. 1040 ez forms 2014   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. 1040 ez forms 2014   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. 1040 ez forms 2014 However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. 1040 ez forms 2014 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. 1040 ez forms 2014 Exception to penalty. 1040 ez forms 2014   The penalty under item (3) will not apply in any of the following situations. 1040 ez forms 2014 Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. 1040 ez forms 2014 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. 1040 ez forms 2014 The alteration or attempted alteration occurs in an exempt area of Alaska. 1040 ez forms 2014 See Removal for sale or use in Alaska, later. 1040 ez forms 2014 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. 1040 ez forms 2014 Alaska and Feedstocks Tax of $. 1040 ez forms 2014 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). 1040 ez forms 2014 Undyed kerosene used for feedstock purposes. 1040 ez forms 2014 Removal for sale or use in Alaska. 1040 ez forms 2014   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. 1040 ez forms 2014 The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. 1040 ez forms 2014 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. 1040 ez forms 2014 In the case of a removal from a terminal, the terminal is an approved terminal. 1040 ez forms 2014 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. 1040 ez forms 2014   If all three of the requirements above are not met, then tax is imposed at $. 1040 ez forms 2014 244 per gallon. 1040 ez forms 2014   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. 1040 ez forms 2014 Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. 1040 ez forms 2014 Later sales. 1040 ez forms 2014   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. 1040 ez forms 2014 The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. 1040 ez forms 2014 However, the sale is not taxable (other than the LUST tax at $. 1040 ez forms 2014 001 per gallon) if all the following requirements are met. 1040 ez forms 2014 The fuel is sold in Alaska for certain nontaxable uses. 1040 ez forms 2014 The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. 1040 ez forms 2014 The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. 1040 ez forms 2014 Feedstock purposes. 1040 ez forms 2014   The $. 1040 ez forms 2014 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. 1040 ez forms 2014 The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. 1040 ez forms 2014 In the case of a removal from a terminal, the terminal is an approved terminal. 1040 ez forms 2014 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. 1040 ez forms 2014   If all of the requirements above are not met, then tax is imposed at $. 1040 ez forms 2014 244 per gallon. 1040 ez forms 2014   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. 1040 ez forms 2014 For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. 1040 ez forms 2014 A feedstock user is a person that uses kerosene for a feedstock purpose. 1040 ez forms 2014 A registered feedstock user is a person that has been registered by the IRS as a feedstock user. 1040 ez forms 2014 See Registration Requirements, earlier. 1040 ez forms 2014 Later sales. 1040 ez forms 2014   The excise tax ($. 1040 ez forms 2014 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. 1040 ez forms 2014 The tax is imposed at the time of the later sale and that seller is liable for the tax. 1040 ez forms 2014 Certificate. 1040 ez forms 2014   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. 1040 ez forms 2014 The certificate may be included as part of any business records normally used for a sale. 1040 ez forms 2014 A model certificate is shown in the Appendix as Model Certificate G. 1040 ez forms 2014 Your certificate must contain all information necessary to complete the model. 1040 ez forms 2014   A certificate expires on the earliest of the following dates. 1040 ez forms 2014 The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040 ez forms 2014 The date the seller is provided a new certificate or notice that the current certificate is invalid. 1040 ez forms 2014 The date the seller is notified the buyer's registration has been revoked or suspended. 1040 ez forms 2014   The buyer must provide a new certificate if any information on a certificate has changed. 1040 ez forms 2014 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. 1040 ez forms 2014 Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. 1040 ez forms 2014 Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. 1040 ez forms 2014 Any liquid other than gasoline, diesel fuel, or kerosene. 1040 ez forms 2014 Generally, this back-up tax is imposed at a rate of $. 1040 ez forms 2014 244 per gallon. 1040 ez forms 2014 Liability for tax. 1040 ez forms 2014   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. 1040 ez forms 2014 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. 1040 ez forms 2014 Exemptions from the back-up tax. 1040 ez forms 2014   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. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 A reduced tax rate of $. 1040 ez forms 2014 198 per gallon is imposed on a diesel-water fuel emulsion. 1040 ez forms 2014 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. 1040 ez forms 2014 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 $. 1040 ez forms 2014 244 per gallon. 1040 ez forms 2014 Credits or refunds. 1040 ez forms 2014   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. 1040 ez forms 2014 Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. 1040 ez forms 2014 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). 1040 ez forms 2014 For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. 1040 ez forms 2014 219. 1040 ez forms 2014 The rate of $. 1040 ez forms 2014 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. 1040 ez forms 2014 The airport terminal does not need to be a secured airport terminal for this rate to apply. 1040 ez forms 2014 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. 1040 ez forms 2014 For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. 1040 ez forms 2014 044 per gallon. 1040 ez forms 2014 For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. 1040 ez forms 2014 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. 1040 ez forms 2014 See Terminal located within a secured area of an airport, later. 1040 ez forms 2014 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 1040 ez forms 2014 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 $. 1040 ez forms 2014 001. 1040 ez forms 2014 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 1040 ez forms 2014 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. 1040 ez forms 2014 See Terminal located within a secured area of an airport, later. 1040 ez forms 2014 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 1040 ez forms 2014 The position holder is liable for the $. 1040 ez forms 2014 001 per gallon tax. 1040 ez forms 2014 For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. 1040 ez forms 2014 141 per gallon applies. 1040 ez forms 2014 Certain refueler trucks, tankers, and tank wagons treated as terminals. 1040 ez forms 2014   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. 1040 ez forms 2014 Such terminal is located within an area of an airport. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 Information reporting will be required by terminal operators regarding this provision. 1040 ez forms 2014 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. 1040 ez forms 2014 Terminal located within a secured area of an airport. 1040 ez forms 2014   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. 1040 ez forms 2014 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. 1040 ez forms 2014 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 $. 1040 ez forms 2014 044 per gallon. 1040 ez forms 2014 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). 1040 ez forms 2014 For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. 1040 ez forms 2014 For the aircraft operator to be liable for the tax $. 1040 ez forms 2014 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. 1040 ez forms 2014 Commercial aviation. 1040 ez forms 2014   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. 1040 ez forms 2014 However, commercial aviation does not include any of the following uses. 1040 ez forms 2014 Any use exclusively for the purpose of skydiving. 1040 ez forms 2014 Certain air transportation by seaplane. 1040 ez forms 2014 See Seaplanes under Transportation of Persons by Air in chapter 4. 1040 ez forms 2014 Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. 1040 ez forms 2014 For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. 1040 ez forms 2014 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. 1040 ez forms 2014 For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. 1040 ez forms 2014 Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. 1040 ez forms 2014 See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. 1040 ez forms 2014 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 $. 1040 ez forms 2014 141 per gallon. 1040 ez forms 2014 The fractional ownership program manager is liable for the tax. 1040 ez forms 2014 The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. 1040 ez forms 2014 If the surtax is imposed, the following air transportation taxes do not apply. 1040 ez forms 2014 Transportation of persons by air. 1040 ez forms 2014 Transportation of property by air. 1040 ez forms 2014 Use of international air travel facilities. 1040 ez forms 2014 These taxes are described under Air Transportation Taxes, later. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 Fractional program aircraft. 1040 ez forms 2014   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. 1040 ez forms 2014 S. 1040 ez forms 2014   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. 1040 ez forms 2014 In such situations, the flight is not commercial aviation. 1040 ez forms 2014 Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. 1040 ez forms 2014 Fractional owner. 1040 ez forms 2014   Any person owning any interest (including the entire interest) in a fractional program aircraft. 1040 ez forms 2014 Dry lease aircraft exchange. 1040 ez forms 2014   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. 1040 ez forms 2014 Special rule relating to deadhead service. 1040 ez forms 2014   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. 1040 ez forms 2014 More information. 1040 ez forms 2014   See section 4043 for more information on the surtax. 1040 ez forms 2014 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. 1040 ez forms 2014 Certificate. 1040 ez forms 2014   The certificate may be included as part of any business records normally used for a sale. 1040 ez forms 2014 See Model Certificate K in the Appendix. 1040 ez forms 2014   A certificate expires on the earliest of the following dates. 1040 ez forms 2014 The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040 ez forms 2014 The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. 1040 ez forms 2014 The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. 1040 ez forms 2014   The buyer must provide a new certificate if any information on a certificate has changed. 1040 ez forms 2014   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. 1040 ez forms 2014 Exempt use. 1040 ez forms 2014   The rate on kerosene for use in aviation is $. 1040 ez forms 2014 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. 1040 ez forms 2014 An exempt use includes kerosene for the exclusive use of a state or local government. 1040 ez forms 2014 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 1040 ez forms 2014 Flash title transaction. 1040 ez forms 2014   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. 1040 ez forms 2014 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. 1040 ez forms 2014 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. 1040 ez forms 2014 Reseller statement. 1040 ez forms 2014   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. 1040 ez forms 2014 Credits or Refunds. 1040 ez forms 2014   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). 1040 ez forms 2014 A claim may be made by a registered ultimate vendor for certain sales. 1040 ez forms 2014 For more information, see chapter 2. 1040 ez forms 2014 Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. 1040 ez forms 2014 Other Fuels include alternative fuels. 1040 ez forms 2014 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. 1040 ez forms 2014 Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. 1040 ez forms 2014 Qualified methanol and ethanol fuels. 1040 ez forms 2014   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. 1040 ez forms 2014 The tax rates are listed in the Instructions for Form 720. 1040 ez forms 2014 Partially exempt methanol and ethanol fuels. 1040 ez forms 2014   A reduced tax rate applies to these fuels. 1040 ez forms 2014 Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. 1040 ez forms 2014 The tax rates are listed in the Instructions for Form 720. 1040 ez forms 2014 Motor vehicles. 1040 ez forms 2014   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. 1040 ez forms 2014 They are propelled by a motor. 1040 ez forms 2014 They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t