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1040 Short Form

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1040 Short Form

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

1040 short form 28. 1040 short form   Deducciones Misceláneas Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles Qué Hay de Nuevo Tarifa estándar por milla. 1040 short form  La tarifa para uso comercial de un vehículo en 2013 es 56½ centavos por milla. 1040 short form Introduction Este capítulo explica qué gastos pueden declararse como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). 1040 short form Usted tendrá que reducir por el 2% de su ingreso bruto ajustado el total de la mayoría de las deducciones misceláneas detalladas. 1040 short form Este capítulo trata los siguientes temas: Deducciones sujetas al límite del 2%. 1040 short form Deducciones no sujetas al límite del 2%. 1040 short form Gastos que no se pueden deducir. 1040 short form Tiene que guardar documentación para verificar sus deducciones. 1040 short form Debe guardar sus recibos, cheques cancelados, cheques sustitutivos, estados de cuentas financieras y otros documentos comprobantes. 1040 short form Si desea obtener más información sobre el mantenimiento de documentación, obtenga la Publicación 552, Recordkeeping for Individuals (Mantenimiento de documentación para personas físicas), en inglés. 1040 short form Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 525 Taxable and Nontaxable Income (El ingreso tributable y no tributable), en inglés 529 Miscellaneous Deductions (Deducciones misceláneas), en inglés 535 Business Expenses (Gastos de negocios), en inglés 587 Business Use of Your Home (Including Use by Daycare Providers) (Uso de su domicilio para propósitos comerciales (incluyendo el uso por proveedores de cuidado infantil)), en inglés 946 How To Depreciate Property (Cómo depreciar la propiedad), en inglés Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Deducciones Sujetas al Límite del 2% Usted puede deducir ciertos gastos como deducciones detalladas misceláneas en el Anexo A (Formulario 1040). 1040 short form Puede deducir la parte de sus gastos que supere al 2% de su ingreso bruto ajustado. 1040 short form Se calcula la deducción en el Anexo A; restando el 2% de sus ingresos brutos ajustados del total de estos gastos. 1040 short form Su ingreso bruto ajustado es la cifra escrita en la línea 38 del Formulario 1040. 1040 short form Por lo general, se aplica el límite del 2% después de aplicar los demás límites de deducciones. 1040 short form Por ejemplo, el límite del 50% (o del 80%) sobre comidas y entretenimiento relacionados con los negocios (explicado en el capítulo 26) se aplica antes de aplicar el límite del 2%. 1040 short form Las deducciones sujetas al límite del 2% se explican aquí de acuerdo con las tres categorías en las cuales los declara en el Anexo A (Formulario 1040): Gastos del empleado no reembolsados (línea 21). 1040 short form Costos de la preparación de la declaración de impuestos (línea 22). 1040 short form Otros gastos (línea 23). 1040 short form Gastos del Empleado no Reembolsados (Línea 21) Generalmente, uno puede deducir en la línea 21 del Anexo A (Formulario 1040) los gastos del empleado no reembolsados que: Pague o en los que incurra durante el año tributario, Sean necesarios para llevar a cabo su oficio o negocio como empleado y Sean ordinarios y necesarios. 1040 short form Un gasto es “ordinario” si es común y aceptado en su oficio, negocio o profesión. 1040 short form Un gasto es necesario si es adecuado y útil para su negocio. 1040 short form Un gasto no tiene que ser obligatorio para considerarse necesario. 1040 short form A continuación se indican algunos ejemplos de gastos del empleado no reembolsados. 1040 short form Después de la lista encontrará otros ejemplos de gastos del empleado no reembolsados. 1040 short form Deudas incobrables incurridas por un empleado en la ejecución de su trabajo. 1040 short form Educación relacionada con el trabajo. 1040 short form (Vea el capítulo 27). 1040 short form Honorarios legales relacionados con su trabajo. 1040 short form Licencias y tarifas reglamentarias. 1040 short form Primas de seguro contra negligencia profesional. 1040 short form Exámenes médicos requeridos por un empleador. 1040 short form Impuestos sobre una profesión u ocupación. 1040 short form Pasaporte para un viaje de negocios. 1040 short form Suscripciones a revistas profesionales y de industria relacionadas con su trabajo. 1040 short form Viajes, transporte, entretenimiento y regalos relacionados con su trabajo. 1040 short form (Vea el capítulo 26). 1040 short form Seguro de Responsabilidad Comercial Puede deducir las primas de seguro que pagó para protegerse contra responsabilidad personal por actos ilícitos en el trabajo. 1040 short form Daños por Incumplimiento de Contrato de Empleo Si deja de cumplir con un contrato de empleo, puede deducir los daños que pague a su antiguo empleador que sean atribuibles a la paga que había recibido de ese empleador. 1040 short form Depreciación de Computadoras Puede declarar una deducción por depreciación de una computadora que usted usa en el trabajo como empleado si su uso: Es para conveniencia de su empleador y Se requiere como una condición de su empleo. 1040 short form Para obtener información acerca de las reglas y excepciones a las reglas que afectan las deducciones permitidas por una computadora en su casa, vea la Publicación 529, en inglés. 1040 short form Cuotas a Cámaras de Comercio y Asociaciones Profesionales Es posible que pueda deducir cuotas pagadas a organizaciones profesionales (como asociaciones de abogados y asociaciones médicas) y a cámaras de comercio y organizaciones parecidas, si la afiliación le ayuda a realizar los deberes de su trabajo. 1040 short form Estas organizaciones incluyen: Juntas comerciales, Asociaciones comerciales, Organizaciones cívicas o de servicios públicos, Juntas de bienes raíces y Asociaciones profesionales. 1040 short form Actividades políticas y de cabildeo. 1040 short form   Quizás no pueda deducir la parte de sus cuotas destinada a ciertas actividades políticas y de cabildeo. 1040 short form Vea Cuotas usadas para cabildeo bajo Gastos no Deducibles, más adelante. 1040 short form Gastos del Educador Si en el año 2013 usted era un educador que reunía los requisitos, usted puede deducir hasta $250 de gastos calificados que usted pagó en el año 2013 como ajuste a los ingresos brutos, en la línea 23 del Formulario 1040, en vez de una deducción detallada miscelánea. 1040 short form Si presenta el Formluario 1040A, usted podría deducir estos gastos en la línea 16. 1040 short form Si usted y su cónyuge están presentando una declaración conjunta y ambos fueron educadores calificados, la deducción máxima es $500. 1040 short form No obstante, ninguno puede deducir más de $250 como gastos calificados. 1040 short form Oficina en el Domicilio Si de manera habitual, usted usa una parte de su domicilio exclusivamente para propósitos comerciales, tal vez pueda deducir una parte de los gastos de operación y depreciación de su domicilio. 1040 short form Puede reclamar esta deducción por el uso comercial de una parte de su domicilio sólo si utiliza esa parte habitual y exclusivamente: Como el lugar principal de negocios para algún oficio o negocio, Como lugar para reunirse o recibir a sus pacientes o clientes en el transcurso normal de su oficio o negocio o En el caso de un edificio separado no conectado a su domicilio, si lo usa para fines de su oficio o negocio. 1040 short form Dicho uso comercial, habitual y exclusivo tiene que ser para conveniencia de su empleador y no sólo adecuado y útil para su propio trabajo. 1040 short form Vea la Publicación 587, en inglés, para obtener información más detallada y una hoja de trabajo. 1040 short form Gastos Relacionados con la Búsqueda de Empleo Puede deducir determinados gastos que tenga al buscar un nuevo trabajo en su profesión actual, incluso si no lo consigue. 1040 short form Pero no puede deducir estos gastos si: Busca trabajo en una nueva profesión, Hubo una pausa considerable entre el término de su último trabajo y la búsqueda de un trabajo nuevo o Busca trabajo por primera vez. 1040 short form Cuotas de agencias de colocación y empleo. 1040 short form   Puede deducir cuotas que pague a agencias de colocación y empleo que usa como parte de su búsqueda de trabajo en su profesión actual. 1040 short form Si el empleador le devuelve dinero. 1040 short form   Si, en un año posterior, su empleador le devuelve el dinero de las cuotas de agencias de empleo, usted tiene que incluir la cantidad que reciba en sus ingresos brutos hasta que llegue al total del beneficio tributario que recibió en el año anterior. 1040 short form (Vea Recuperaciones de Fondos en el capítulo 12). 1040 short form Si el empleador le paga a la agencia de empleo. 1040 short form   Si su empleador paga las cuotas directamente a la agencia de empleo y usted no es responsable de pagarlas, no puede incluirlas en sus ingresos brutos. 1040 short form Currículum vitae. 1040 short form   Puede deducir lo que gaste para preparar o enviar por correo copias de un currículum vitae a posibles empleadores siempre que busca un trabajo nuevo en su profesión actual. 1040 short form Gastos de viaje y transporte. 1040 short form   Si viaja a algún lugar y durante su estadía busca un trabajo nuevo en su profesión actual, tal vez pueda deducir los gastos de viaje de ida y vuelta al lugar. 1040 short form Puede deducir los gastos de viaje si el viaje se realizó principalmente para buscar un trabajo nuevo. 1040 short form Es importante saber qué parte del tiempo dedique a actividades personales y qué parte del tiempo dedique a buscar trabajo para determinar si el viaje se hizo principalmente por motivos personales o para buscar un trabajo nuevo. 1040 short form   Incluso si no puede deducir los gastos de viaje de ida y vuelta al lugar, puede deducir los gastos de buscar trabajo nuevo en su profesión actual que incurra mientras se encuentra en dicho lugar. 1040 short form   Puede optar por utilizar la tarifa estándar por milla para calcular los gastos de automóvil. 1040 short form La tarifa correspondiente al año 2013 para uso comercial de un vehículo es 56½ centavos por milla. 1040 short form Vea el capítulo 26 para más información. 1040 short form Licencias y Tarifas Reglamentarias Puede deducir la cantidad que pague cada año a gobiernos estatales o locales por licencias y tarifas reglamentarias para su oficio, negocio o profesión. 1040 short form Impuestos Incidentales al Trabajo Puede deducir un impuesto incidental al trabajo que una localidad le cobre a una tarifa fija por el privilegio de trabajar o realizar un negocio dentro de dicha localidad. 1040 short form Si usted es empleado, puede reclamar impuestos incidentales al trabajo sólo como deducción miscelánea sujeta al límite del 2%; no puede reclamarlos como una deducción en otro lugar de su declaración. 1040 short form Reintegro de un Pago de Asistencia Un “pago de asistencia” es aquel pago que se recibe de acuerdo con un plan del empleador para ayudar a los empleados que pierden su empleo debido a la falta de trabajo. 1040 short form Si usted reintegra un pago de asistencia de suma global que recibió y había incluido en sus ingresos en un año anterior, puede deducir dicho reintegro. 1040 short form Gastos de Investigación de un Profesor Universitario Si es profesor universitario, puede deducir los gastos de investigación, incluidos gastos de viaje y gastos en los que incurra por enseñar, dar conferencias o escribir y publicar temas relacionados directamente con su labor de enseñanza. 1040 short form Tiene que haber comenzado la investigación como parte de los deberes de enseñanza que se esperan de un profesor y sin expectativas lucrativas además del sueldo. 1040 short form No obstante, no puede deducir los costos de viajes como una forma de educación. 1040 short form Herramientas Utilizadas en su Trabajo Por lo general, puede deducir los gastos por herramientas que usa en su trabajo si éstas se desgastan y se deshace de ellas dentro de 1 año después de la fecha de compra. 1040 short form Puede depreciar el costo de las herramientas cuya vida sea mayor del año tributario. 1040 short form Para obtener más información acerca de la depreciación, vea la Publicación 946, en inglés. 1040 short form Cuotas y Gastos de Afiliación a un Sindicato Puede deducir cuotas y tarifas iniciales que pague para afiliarse a un sindicato. 1040 short form También puede deducir contribuciones destinadas a los beneficios para miembros del sindicato desempleados. 1040 short form No obstante, no puede deducir la parte de las contribuciones o aportaciones destinadas a los fondos para el pago de beneficios por enfermedad, accidente o fallecimiento. 1040 short form Asimismo, no puede deducir aportaciones a un fondo de pensiones, incluso si el sindicato le exige que realice las aportaciones. 1040 short form Tal vez no pueda deducir las cantidades que pague al sindicato si éstas están relacionadas con determinadas actividades políticas o de cabildeo. 1040 short form Vea Gastos de Cabildeo bajo Gastos no Deducibles, más adelante. 1040 short form Ropa de Trabajo y Uniformes Puede deducir el costo y mantenimiento de la ropa de trabajo si se cumplen los dos requisitos siguientes: Está obligado a usarlas como condición de empleo. 1040 short form La ropa no es adecuada para uso cotidiano. 1040 short form No es suficiente usar ropa distintiva. 1040 short form Su empleador tiene que requerir específicamente esa ropa. 1040 short form Tampoco es suficiente que, de hecho, no use su ropa de trabajo en otro lugar. 1040 short form La ropa no puede servir para reemplazar su ropa habitual. 1040 short form Algunos ejemplos de trabajadores que tal vez puedan deducir el costo y mantenimiento de la ropa de trabajo son: personas que realicen entregas, bomberos, proveedores de servicios de la salud, agentes encargados de mantener el orden público, carteros, atletas profesionales y trabajadores del transporte (aéreo, ferroviario, terrestre, etc. 1040 short form ). 1040 short form Los músicos y artistas pueden deducir el costo de la ropa y los accesorios de teatro si no son adecuados para su uso cotidiano. 1040 short form Sin embargo, la ropa de trabajo que conste de un gorro blanco, camisa blanca o chaqueta blanca, overol (de pintor) blanco y zapatos de trabajo estándar, como la que debe usar un pintor en su trabajo por exigencia de su sindicato, no es distintiva en cuanto a carácter ni a la naturaleza del uniforme. 1040 short form Igualmente, los costos de compra y mantenimiento de ropa de trabajo azul usada por un soldador a solicitud de un capataz no son deducibles. 1040 short form Ropa de protección. 1040 short form   Puede deducir el costo de la ropa de protección obligatoria en su trabajo, como zapatos o botas de seguridad, anteojos de seguridad, cascos y guantes de trabajo. 1040 short form   Algunos ejemplos de trabajadores a los que quizás se les exija usar artículos de seguridad son: carpinteros, trabajadores del cemento, trabajadores de productos químicos, electricistas, tripulación de barcos de pesca, maquinistas, trabajadores de campos petrolíferos, fontaneros, técnicos en tuberías y conductores de camiones. 1040 short form Uniformes militares. 1040 short form   Generalmente, no puede deducir el costo de uniformes si está en servicio activo a tiempo completo en las Fuerzas Armadas. 1040 short form Sin embargo, si es miembro en reserva de las Fuerzas Armadas, puede deducir el costo no reembolsado de su uniforme si los reglamentos militares exigen que su uso se limite a cuando esté en servicio como miembro en reserva. 1040 short form Al calcular la deducción, tiene que deducir del costo la asignación no gravable que reciba por estos gastos. 1040 short form   Si las reglas militares locales no le permiten que use uniformes de faena cuando no esté de servicio, puede deducir la cantidad por la cual el costo de compra y mantenimiento de estos uniformes sea superior a la asignación por uniforme que reciba. 1040 short form   Puede deducir el costo de sus uniformes si es miembro del personal o profesorado civil de una escuela militar. 1040 short form Costos de la Preparación de la Declaración de Impuestos (Línea 22) Generalmente, puede deducir los costos de la preparación de la declaración de impuestos en el año en el que los paga. 1040 short form De este modo, en la declaración de impuestos de 2013, puede deducir los costos pagados en el año 2013 por la preparación de la declaración del año 2012. 1040 short form Estos costos incluyen el costo de los programas de software de preparación de impuestos y publicaciones tributarias. 1040 short form También incluyen todo costo que haya pagado por la presentación electrónica de su declaración. 1040 short form Otros Gastos (Línea 23) Puede deducir otros gastos determinados como deducciones detalladas misceláneas sujetas al límite del 2%. 1040 short form En la línea 23 del Anexo A (Formulario 1040), puede deducir gastos que paga para: Generar o cobrar ingresos que se tienen que incluir en sus ingresos brutos, Administrar, conservar o mantener en buen estado propiedad cuya finalidad es generar un ingreso de estas características o Determinar, impugnar, pagar o solicitar un reembolso de algún impuesto. 1040 short form Puede deducir gastos que pague para los fines indicados en las secciones (1) y (2) anteriores sólo si están razonable y estrechamente relacionados con estos fines. 1040 short form Algunos de estos gastos se explican más adelante. 1040 short form Si los gastos que pague generan ingresos que sólo sean parcialmente tributables, vea Gastos de Ingresos Exentos de Impuestos más adelante, bajo Gastos no Deducibles. 1040 short form Cargos de Tasación Puede deducir cargos de tasación si los paga para calcular una pérdida por hecho fortuito o el valor justo de mercado de una propiedad donada. 1040 short form Pérdidas por Hecho Fortuito y Robo Puede deducir una pérdida por hecho fortuito o robo como una deducción detallada miscelánea sujeta al límite del 2% si utilizaba la propiedad dañada o robada para realizar servicios como empleado. 1040 short form Primero declare la pérdida en la Sección B del Formulario 4684, Casualties and Thefts (Hechos fortuitos y robos), en inglés. 1040 short form Es posible que también tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de propiedades de negocios), también en inglés, si es que está obligado por otras razones a presentar ese formulario. 1040 short form Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797, ambos en inglés. 1040 short form Para información sobre otras pérdidas por hecho fortuito o robo, vea el capítulo 25. 1040 short form Apoyo Administrativo y Alquiler de Oficina Puede deducir gastos de oficina, (por ejemplo apoyo administrativo y alquiler), que usted incurre con respecto a sus inversiones y al cobro de los ingresos tributables generados por las mismas. 1040 short form Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Puede deducir el cargo administrativo que le cobra el tramitador de la tarjeta de crédito por efectuar un pago del impuesto sobre los ingresos (inclusive pagos del impuesto estimado) con tarjeta de crédito o débito. 1040 short form Dichos cargos son deducibles en el año en que se paguen. 1040 short form Depreciación de Computadora de Uso Doméstico Puede deducir la depreciación de su computadora de uso doméstico si la utiliza para generar ingresos (por ejemplo, para administrar sus inversiones que generen ingresos tributables). 1040 short form Por lo general, tiene que depreciar la computadora según el método uniforme durante el período de recuperación del Sistema Alternativo de Depreciación (ADS, por sus siglas en inglés). 1040 short form Si trabaja como empleado y también utiliza la computadora en ese trabajo, vea la Publicación 946, en inglés. 1040 short form Deducciones que le Sobran de un Caudal Hereditario Si las deducciones totales de un caudal hereditario en su año tributario anterior son superiores a su ingreso bruto de ese año, los beneficiarios que heredan la propiedad pueden deducir la cantidad que le sobró en exceso. 1040 short form No incluya las deducciones por la exención personal del caudal hereditario y las donaciones con fines benéficos al calcular las deducciones totales del caudal hereditario. 1040 short form Los beneficiarios pueden reclamar la deducción sólo para el año tributario en el que, o con el que, termina el caudal hereditario, sea el año final un año normal o un año tributario corto. 1040 short form Para obtener más información, vea Termination of Estate (Terminación de un caudal hereditario) en la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés. 1040 short form Cargos del Cobro de Intereses y Dividendos Puede deducir cargos que paga a un agente de bolsa, banco, fideicomisario o agente parecido por el cobro de los intereses de los bonos o dividendos de acciones tributables. 1040 short form Sin embargo, no puede deducir un cargo que pague a un agente de bolsa para comprar bienes de inversión, como acciones o bonos. 1040 short form Tiene que agregar el cargo al costo de los bienes. 1040 short form No puede deducir el cargo que pague a un agente de bolsa para vender valores. 1040 short form Puede usar el cargo sólo para calcular las pérdidas o ganancias de la venta. 1040 short form Vea las Instrucciones del Formulario 8949, para obtener información sobre cómo declarar el cargo. 1040 short form Gastos Relacionados con un Pasatiempo Por lo general, puede deducir gastos relacionados con un pasatiempo, pero sólo hasta la cantidad del ingreso generado por el mismo. 1040 short form Un pasatiempo no es un negocio porque no se realiza para obtener un beneficio económico. 1040 short form Consulte Actividad sin fines de lucro en el capítulo 12 bajo Otros Ingresos. 1040 short form Deducciones Indirectas de Entidades que Traspasan los Atributos Tributarios Las entidades que traspasan los atributos tributarios incluyen sociedades colectivas, sociedades anónimas de tipo S y fondos mutuos que no se ofrecen al público. 1040 short form Las deducciones de dichas entidades se traspasan a los socios o accionistas. 1040 short form Los socios o accionistas pueden deducir su parte de las deducciones traspasadas para gastos de inversión como deducciones detalladas misceláneas sujetas al límite del 2%. 1040 short form Ejemplo. 1040 short form Usted es miembro de un club de inversiones formado exclusivamente para invertir en valores. 1040 short form El club se considera una sociedad colectiva. 1040 short form Los ingresos de la sociedad colectiva provienen exclusivamente de dividendos, intereses y ganancias tributables procedentes de la venta de valores. 1040 short form En este caso, usted puede deducir su parte de los gastos de operación de la sociedad colectiva como deducciones detalladas misceláneas sujetas al límite del 2%. 1040 short form No obstante, si el club de inversiones tiene inversiones que generan ingresos no tributables también, no puede deducir su parte de los gastos que generan ingresos no tributables. 1040 short form Fondos mutuos de oferta pública. 1040 short form   Los fondos mutuos de oferta pública no traspasan deducciones por gastos de inversión a los accionistas. 1040 short form Un fondo mutuo es “de oferta pública” si: Se comercializa continuamente en virtud de una oferta pública, Se cotiza habitualmente en un mercado bursátil de valores establecido o Están bajo la propiedad de al menos 500 personas en todo momento durante el año tributario. 1040 short form   El fondo mutuo de oferta pública le enviará un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, o un formulario sustitutivo, que indique la cantidad neta del ingreso de dividendos (dividendos brutos menos gastos de inversión). 1040 short form Esta cifra neta es la cantidad que declara como ingresos. 1040 short form Usted no puede también deducir los gastos de inversión incurridos por fondos mutuos de oferta pública porque ya se incluyen como parte de la cantidad neta del ingreso de dividendos. 1040 short form Declaraciones informativas. 1040 short form   Las entidades que traspasan los atributos tributarios deben enviarle declaraciones informativas. 1040 short form Sociedades colectivas y de tipo S. 1040 short form   Estas entidades generan el Anexo K-1, el cual indica los conceptos y las cantidades que tiene que declarar y también identifica los anexos y las líneas de la declaración de impuestos que se deben usar. 1040 short form Fondos mutuos que no son de oferta pública. 1040 short form   Estos fondos le enviarán un Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), o un formulario sustitutivo, el cual indicará su parte de los ingresos brutos y los gastos de inversión. 1040 short form Puede declarar los gastos sólo como una deducción detallada miscelánea sujeta al límite del 2%. 1040 short form Cargos y Gastos Relacionados con la Inversión Puede deducir cargos relacionados con la inversión, custodia, administración de fideicomiso y otros gastos que pague por la administración de inversiones que generen ingresos tributables. 1040 short form Gastos Legales Por lo general, puede deducir gastos legales en los que incurra al intentar generar o cobrar ingresos tributables o que pague en conexión con la determinación, cobro o reembolso de un impuesto. 1040 short form También puede deducir gastos legales que: Estén relacionados con la realización o conservación de su trabajo, como los que pague para defenderse contra acusaciones penales que se levanten por las acciones de su oficio o negocio, Sean para asesoría tributaria relacionada con un divorcio, si la factura indica cuánto corresponde a la asesoría tributaria y se determina de una forma razonable o Sean para cobrar una pensión tributable para el cónyuge divorciado. 1040 short form Puede deducir los gastos que incurrió para resolver problemas tributarios relacionados con las pérdidas o ganancias de un negocio (Anexo C o C-EZ), alquileres o regalías (Anexo E) o gastos e ingresos agrícolas (Anexo F) en el anexo apropiado, todos en inglés. 1040 short form Debe deducir los gastos que incurrió para resolver problemas tributarios no comerciales en el Anexo A (Formulario 1040). 1040 short form Vea Costos de la Preparación de la Declaración de Impuestos , anteriormente. 1040 short form Pérdidas de Depósitos Para obtener información acerca de si puede deducir la pérdida de un depósito que usted hizo en una institución financiera que reúna los requisitos y cómo declarar la deducción si tiene derecho a ella, vea Pérdidas de Depósitos en el capítulo 25. 1040 short form Reintegros de Ingresos Si tuvo que reintegrar una cantidad que incluyó como ingresos en un año anterior, es posible que pueda deducir dicha cantidad reintegrada. 1040 short form Si la cantidad que tuvo que reintegrar era ingreso ordinario de $3,000 o menos, la deducción está sujeta al límite del 2%. 1040 short form Si fue más de $3,000, vea Reintegros por la Reclamación de un Derecho bajo Deducciones no Sujetas al Límite del 2%, más adelante. 1040 short form Reintegros de Beneficios del Seguro Social Para obtener información acerca de cómo deducir los reintegros de ciertos beneficios del Seguro Social, vea Reintegros Superiores a los Beneficios Brutos en el capítulo 11. 1040 short form Alquiler de Caja de Seguridad Puede deducir el alquiler de una caja de seguridad si la utiliza para almacenar bonos y acciones que generen ingresos tributables o documentos y papeles relacionados con inversiones. 1040 short form No puede deducir el alquiler si sólo utiliza la caja para guardar joyas, otras pertenencias personales o valores exentos de impuestos. 1040 short form Cargos Administrativos de los Planes de Reinversión de Dividendos Puede deducir los cargos administrativos que pague como abonado a un plan de reinversión de dividendos. 1040 short form Estos cargos administrativos incluyen pagos por: Poseer acciones adquiridas mediante un plan, Cobrar y reinvertir dividendos en efectivo, y Mantener documentación personal y proporcionar estados de cuenta detallados. 1040 short form Honorarios por Administración de un Fideicomiso de Arreglos IRA Los honorarios de administración de un fideicomiso que se facturen por separado y que usted pague en relación con un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) son deducibles (si son ordinarios y necesarios) como deducción detallada miscelánea sujeta al límite del 2%. 1040 short form Para obtener más información acerca de los arreglos IRA, vea el capítulo 17. 1040 short form Deducciones no Sujetas al Límite del 2% Puede deducir los artículos indicados a continuación como deducciones detalladas misceláneas. 1040 short form No están sujetas al límite del 2%. 1040 short form Declare estos artículos en la línea 28 del Anexo A del Formulario 1040. 1040 short form Lista de Deducciones Se explica cada uno de los siguientes artículos en detalle después de la lista (excepto cuando se indica al contrario). 1040 short form Prima amortizable de bonos tributables. 1040 short form Pérdidas por hecho fortuito y robo de una propiedad que genera ingresos. 1040 short form Impuesto federal sobre la herencia atribuible a los ingresos de un difunto. 1040 short form Pérdidas de apuestas y juegos de azar hasta la cantidad de sus ganancias del juego. 1040 short form Gastos del trabajo relacionados con los impedimentos de personas con incapacidades. 1040 short form Pérdida por otras actividades anotadas en el recuadro 2 del Anexo K-1 del Formulario 1065-B. 1040 short form Pérdidas por estafas de inversiones engañosas tipo Ponzi. 1040 short form Vea, Pérdidas proveneintes de estafas de inversiones del tipo Ponzi (Ponzi schemes) , en el capítulo 25. 1040 short form Reintegros de más de $3,000 por la reclamación de un derecho. 1040 short form Inversión no recuperada en una anualidad. 1040 short form Prima Amortizable de Bonos Tributables En general, si la cantidad que paga por un bono es superior a la cantidad de capital estipulado, el excedente corresponde a la prima de los bonos. 1040 short form Puede optar por amortizar la prima de bonos tributables. 1040 short form Por lo general, la amortización de la prima compensa los ingresos de intereses sobre el bono en lugar de ser una deducción diferente. 1040 short form Parte de la prima de algunos bonos puede ser una deducción miscelánea no sujeta al límite del 2%. 1040 short form Para obtener más información, vea Amortizable Premium on Taxable Bonds (Prima amortizable de bonos tributables) en la Publicación 529 y Bond Premium Amortization (Amortización de prima de bono) en el capítulo 3 de la Publicación 550, Investment Income and Expenses (Gastos e ingresos de inversión), ambas en inglés. 1040 short form Pérdidas por Hecho Fortuito y Robo de Propiedad que Genera Ingresos Puede deducir una pérdida por hecho fortuito o robo como deducción detallada miscelánea no sujeta al límite del 2% si la propiedad dañada o robada era una propiedad que generaba ingresos (propiedad que se tiene con fines de inversión, tal como acciones, pagarés, bonos, oro, plata, terrenos sin construir y obras de arte). 1040 short form Primero, declare la pérdida en la Sección B del Formulario 4684. 1040 short form Asimismo, es posible que tenga que incluir la pérdida en el Formulario 4797, Sales of Business Property (Ventas de bienes comerciales), en inglés, si por algún otro motivo está obligado a presentar ese formulario. 1040 short form Para calcular su deducción, sume todas las pérdidas por hecho fortuito o robo de este tipo de propiedad que se incluyan en las líneas 32 y 38b del Formulario 4684, o la línea 18a del Formulario 4797. 1040 short form Para obtener más información acerca de las pérdidas por hecho fortuito y robo, consulte el capítulo 25. 1040 short form Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto Puede deducir el impuesto federal sobre la herencia atribuible a los ingresos de un difunto que usted, como beneficiario, incluye en sus ingresos brutos. 1040 short form Los ingresos de un difunto son ingresos brutos que habría recibido éste si no hubiese fallecido y que no se podían incluir debidamente en la última declaración de impuestos del difunto. 1040 short form Vea la Publicación 559, en inglés, para obtener más información. 1040 short form Pérdidas de Apuestas y Juegos de Azar hasta la Cantidad de sus Ganancias de Juego Tiene que declarar la cantidad total de sus ganancias de apuestas y juegos de azar que tuvo en el año en la línea 21 del Formulario 1040. 1040 short form Debe deducir sus pérdidas de juego que tuvo en el año en la línea 28 del Anexo A del Formulario 1040. 1040 short form No puede deducir las pérdidas de apuestas y juegos de azar que sean superiores a las ganancias. 1040 short form No puede reducir las ganancias de apuestas y juegos de azar por las pérdidas de juego y declarar la diferencia. 1040 short form Tiene que declarar la cantidad total de las ganancias como ingresos, y las pérdidas (hasta la cantidad de su ganancias), como deducción detallada. 1040 short form Por consiguiente, su documentación debe mostrar las ganancias por separado de las pérdidas. 1040 short form Diario de ganancias y pérdidas. 1040 short form Tiene que mantener un diario exacto o registro parecido de sus ganancias y pérdidas provenientes de apuestas y juegos de azar. 1040 short form Su diario debe contener, como mínimo, la siguiente información: La fecha y el tipo de apuesta específica o actividad de apuestas. 1040 short form El nombre y la dirección o ubicación del establecimiento de apuestas. 1040 short form Los nombres de otras personas que lo acompañan en el establecimiento de apuestas. 1040 short form La (o las) cantidad(es) que ganó o perdió. 1040 short form Vea la Publicación 529, en inglés, para información adicional. 1040 short form Gastos de Trabajo Relacionados con un Impedimento Si tiene una incapacidad física o mental que limite su capacidad para trabajar o limite sustancialmente una o más de las actividades principales de la vida (como realizar tareas manuales, caminar, hablar, respirar, aprender y trabajar), puede deducir sus gastos de trabajo relacionados con dicho impedimento. 1040 short form Los gastos de trabajo relacionados con un impedimento son gastos ordinarios y necesarios del negocio incurridos por servicios de un asistente en su lugar de trabajo y por otros gastos relacionados con su lugar de trabajo que sean necesarios para que pueda trabajar. 1040 short form Personas que trabajan por cuenta propia. 1040 short form   Si trabaja por cuenta propia, anote los gastos de trabajo relacionados con su incapacidad en el formulario correspondiente (Anexo C, C-EZ, E o F) que utilice para declarar los ingresos y gastos de negocio. 1040 short form Pérdida por Otras Actividades Anotadas en el Recuadro 2 del Anexo K-1 del Formulario 1065-B Si la cantidad declarada en el recuadro 2 del Anexo K-1 del Formulario 1065-B es una pérdida, declárela en la línea 28 del Anexo A del Formulario 1040. 1040 short form No está sujeto a las limitaciones de actividades pasivas. 1040 short form Reintegros por la Reclamación de un Derecho Si tuvo que reintegrar más de $3,000 que incluyó en los ingresos de un año anterior porque en ese momento pensaba que tenía un derecho no restringido a dichos ingresos, tal vez pueda deducir la cantidad que pagó o solicitar que se la acrediten en sus impuestos. 1040 short form Vea Reintegros en el capítulo 12, para más información. 1040 short form Inversión no Recuperada en una Anualidad Un jubilado que haya contribuido al costo de una anualidad puede excluir de sus ingresos parte de cada pago que reciba, por ser rendimiento exento de impuestos de la inversión del jubilado. 1040 short form Si el jubilado muere antes de recuperar toda la inversión libre de impuestos, se podría deducir toda inversión no recuperada en la declaración final de impuestos del jubilado. 1040 short form Vea el capítulo 10 para obtener más información acerca del trato tributario de las pensiones y anualidades. 1040 short form Gastos no Deducibles A continuación se enumeran algunos ejemplos de gastos no deducibles. 1040 short form Luego, se explican en mayor detalle los gastos no deducibles adicionales. 1040 short form Lista de Gastos no Deducibles Comisiones de agentes bursátiles que usted pagó con respecto a su arreglo IRA u otra propiedad de inversión. 1040 short form Gastos de entierro o funeral, incluido el costo de la tumba. 1040 short form Gastos de capital. 1040 short form Cargos y licencias, como licencias de automóvil, de matrimonio y placas de identificación. 1040 short form Pérdidas relacionadas con pasatiempos; no obstante, vea Gastos Relacionados con un Pasatiempo , anteriormente. 1040 short form Reparaciones, seguro y alquiler de la vivienda. 1040 short form Sobornos y comisiones clandestinas. 1040 short form Vea Bribes and kickbacks (Sobornos y comisiones clandestinas) en el capítulo 11 de la Publicación 535, en inglés. 1040 short form Pérdidas de la venta de su vivienda, mobiliario, automóvil personal, etc. 1040 short form Primas de seguro personal por incapacidad. 1040 short form Gastos personales, de vida o familiares. 1040 short form Valor de salarios no recibidos o período de vacaciones no utilizadas. 1040 short form Gastos de Adopción No puede deducir los gastos que incurre en la adopción de un niño, pero tal vez pueda tomar un crédito para esos gastos. 1040 short form Vea el capítulo 36. 1040 short form Gastos de Campaña Electoral No puede deducir gastos que un candidato para un cargo público incurre en su campaña electoral, incluso si el candidato está postulando para la reelección a dicho cargo. 1040 short form Estos incluyen cargos de calificación e inscripción para las elecciones primarias. 1040 short form Honorarios legales. 1040 short form   No puede deducir honorarios legales que se pagan para defender cargos derivados de la participación en una campaña política. 1040 short form Cargos por Emisión de Cheques de Cuenta Personal Si tiene una cuenta corriente personal, no puede deducir cargos cobrados por el banco por el privilegio de emitir cheques, incluso si la cuenta devenga intereses. 1040 short form Cuotas de Clubes Por lo general, no puede deducir el costo de afiliación a un club organizado para fines comerciales, de placer, recreación u otro fin social. 1040 short form Esto incluye clubes de negocios, sociales, atléticos, de almuerzo, deportivos, de aerolíneas, hoteles, golf y de campo. 1040 short form No puede deducir cuotas pagadas a una organización si uno de los propósitos principales de ésta es: Realizar actividades sociales para los miembros o sus invitados u Ofrecer a los miembros o sus invitados acceso a establecimientos de actividades sociales. 1040 short form No se pueden deducir las cuotas pagadas a aerolíneas, hoteles o clubes de almuerzo. 1040 short form Gastos de Transporte entre su Domicilio y el Trabajo No puede deducir gastos de viaje de ida y vuelta al trabajo (el costo de su transporte entre su residencia y su lugar de trabajo principal o habitual). 1040 short form Si transporta herramientas, instrumentos u otros artículos en su automóvil de ida y vuelta a su trabajo, puede deducir sólo el costo adicional de transporte de dichos artículos, como el alquiler de un remolque para el transporte de los mismos. 1040 short form Multas o Sanciones No puede deducir multas o sanciones que pague a una oficina del gobierno por infringir una ley. 1040 short form Esto incluye cantidades pagadas para liquidar su responsabilidad real o posible de una multa o sanción (civil o penal). 1040 short form Las multas o sanciones incluyen multas de estacionamiento, sanciones tributarias y sanciones deducidas de su sueldo de maestro después de una huelga ilícita. 1040 short form Gastos de Balnearios No puede deducir gastos de un balneario (spa), aun si existe un requisito laboral para mantenerse en excelente condición física, como podría ser el caso de un oficial encargado del orden público. 1040 short form Sistema de Seguridad Residencial No puede deducir el costo de un sistema de seguridad residencial como una deducción miscelánea. 1040 short form Sin embargo, tal vez pueda reclamar una deducción por un sistema de seguridad residencial como gasto de negocios, si es que tiene una oficina en su casa. 1040 short form Vea Oficina en el Domicilio bajo Gastos del Empleado no Reembolsados, anteriormente, y Security System (Sistema de seguridad) bajo Deducting Expenses (Deducción de gastos) en la Publicación 587, en inglés. 1040 short form Seminarios Relacionados con Inversiones No puede deducir gastos por asistir a una convención, seminario o reunión parecida para fines de inversión. 1040 short form Primas de Seguro de Vida No puede deducir primas que pague por su propio seguro de vida. 1040 short form Tal vez pueda deducir como pensión para el cónyuge divorciado primas que pague por las pólizas de seguro de vida asignadas a su ex-cónyuge. 1040 short form Consulte el capítulo 18 para información sobre la pensión alimenticia. 1040 short form Gastos de Cabildeo Por lo general, no puede deducir cantidades pagadas o incurridas por concepto de cabildeo. 1040 short form Estos incluyen gastos para: Influenciar el proceso de legislación, Participar o intervenir en una campaña política a favor o en contra de un candidato a un cargo público, Intentar influenciar al público en general, o a un segmento del público, respecto a las elecciones, materias legislativas o referéndums o Comunicarse directamente con funcionarios del poder ejecutivo bajo protección en un intento de influenciar las acciones del funcionario o las opiniones del mismo. 1040 short form Los gastos de cabildeo también incluyen cantidades pagadas o gastos en los que ha incurrido para la investigación, preparación, planificación o coordinación de cualquiera de estas actividades. 1040 short form Cuotas usadas para cabildeo. 1040 short form   Si una organización exenta de impuestos le notifica que esa parte de las cuotas u otras cantidades que usted paga a la organización se utilizan para pagar gastos de cabildeo no deducibles, no puede deducir esa parte de las cuotas. 1040 short form Vea Lobbying Expenses (Gastos de cabildeo) en la Publicación 529, en inglés, para obtener información sobre las excepciones. 1040 short form Dinero en Efectivo o Bienes Perdidos o Extraviados No puede deducir una pérdida basada en la simple desaparición de dinero o bienes. 1040 short form Sin embargo, una pérdida o desaparición accidental de bienes puede considerarse hecho fortuito si es causada por un acontecimiento que se pueda identificar y que sea repentino, inesperado o poco común. 1040 short form Vea el capítulo 25. 1040 short form Ejemplo. 1040 short form Se cierra una puerta de su automóvil accidentalmente en su mano y rompe el engaste de su anillo de diamante. 1040 short form El diamante se cae del anillo y nunca lo pudo encontrar. 1040 short form La pérdida del diamante es un hecho fortuito. 1040 short form Almuerzos con Compañeros de Trabajo No puede deducir los gastos de almuerzos con compañeros de trabajo, excepto si viaja lejos de casa por razones comerciales. 1040 short form Vea el capítulo 26 para obtener información acerca de los gastos deducibles mientras se encuentra lejos de su domicilio. 1040 short form Comidas Cuando Trabaja Hasta Tarde No puede deducir el costo de comidas si trabaja hasta tarde. 1040 short form Sin embargo, tal vez pueda declarar una deducción si el costo de las comidas es un gasto de entretenimiento deducible o si viaja lejos de casa. 1040 short form Vea el capítulo 26 para obtener información sobre gastos de entretenimiento deducibles y gastos durante viajes lejos de su domicilio. 1040 short form Gastos por Asuntos Legales Personales No puede deducir gastos por asuntos legales personales, como aquéllos en los que se ha incurrido en los siguientes casos: Tutoría de hijos. 1040 short form Demanda por incumplimiento de promesa de matrimonio. 1040 short form Cargos civiles o penales derivados de una relación personal. 1040 short form Daños por lesiones personales, a excepción de ciertas reclamaciones por discriminación ilegal y por denuncia de actividades ilícitas en una empresa. 1040 short form Preparación de un título (o defensa o perfeccionamiento de un título). 1040 short form Preparación de un testamento. 1040 short form Reclamaciones de propiedad o liquidación de propiedad en un divorcio. 1040 short form No puede deducir estos gastos incluso si una consecuencia del proceso legal es la pérdida de propiedad que genera ingresos. 1040 short form Donaciones Políticas No puede deducir donaciones hechas a un candidato político, un comité de campaña o un fondo para publicar boletines. 1040 short form Los avisos publicitarios en programas de convenciones y entradas a cenas o programas que benefician a un partido o candidato político no son deducibles. 1040 short form Costos de Acreditación Profesional No puede deducir costos de acreditación profesional tales como: Costos de certificado de contabilidad pagados para el derecho inicial de poder practicar la contabilidad. 1040 short form Costos del examen para el ejercicio de la abogacía y gastos afines para asegurarse el ingreso inicial al colegio de abogados. 1040 short form Costos de licencias médicas y dentales para obtener la primera licencia de ejercicio de la profesión. 1040 short form Reputación Profesional No puede deducir gastos por salir en un programa de radio o televisión para aumentar su prestigio personal o establecer su reputación profesional. 1040 short form Aportaciones a un Fondo de Ayuda Económica No puede deducir aportaciones pagadas a un plan privado que pague beneficios a los empleados cubiertos que no puedan trabajar debido a una lesión o enfermedad no relacionada con el trabajo. 1040 short form Servicio Telefónico Residencial No puede deducir un cobro (incluidos impuestos) por un servicio telefónico local básico de la línea telefónica principal de su residencia, aun cuando se utilice en una ocupación o negocio. 1040 short form Reuniones de Accionistas No puede deducir gastos de transporte ni otros que paga para asistir a reuniones de accionistas de empresas en las que tiene participación accionaria, pero no de otra índole. 1040 short form No puede deducir estos gastos aunque asista a la reunión para obtener información que podría ser útil al efectuar otras inversiones. 1040 short form Gastos de Ingresos Exentos de Impuestos No puede deducir gastos que incurre para generar ingresos exentos de impuestos. 1040 short form No puede deducir intereses de una deuda en la que haya incurrido o continúa para comprar o portar valores exentos de impuestos. 1040 short form Si usted incurre gastos para generar ingresos tributables y exentos de impuestos, pero no puede identificar los gastos que generan cada tipo de ingreso, tiene que dividir los gastos según la cantidad de cada tipo de ingreso para determinar la cantidad que puede deducir. 1040 short form Ejemplo. 1040 short form Durante el año recibió intereses tributables de $4,800 e intereses exentos de impuestos de $1,200. 1040 short form Al obtener este ingreso, tuvo un total de gastos de $500 durante el año. 1040 short form No puede identificar la cantidad de cada gasto correspondiente a cada ingreso. 1040 short form Por lo tanto, el 80% ($4,800/$6,000) del gasto corresponde a los intereses tributables y el 20% ($1,200/$6,000) corresponde a los intereses exentos de impuestos. 1040 short form Puede deducir, sujeto al límite del 2%, gastos de $400 (80% de $500). 1040 short form Gastos de Viaje para Otra Persona Por lo general, no puede deducir los gastos de viaje que pague o en los que incurra para su cónyuge, dependiente, u otra persona que lo acompañe (o su empleado) en un viaje de negocios o por motivos personales, a menos que el cónyuge, el dependiente, o la otra persona sea un empleado del contribuyente; el viaje sea para un propósito comercial de buena fe (bona fide); y tales gastos serían de otra manera deducibles por el cónyuge, dependiente u otra persona. 1040 short form Vea el capítulo 26 para más información sobre gastos de viaje deducibles. 1040 short form Aportaciones Voluntarias al Fondo de Beneficios por Desempleo No puede deducir aportaciones voluntarias al fondo de beneficios por desempleo que usted realice a un fondo sindical o a un fondo privado. 1040 short form Sin embargo, puede deducir las aportaciones como impuestos si la ley estatal le exige que las haga a un fondo de desempleo del estado que le protege de la pérdida de sueldos por desempleo causado por condiciones comerciales. 1040 short form Relojes de Pulsera No puede deducir el costo de un reloj de pulsera, incluso si existe un requisito laboral que establezca que tiene que saber la hora correcta para realizar sus funciones de manera adecuada. 1040 short form Prev  Up  Next   Home   More Online Publications