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2011 Federal Tax Forms

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2011 Federal Tax Forms

2011 federal tax forms 26. 2011 federal tax forms   Gastos de Automóvil y Otros Gastos de Negocio del Empleado Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. 2011 federal tax forms Cargos de estacionamiento. 2011 federal tax forms Publicidad en el automóvil. 2011 federal tax forms Uso compartido de automóviles. 2011 federal tax forms Transporte de herramientas o instrumentos. 2011 federal tax forms Gastos de desplazamiento de sindicalistas desde el centro del sindicato. 2011 federal tax forms Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. 2011 federal tax forms Empleados estatutarios. 2011 federal tax forms Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. 2011 federal tax forms  El costo de operar su auto para fines comerciales se calcula con la tarifa estándar por milla, que para el 2013 es de 56½ centavos por milla. 2011 federal tax forms Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. 2011 federal tax forms Límites de depreciación de automóviles, camiones y camionetas. 2011 federal tax forms  En 2013, el límite sobre la deducción que puede tomar en el primer año por: la deducción total permitida por la sección 179; la provisión especial por depreciación; y la deducción por depreciación de automóviles permanecerá en $11,160 ($3,160 si elige no tomar la provisión especial por depreciación). 2011 federal tax forms Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). 2011 federal tax forms Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. 2011 federal tax forms Introduction Es posible que pueda deducir los gastos ordinarios y necesarios relacionados con los negocios en los que haya incurrido para: Viajes, Entretenimiento, Donaciones o Transporte. 2011 federal tax forms Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. 2011 federal tax forms Un gasto necesario es aquél que es útil e indicado para su negocio. 2011 federal tax forms Un gasto no tiene que ser obligatorio para considerarse necesario. 2011 federal tax forms Este capítulo explica: Qué gastos se pueden deducir. 2011 federal tax forms Cómo se declaran los gastos en la declaración de impuestos. 2011 federal tax forms Qué documentación necesita para demostrar sus gastos. 2011 federal tax forms Cómo tratar los reembolsos de gastos que reciba. 2011 federal tax forms Quién no necesita usar este capítulo. 2011 federal tax forms   Si usted es empleado, no necesitará leer este capítulo si se cumplen todos los siguientes: Rindió cuentas detalladas a su empleador por sus gastos relacionados con el trabajo. 2011 federal tax forms Recibió un reembolso total de sus gastos. 2011 federal tax forms Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. 2011 federal tax forms No hay ninguna cantidad anotada con un código “L” en el recuadro 12 de su Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), en inglés. 2011 federal tax forms Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. 2011 federal tax forms Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. 2011 federal tax forms    Si reúne estas condiciones y su empleador incluyó reembolsos en su Formulario W-2 por error, pídale a su empleador un Formulario W-2 corregido. 2011 federal tax forms Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, donaciones y automóvil), en inglés 535 Business Expenses (Gastos de negocio), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo C (Formulario 1040) Profit or Loss From Business (Pérdidas o ganancias del negocio), en inglés Anexo C-EZ (Formulario 1040) Net Profit From Business (Utilidad neta del negocio), en inglés Anexo F (Formulario 1040) Profit or Loss From Farming (Pérdidas o ganancias de actividades agropecuarias), en inglés Formulario 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés Formulario 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Gastos de Viaje Si viaja temporalmente a un lugar fuera de su domicilio tributario, puede usar esta sección para determinar si tiene gastos de viaje deducibles. 2011 federal tax forms Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. 2011 federal tax forms Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. 2011 federal tax forms Definición de gastos de viaje. 2011 federal tax forms   Para propósitos tributarios, los gastos de viaje son los gastos ordinarios y necesarios (definidos anteriormente) en los que se ha incurrido al viajar lejos de su domicilio por negocios, por su profesión o trabajo. 2011 federal tax forms   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. 2011 federal tax forms Viajes Lejos de Su Domicilio Se considera que usted está viajando lejos de su domicilio si: A fin de cumplir sus responsabilidades, tiene que alejarse del área general de su domicilio tributario (definido más adelante) durante un tiempo sustancialmente más largo que un día normal de trabajo y Necesita dormir o descansar para satisfacer las exigencias de su trabajo mientras está lejos de su domicilio. 2011 federal tax forms Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. 2011 federal tax forms No tiene que estar lejos de su domicilo tributario un día entero, ni del anochecer al amanecer, siempre que el descanso de sus responsabilidades dure lo bastante como para permitirle dormir o descansar lo necesario. 2011 federal tax forms Ejemplo 1. 2011 federal tax forms Usted es conductor de trenes. 2011 federal tax forms Sale de su terminal de origen en un viaje de ida y vuelta normalmente programado entre dos ciudades y regresa a casa 16 horas más tarde. 2011 federal tax forms Durante el transcurso, tiene 6 horas libres en el punto de destino y consume dos comidas y alquila una habitación de hotel para dormir lo necesario antes de iniciar el viaje de regreso. 2011 federal tax forms En este caso, se considera que usted ha estado lejos de su domicilio. 2011 federal tax forms Ejemplo 2. 2011 federal tax forms Usted es camionero. 2011 federal tax forms Sale de su terminal y regresa más tarde el mismo día. 2011 federal tax forms En el punto de destino, tiene una hora libre para comer. 2011 federal tax forms Debido a que dicha hora libre no le permite dormir lo necesario y este corto período de tiempo libre no sirve para descansar lo suficiente, se considera que no viaja lejos de su domicilio. 2011 federal tax forms Miembros de las Fuerzas Armadas. 2011 federal tax forms   Si es miembro de las Fuerzas Armadas estadounidenses y está de servicio permanente en el extranjero, no se considera que viaja lejos de su domicilio. 2011 federal tax forms No puede deducir sus gastos por comida y alojamiento. 2011 federal tax forms No puede deducir estos gastos aunque tenga que mantener una vivienda en los Estados Unidos para sus familiares, a los que no se les permite acompañarle al extranjero. 2011 federal tax forms Si se le traslada de un puesto de servicio permanente a otro, quizás pueda deducir gastos de mudanza, los cuales se explican en la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 2011 federal tax forms    Un oficial naval asignado a un puesto de servicio permanente a bordo de un buque con instalaciones normales para vivir y comer tiene un domicilio tributario a bordo del buque para propósitos de gastos de viaje. 2011 federal tax forms Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. 2011 federal tax forms Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. 2011 federal tax forms Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. 2011 federal tax forms Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. 2011 federal tax forms Vea Lugar principal de negocios o trabajo , más adelante. 2011 federal tax forms Si no tiene un lugar de negocios principal o normal debido a la naturaleza de su trabajo, es posible que su domicilio tributario sea el lugar donde vive normalmente. 2011 federal tax forms Vea Ningún lugar principal de negocios o trabajo , más adelante. 2011 federal tax forms Si no tiene un lugar de negocios o puesto de servicio normal y no vive en un lugar fijo, a usted se le considera empleado itinerante (transitorio) y su domicilio tributario es dondequiera que trabaje. 2011 federal tax forms Como empleado itinerante, no puede declarar una deducción por gastos de viaje ya que a usted nunca se le considera estar de viaje lejos de casa. 2011 federal tax forms Lugar principal de negocios o trabajo. 2011 federal tax forms   Si tiene más de un solo lugar de negocios o trabajo, tenga en cuenta lo siguiente al determinar cuál de los dos es su lugar principal de negocios o trabajo. 2011 federal tax forms El tiempo total que suele trabajar en cada lugar. 2011 federal tax forms El nivel de su actividad comercial en cada lugar. 2011 federal tax forms Si el ingreso procedente de sus actividades en cada lugar es considerable o no. 2011 federal tax forms Ejemplo. 2011 federal tax forms Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. 2011 federal tax forms Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. 2011 federal tax forms Puesto que usted dedica la mayor parte de su tiempo a trabajar en Cincinnati y gana la mayor parte de sus ingresos allí, Cincinnati es su lugar principal de trabajo. 2011 federal tax forms Ningún lugar principal de negocios o trabajo. 2011 federal tax forms   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. 2011 federal tax forms Su domicilio tributario puede ser el hogar donde vive normalmente. 2011 federal tax forms Condiciones usadas para determinar el domicilio tributario. 2011 federal tax forms   Si no tiene un lugar principal o normal de negocios o trabajo, use las tres condiciones siguientes para determinar dónde está ubicado su domicilio tributario. 2011 federal tax forms Realiza parte de sus actividades comerciales en el área de su domicilio principal y se aloja en dicho domicilio mientras hace negocios en el área. 2011 federal tax forms Tiene gastos de vida en su domicilio principal y los duplica debido a que tiene que ausentarse de dicho domicilio por motivos de su negocio. 2011 federal tax forms No ha abandonado el área en la cual están el lugar en que usted típicamente se alojaba en el pasado y su domicilio principal declarado; uno o varios miembros de su familia viven en su domicilio principal; o usted se aloja a menudo en dicho domicilio. 2011 federal tax forms   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. 2011 federal tax forms Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. 2011 federal tax forms Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. 2011 federal tax forms Ejemplo. 2011 federal tax forms Usted es soltero y vive en un apartamento que alquila en Boston. 2011 federal tax forms Trabaja para su empleador en Boston desde hace varios años. 2011 federal tax forms Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. 2011 federal tax forms Usted no espera regresar a Boston después de terminar el programa de capacitación. 2011 federal tax forms Durante la capacitación, usted no trabaja en Boston. 2011 federal tax forms En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. 2011 federal tax forms Mantiene su apartamento en Boston y regresa al mismo a menudo. 2011 federal tax forms Usa su apartamento para llevar a cabo sus asuntos personales. 2011 federal tax forms Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. 2011 federal tax forms Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. 2011 federal tax forms Usted no cumple la condición (1) porque no trabajó en Boston. 2011 federal tax forms Sí cumple la condición (2) porque tuvo gastos de vida duplicados. 2011 federal tax forms También cumple la condición (3) porque no abandonó su apartamento en Boston como su domicilio principal, mantuvo el contacto con sus conocidos en la comunidad y regresó varias veces a vivir en su apartamento. 2011 federal tax forms Por lo tanto, usted tiene un domicilio tributario en Boston. 2011 federal tax forms Domicilio tributario distinto al hogar familiar. 2011 federal tax forms   Si usted (y su familia) no vive en su domicilio tributario (definido anteriormente), no puede deducir el costo de viajes entre su domicilio tributario y su hogar familiar. 2011 federal tax forms Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. 2011 federal tax forms Vea el Ejemplo 1 , más adelante. 2011 federal tax forms   Si trabaja temporalmente en la misma ciudad donde viven usted y su familia, tal vez se considere que usted haya viajado lejos de su domicilio. 2011 federal tax forms Vea el Ejemplo 2 , más adelante. 2011 federal tax forms Ejemplo 1. 2011 federal tax forms Usted es camionero y vive con su familia en Tucson. 2011 federal tax forms Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. 2011 federal tax forms Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. 2011 federal tax forms No puede deducir ningún gasto en que haya incurrido por comida y alojamiento en Phoenix ni el costo de viajar de Phoenix a Tucson, ya que Phoenix es su domicilio tributario. 2011 federal tax forms Ejemplo 2. 2011 federal tax forms Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. 2011 federal tax forms El resto del año trabaja para el mismo empleador en Baltimore. 2011 federal tax forms En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. 2011 federal tax forms Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. 2011 federal tax forms Debido a que pasa la mayor parte de sus horas de trabajo y gana la mayor parte de su salario en Baltimore, esa ciudad es su domicilio tributario. 2011 federal tax forms No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. 2011 federal tax forms No obstante, cuando regresa a trabajar a Pittsburgh, usted está fuera de su domicilio tributario a pesar de que se aloja en su domicilio familiar. 2011 federal tax forms Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. 2011 federal tax forms Usted puede deducir la parte de los gastos de vida de su família que le corresponde a usted para comida y alojamiento mientras usted esté viviendo y trabajando en Pittsburgh. 2011 federal tax forms Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. 2011 federal tax forms Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. 2011 federal tax forms Asignación temporal versus asignación por un tiempo indeterminado. 2011 federal tax forms   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. 2011 federal tax forms Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. 2011 federal tax forms Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. 2011 federal tax forms Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. 2011 federal tax forms   No obstante, si la duración de su asignación o trabajo es indeterminada, el sitio de la asignación o trabajo se convierte en su nuevo domicilio tributario y no puede deducir sus gastos de viaje mientras esté allí. 2011 federal tax forms Se considera que la duración de una asignación o trabajo en un solo sitio es indeterminada si en realidad se espera que dure más de 1 año, independientemente de si dura de hecho más de 1 año o no. 2011 federal tax forms   Si la duración de su asignación es indeterminada, tiene que incluir en sus ingresos todas las cantidades que reciba de su empleador por gastos de vida, aun si su empleador los llama asignaciones para gastos de viaje y usted le rinde cuentas a su empleador de tales gastos. 2011 federal tax forms Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. 2011 federal tax forms Vea la Publicación 521, en inglés, para más información. 2011 federal tax forms Excepción para investigaciones o enjuiciamientos penales federales. 2011 federal tax forms   Si es empleado federal y toma parte en una investigación o enjuiciamiento penal llevado a cabo por el gobierno federal, no está sujeto a la regla de 1 año. 2011 federal tax forms Esto significa que tal vez pueda deducir gastos de viaje aun si está lejos de su domicilio tributario por más de 1 año, siempre y cuando cumpla los demás requisitos relativos a la deducción de dichos gastos. 2011 federal tax forms   Para reunir los requisitos, el Procurador General (o su representante) tiene que confirmar que usted viaja: A la petición del gobierno federal, En situación de servicio temporal y Para investigar, procesar judicialmente o proveer servicios de apoyo para la investigación o enjuiciamiento de un delito federal. 2011 federal tax forms Cómo determinar si su asignación es temporal o de duración indeterminada. 2011 federal tax forms   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. 2011 federal tax forms Si espera que un trabajo o asignación dure un año o menos, se considera temporal, a menos que existan hechos o circunstancias que indiquen lo contrario. 2011 federal tax forms Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. 2011 federal tax forms Una serie de asignaciones al mismo sitio, todas por cortos períodos de tiempo pero que juntas abarcan un largo período de tiempo, se podrían considerar una asignación de duración indeterminada. 2011 federal tax forms Regreso a casa en días libres. 2011 federal tax forms   Si regresa a su domicilio tributario de una asignación temporal en sus días libres, no se considera que usted está lejos de su domicilio mientras está en la ciudad donde reside. 2011 federal tax forms No puede deducir el costo de sus comidas y alojamiento allí. 2011 federal tax forms Sin embargo, sí puede deducir sus gastos de viaje, incluyendo comidas y alojamiento, mientras viaja entre su lugar de trabajo temporal y su domicilio tributario. 2011 federal tax forms Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. 2011 federal tax forms   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. 2011 federal tax forms Además, puede deducir los gastos de regresar a su ciudad de residencia hasta la cantidad que habría gastado en comida si se hubiera quedado en su lugar de trabajo temporal. 2011 federal tax forms Período condicional de trabajo. 2011 federal tax forms   Si acepta un trabajo que le obliga a mudarse, con el acuerdo de que seguirá en el puesto si cumple sus deberes de modo satisfactorio durante un período condicional, entonces el trabajo es por un tiempo indeterminado. 2011 federal tax forms No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. 2011 federal tax forms ¿Qué Gastos de Viaje se Pueden Deducir? Una vez que haya determinado que está viajando fuera de su domicilio tributario, puede determinar qué gastos de viaje son deducibles. 2011 federal tax forms Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. 2011 federal tax forms El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. 2011 federal tax forms La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. 2011 federal tax forms Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. 2011 federal tax forms Cuando viaja lejos de su domicilio por motivos de negocio, debería mantener documentación de todos sus gastos y todos los pagos por adelantado que reciba de su empleador. 2011 federal tax forms Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. 2011 federal tax forms Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. 2011 federal tax forms Separación de costos. 2011 federal tax forms   Si tiene un solo cobro que incluye los costos de comida, entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que designar qué parte del cobro iba para el costo de comidas y entretenimiento y el costo de otros servicios. 2011 federal tax forms Tiene que tener una buena razón para designar los gastos de esta manera. 2011 federal tax forms Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. 2011 federal tax forms Gastos de viaje para otra persona. 2011 federal tax forms   Si un cónyuge, dependiente u otra persona lo acompaña a usted (o a su empleado) en un viaje de negocios o a una convención comercial, normalmente no puede deducir los gastos de viaje de aquella persona. 2011 federal tax forms Empleado. 2011 federal tax forms   Puede deducir los gastos de viaje de alguien que lo acompañe si dicha persona: Es su empleado, Tiene un propósito comercial de buena fe (bona fide) para el viaje y Por lo demás, podría deducir los gastos de viaje. 2011 federal tax forms Asociado comercial. 2011 federal tax forms   Si un asociado comercial viaja con usted y cumple los requisitos anteriores (2) y (3), usted puede deducir los gastos de viaje que corresponden a dicha persona. 2011 federal tax forms Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. 2011 federal tax forms Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. 2011 federal tax forms Propósito comercial de buena fe (bona fide). 2011 federal tax forms   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. 2011 federal tax forms Los servicios imprevistos, como tomar apuntes en computadora o participar en actividades de entretenimiento de clientes, no son suficientes para hacer que los gastos se puedan deducir. 2011 federal tax forms Ejemplo. 2011 federal tax forms Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. 2011 federal tax forms Linda no es la empleada de Geraldo. 2011 federal tax forms De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. 2011 federal tax forms El hecho de haber prestado dichos servicios no establece que la presencia de Linda en el viaje sea necesaria para llevar a cabo los negocios de Geraldo. 2011 federal tax forms Los gastos de Linda no son deducibles. 2011 federal tax forms Geraldo paga $199 al día por una habitación doble. 2011 federal tax forms El precio diario de una habitación individual es $149. 2011 federal tax forms Geraldo puede deducir el total del costo de ir en auto a Chicago y regresar, pero sólo puede deducir $149 al día por la habitación de hotel. 2011 federal tax forms Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. 2011 federal tax forms Tabla 26-1. 2011 federal tax forms Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. 2011 federal tax forms SI tiene gastos por. 2011 federal tax forms . 2011 federal tax forms . 2011 federal tax forms ENTONCES usted puede deducir el costo de. 2011 federal tax forms . 2011 federal tax forms . 2011 federal tax forms transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. 2011 federal tax forms Si se le proveyó un boleto, o si viaja gratis conforme a un programa de viajeros frecuentes u otro programa de esta índole, su costo es cero. 2011 federal tax forms Si viaja en barco, vea Luxury Water Travel (Viajes de lujo en barco) y Cruise ships (Cruceros) (bajo Conventions (Convenciones)) en la Publicación 463, en inglés, para obtener información acerca de reglas y límites adicionales. 2011 federal tax forms taxi, autobús y limusina del aeropuerto tarifas para estos y otros tipos de transporte para viajar de ida y vuelta entre: El aeropuerto o la estación y su hotel y El hotel y el lugar de trabajo de sus clientes, el lugar de reuniones de negocios o el lugar de trabajo temporal. 2011 federal tax forms equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. 2011 federal tax forms automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. 2011 federal tax forms Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. 2011 federal tax forms Si alquila un automóvil mientras está lejos de su domicilio por motivo de negocios, puede deducir sólo la parte de los gastos que corresponde al uso comercial. 2011 federal tax forms alojamiento y comidas su alojamiento y comidas si su viaje de negocios es de una noche o suficientemente largo para obligarlo a pararse a dormir o descansar, a fin de poder prestar sus servicios de la manera debida. 2011 federal tax forms Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. 2011 federal tax forms Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. 2011 federal tax forms limpieza limpieza en seco y lavado de ropa. 2011 federal tax forms teléfono llamadas de negocios durante su viaje de negocios. 2011 federal tax forms Esto incluye comunicación de negocios por fax u otros medios de comunicación. 2011 federal tax forms propinas propinas que pague por algún gasto de esta tabla. 2011 federal tax forms otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. 2011 federal tax forms Dichos gastos podrían incluir transporte hacia y desde una comida de negocios, honorarios de taquígrafo público, cargos por alquiler de computadora y por operar y mantener una casa remolque. 2011 federal tax forms Gastos de Comidas y Gastos Imprevistos Puede deducir el costo de comidas en cualesquiera de las siguientes situaciones: Si es preciso que se detenga para dormir o descansar por un período sustancial, para poder desempeñar sus funciones debidamente, mientras viaja fuera de su domicilio por motivos de negocios. 2011 federal tax forms Si la comida es entretenimiento relacionado con los negocios. 2011 federal tax forms El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. 2011 federal tax forms La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. 2011 federal tax forms Gastos exagerados y extravagantes. 2011 federal tax forms   No puede deducir gastos de comida que sean exagerados o extravagantes. 2011 federal tax forms Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. 2011 federal tax forms Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. 2011 federal tax forms Límite del 50% en comidas. 2011 federal tax forms   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. 2011 federal tax forms La asignación estándar para comidas. 2011 federal tax forms Estos dos métodos se explican a continuación. 2011 federal tax forms Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. 2011 federal tax forms   Si se le reembolsa el costo de sus comidas, la manera en que usa el límite del 50% puede variar según si el plan de reembolsos del empleador requiera o no la rendición de cuentas. 2011 federal tax forms Si no se le reembolsa el costo, el límite del 50% corresponde independientemente de si dicho gasto de comida no reembolsado provino de viajes de negocio o entretenimiento de negocio. 2011 federal tax forms El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . 2011 federal tax forms Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . 2011 federal tax forms Costo real. 2011 federal tax forms   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. 2011 federal tax forms Si utiliza este método, tendrá que mantener documentación del costo real. 2011 federal tax forms Asignación estándar para comidas. 2011 federal tax forms   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. 2011 federal tax forms Le permite fijar una cantidad para sus comidas diarias y gastos imprevistos (M&IE, por sus siglas en inglés), en vez de mantener documentación de sus costos reales. 2011 federal tax forms Esta cantidad fija varía según dónde y cuándo usted viaje. 2011 federal tax forms En este capítulo, la “asignación estándar para comidas” se refiere a la tasa federal correspondiente a comida y gastos imprevistos, explicada más adelante bajo Cantidad de asignación estándar para comidas . 2011 federal tax forms Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. 2011 federal tax forms Vea Mantenimiento de Documentación , más adelante. 2011 federal tax forms Gastos imprevistos. 2011 federal tax forms   El término “gastos imprevistos” significa cargos y propinas a porteros, maleteros, botones, limpiadores de hotel, camareros y otras personas en barcos y sirvientes de hotel. 2011 federal tax forms Los gastos imprevistos no incluyen gastos por lavar, limpiar o planchar ropa, impuestos sobre alojamiento o costos de telegramas o llamadas telefónicas, transporte entre lugares de alojamiento o negocio y lugares para comer o el costo de envío relacionados con la entrega de comprobantes de viaje y el pago de cargos hechos a tarjetas de crédito proporcionadas por su empleador. 2011 federal tax forms Método únicamente para gastos imprevistos. 2011 federal tax forms   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. 2011 federal tax forms La cantidad de la deducción es $5 al día. 2011 federal tax forms Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. 2011 federal tax forms No puede utilizar este método para los días en que utilice la asignación estándar para comidas. 2011 federal tax forms    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. 2011 federal tax forms gsa. 2011 federal tax forms gov. 2011 federal tax forms Busque “What GSA Offers” (Lo que ofrece el GSA) y haga clic en “Regulations: FMR, FTR & FAR” (Regulaciones: FMR, FTR y FAR) y luego en “Federal Travel Regulations (FTR)” (Reglas para viajes federales (FTR)), para saber más sobre cambios que afecten reclamaciones de reembolso. 2011 federal tax forms Es posible que corresponda el límite del 50%. 2011 federal tax forms   Si utiliza el método de la asignación estándar para la comida para calcular sus gastos de comida y no se le reembolsan o si se los reembolsan conforme a un plan de deducción de reembolsos sin rendición de cuentas, normalmente usted puede deducir sólo el 50% de la asignación estándar para comidas. 2011 federal tax forms Si se le reembolsa conforme a un plan de deducción de reembolsos con rendición de cuentas, y usted deduce cantidades que son mayores que sus reembolsos, puede deducir sólo el 50% de la cantidad sobrante. 2011 federal tax forms El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . 2011 federal tax forms Ambos los planes de deducción de reembolsos con rendición de cuentas y los planes sin rendición de cuentas se explican en mayor detalle más adelante bajo Reembolsos . 2011 federal tax forms No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. 2011 federal tax forms La deducción permisible por gastos de alojamiento es el costo real. 2011 federal tax forms Quién puede usar la asignación estándar para comidas. 2011 federal tax forms   Puede usar la asignación estándar para comidas independientemente de si es un empleado o trabaja por cuenta propia e independientemente de si se le reembolsan o no sus gastos de viaje. 2011 federal tax forms Uso de la asignación estándar para comidas en el caso de otros viajes. 2011 federal tax forms    Puede usar la asignación estándar para comidas para calcular los gastos de comida cuando haga viajes relacionados con bienes de inversión u otros bienes que generen ingresos. 2011 federal tax forms Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. 2011 federal tax forms No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. 2011 federal tax forms Cantidad de asignación estándar para comidas. 2011 federal tax forms   La asignación estándar para comidas es la tarifa federal M&IE. 2011 federal tax forms Para viajes hechos en el año 2013, la tarifa diaria correspondiente a la mayoría de las localidades pequeñas en los Estados Unidos es $46 por día. 2011 federal tax forms   La mayoría de las ciudades principales y muchas otras localidades de los Estados Unidos son designadas como zonas de alto costo, y por lo tanto, las asignaciones estándares para comidas correspondientes a dichas zonas son más altas. 2011 federal tax forms    También puede encontrar esta información (organizada según los estados) en Internet en www. 2011 federal tax forms gsa. 2011 federal tax forms gov. 2011 federal tax forms Haga clic en “ Per Diem Rates ” (Tarifas de viáticos) y luego seleccione “2013” para el período del 1 de enero del año 2013 al 30 de septiembre del año 2013 y seleccione “2014” para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. 2011 federal tax forms No obstante, puede aplicar las tarifas que estén en vigencia antes del 1 de octubre del año 2013 para gastos de viajes hechos dentro de los Estados Unidos para el año 2013 en vez de aplicar las tarifas actualizadas. 2011 federal tax forms Tiene que utilizar de manera uniforme las tarifas para los primeros 9 meses de todo el año 2013 o las tarifas actualizadas para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. 2011 federal tax forms   Si viaja a más de un sitio durante el mismo día, utilice la tarifa en vigencia para la zona donde se detenga a dormir o descansar. 2011 federal tax forms No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. 2011 federal tax forms Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. 2011 federal tax forms    Las tarifas de la asignación estándar para comidas mencionadas anteriormente no corresponden a viajes en Alaska, Hawaii o cualquier otra zona fuera de los Estados Unidos continentales. 2011 federal tax forms El Departamento de Defensa es responsable de establecer las tarifas de viáticos de Alaska, Hawaii, Puerto Rico, la Samoa Estadounidense, Guam, Midway, las Islas Marianas del Norte, las Islas Vírgenes Estadounidenses, la Isla Wake y otras zonas no extranjeras fuera de los Estados Unidos continentales. 2011 federal tax forms El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. 2011 federal tax forms    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. 2011 federal tax forms defensetravel. 2011 federal tax forms dod. 2011 federal tax forms mil/site/perdiemCalc. 2011 federal tax forms cfm. 2011 federal tax forms Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. 2011 federal tax forms state. 2011 federal tax forms gov/travel/. 2011 federal tax forms Haga clic en “ Travel Per Diem Allowances for Foreign Areas ” (Tarifas de viáticos para viajes en zonas extranjeras) bajo “ Foreign Per Diem Rates ” (Tarifas de viáticos para zonas extranjeras) para conocer las tarifas de viáticos más recientes para zonas extranjeras. 2011 federal tax forms Tarifa especial para trabajadores de transporte. 2011 federal tax forms   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. 2011 federal tax forms Se considera que usted trabaja en la industria de transporte si su trabajo: Conlleva directamente el transporte de personas o bienes por avión, barcaza, autobús, barco, tren o camión y Exige frecuentemente que viaje lejos de su hogar y, durante cualquier viaje en particular, suele conllevar viajes a zonas donde corresponden distintas asignaciones estándar para comidas. 2011 federal tax forms Si éste es su caso, puede declarar una asignación estándar para comidas de $59 al día ($65 para viajes fuera de los Estados Unidos continentales). 2011 federal tax forms   Al utilizar la tarifa especial para trabajadores de transporte, ya no necesita determinar la asignación estándar para comidas correspondiente a cada zona donde se detenga a dormir o descansar. 2011 federal tax forms Si escoge utilizar la tarifa especial para algún viaje, tiene que utilizar dicha tarifa especial (y no utilizar las tarifas regulares de asignación estándar para comidas) para todos los viajes que haga durante ese año. 2011 federal tax forms Asignación de viajes para los días de salida y regreso. 2011 federal tax forms   Para el día de salida y el día de regreso de su viaje por motivo de negocios, tiene que prorratear la asignación estándar para comidas (calcular una cantidad disminuida para cada día). 2011 federal tax forms Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. 2011 federal tax forms Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. 2011 federal tax forms Ejemplo. 2011 federal tax forms Juana trabaja en New Orleans donde organiza conferencias. 2011 federal tax forms En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. 2011 federal tax forms Salió de su casa en New Orleans a las 10 de la mañana el miércoles y llegó a Washington, DC, a las 5:30 de la tarde. 2011 federal tax forms Después de pasar dos noches allí, regresó en avión a New Orleans el viernes y llegó a su casa a las 8 de la noche. 2011 federal tax forms El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. 2011 federal tax forms Bajo el Método 1, Juana puede declarar 2. 2011 federal tax forms 5 días de la asignación estándar de comidas para Washington, DC: tres cuartos de la tarifa diaria para el miércoles y viernes (los días de salida y regreso) y la tarifa diaria completa para el jueves. 2011 federal tax forms Bajo el Método 2, Juana también podría utilizar cualquier método que aplique de manera uniforme y que esté de acuerdo con práticas razonables de negocios. 2011 federal tax forms Por ejemplo, podría declarar 3 días de la asignación estándar para comidas aunque un empleado federal tendría que utilizar el método 1 y limitarse a sólo 2½ días. 2011 federal tax forms Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. 2011 federal tax forms Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. 2011 federal tax forms El trato que se les da a sus gastos de viaje dependerá de qué parte de su viaje estaba relacionada con los negocios y qué parte tuvo lugar dentro de los Estados Unidos. 2011 federal tax forms Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. 2011 federal tax forms Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. 2011 federal tax forms Si hizo su viaje principalmente por motivos de negocios y, mientras estaba en su destino, se quedó más tiempo para tomarse unas vacaciones, viajó brevemente a otro lugar para fines personales o se dedicó a otras actividades personales, puede deducir los gastos de viaje relacionados con los negocios. 2011 federal tax forms Dichos gastos incluyen los gastos de transporte de ida y vuelta de su destino de negocios y cualquier otro gasto relacionado con negocios en los que se ha incurrido mientras esté en su lugar de destino. 2011 federal tax forms Ejemplo. 2011 federal tax forms Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. 2011 federal tax forms En el camino de regreso, se hospeda en casa de sus padres en Mobile. 2011 federal tax forms Gasta $1,996 en transporte, comida, alojamiento y otros gastos de viaje durante los 9 días en que usted se halla lejos de su casa. 2011 federal tax forms Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. 2011 federal tax forms Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. 2011 federal tax forms La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. 2011 federal tax forms Viaje Principalmente por Motivos Personales Si su viaje fue principalmente por motivos personales, como vacaciones, el costo entero del viaje es un gasto personal no deducible. 2011 federal tax forms No obstante, puede deducir todos los gastos en los que incurra mientras esté en su destino, con tal de que estén relacionados con su negocio. 2011 federal tax forms Un viaje a un lugar turístico o en crucero se podría considerar vacaciones, aun si la publicidad hecha por el organizador del mismo da a entender que es principalmente para fines de negocios. 2011 federal tax forms La programación de actividades de negocio secundarias durante un viaje, como ver videos o asistir a una conferencia sobre temas generales, no convertirá un viaje de vacaciones en un viaje de negocios. 2011 federal tax forms Parte del Viaje Fuera de los Estados Unidos Si una parte de su viaje ocurre fuera de los Estados Unidos, use las reglas descritas más adelante bajo Viajes Fuera de los Estados Unidos para aquella parte del viaje. 2011 federal tax forms Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. 2011 federal tax forms Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. 2011 federal tax forms La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. 2011 federal tax forms Transporte público. 2011 federal tax forms   Si viaja por transporte público, cualquier lugar en los Estados Unidos en que ese vehículo haga una parada programada se considera un lugar en los Estados Unidos. 2011 federal tax forms Una vez que el vehículo salga de la última parada programada en los Estados Unidos rumbo a un lugar fuera del país, se aplican las reglas bajo Viajes Fuera de los Estados Unidos . 2011 federal tax forms Ejemplo. 2011 federal tax forms Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. 2011 federal tax forms Regresa a Nueva York sin hacer escala. 2011 federal tax forms El vuelo de Nueva York a Miami se realiza en los Estados Unidos, por lo tanto, sólo el vuelo de Miami a Puerto Rico se realiza fuera de los Estados Unidos. 2011 federal tax forms Debido a que no hay ninguna escala programada entre Puerto Rico y Nueva York, se considera que todo el viaje de regreso se ha realizado fuera de los Estados Unidos. 2011 federal tax forms Automóvil privado. 2011 federal tax forms   Los viajes en automóvil privado en los Estados Unidos se consideran viajes entre lugares en los Estados Unidos, incluso cuando viaje rumbo a un destino fuera de los Estados Unidos. 2011 federal tax forms Ejemplo. 2011 federal tax forms Usted viaja en automóvil de Denver a la Ciudad de México y regresa. 2011 federal tax forms El viaje de Denver hasta la frontera y el viaje de vuelta a Denver desde la frontera se consideran viajes en los Estados Unidos y les corresponden las reglas de esta sección. 2011 federal tax forms Las reglas bajo Viajes Fuera de los Estados Unidos le corresponden a su viaje de la frontera a la Ciudad de México y de regreso a la frontera. 2011 federal tax forms Viajes Fuera de los Estados Unidos Si alguna parte de su viaje por motivo de negocios se realiza fuera de los Estados Unidos, algunas de sus deducciones por el costo de viajar a su destino y regresar podrían ser limitadas. 2011 federal tax forms Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. 2011 federal tax forms La cantidad de los gastos de viaje que se puede deducir depende en parte de qué parte de su viaje fuera de los Estados Unidos estaba relacionada con los negocios. 2011 federal tax forms Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. 2011 federal tax forms Viajes Totalmente de Negocios o que se Consideran Como Tales Puede deducir todos los gastos de viaje para viajar a su destino y volver si el viaje es totalmente para propósitos de negocio o si se considera como tal. 2011 federal tax forms Viajes totalmente para propósitos de negocios. 2011 federal tax forms   Si viaja fuera de los Estados Unidos y pasa todo el tiempo dedicándose a actividades de su negocio, puede deducir todos los gastos del viaje. 2011 federal tax forms Viajes que se consideran totalmente para propósitos de negocios. 2011 federal tax forms   Aun si no pasó todo el tiempo ocupado en actividades del negocio, se considera que su viaje ha sido totalmente para fines de negocios si cumple por lo menos una de las cuatro excepciones siguientes. 2011 federal tax forms Excepción 1 − Ningún control sustancial. 2011 federal tax forms   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. 2011 federal tax forms El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. 2011 federal tax forms   Se considera que usted no tiene control sustancial del viaje si: Es empleado al que se le reembolsó, o se le pagó, una asignación de gastos de viaje, No es pariente de su empleador y No es ejecutivo gerencial. 2011 federal tax forms    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . 2011 federal tax forms   Un “ejecutivo gerencial” es un empleado que tiene autoridad y responsabilidad, sin estar sujeto a la denegación de otra persona, para tomar una decisión en cuanto a la necesidad del viaje de negocios. 2011 federal tax forms    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. 2011 federal tax forms Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. 2011 federal tax forms   Se considera que su viaje ha sido para propósitos comerciales en su totalidad si usted estuvo fuera de los Estados Unidos por una semana o menos, combinando actividades de negocio y actividades no de negocio. 2011 federal tax forms Una semana significa siete días seguidos. 2011 federal tax forms Al contar los días, no cuente el día de su salida de los Estados Unidos, pero sí cuente el día de su regreso a los Estados Unidos. 2011 federal tax forms Excepción 3 − Menos del 25% del tiempo en actividades personales. 2011 federal tax forms   Se considera que el viaje ha sido totalmente para propósitos de negocios si: Estuvo fuera de los Estados Unidos por más de una semana y Pasó menos del 25% del total de su tiempo fuera de los Estados Unidos ocupado en actividades no relacionadas con negocios. 2011 federal tax forms Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. 2011 federal tax forms Excepción 4 − Las vacaciones no son una razón principal. 2011 federal tax forms   Se considera que el viaje ha sido totalmente para propósitos de negocios si puede demostrar que una razón principal del viaje no era vacaciones personales, aunque tenga control sustancial de la organización del viaje. 2011 federal tax forms Viaje Principalmente por Motivo de Negocios Si viaja fuera de los Estados Unidos principalmente por motivo de negocios pero pasa una parte de su tiempo dedicándose a actividades no relacionadas con negocios, normalmente no puede deducir todos los gastos del viaje. 2011 federal tax forms Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. 2011 federal tax forms Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. 2011 federal tax forms Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. 2011 federal tax forms No tiene que repartir su deducción por gastos de viaje si cumple una de las cuatro excepciones elaboradas anteriormente bajo Viajes que se consideran totalmente para propósitos de negocios. 2011 federal tax forms En esos casos, puede deducir el total del costo de ida y vuelta a su destino. 2011 federal tax forms Viajes Principalmente por Motivos Personales Si viaja fuera de los Estados Unidos principalmente por vacaciones o para propósitos de inversión, el total del costo del viaje es un gasto personal no deducible. 2011 federal tax forms Si pasa una parte del tiempo asistiendo a congresos profesionales cortos o a un programa de educación continua, puede deducir los gastos de inscripción y otros gastos relacionados directamente con su negocio en los que haya incurrido. 2011 federal tax forms Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. 2011 federal tax forms No puede deducir los gastos de viaje de su familia. 2011 federal tax forms Si la convención es para propósitos políticos, sociales, de inversión o para otros fines que no estén relacionados con su ocupación o negocio, no puede deducir los gastos. 2011 federal tax forms Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. 2011 federal tax forms Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. 2011 federal tax forms Programa de la convención. 2011 federal tax forms   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. 2011 federal tax forms Puede demostrar que su asistencia a la convención beneficia su ocupación o negocio comparando el programa con los deberes y responsabilidades oficiales de su puesto. 2011 federal tax forms No es necesario que el programa trate específicamente sobre sus deberes y responsabilidades oficiales; será suficiente si el programa se relaciona con su puesto de tal modo que muestre que su asistencia ha sido por negocios. 2011 federal tax forms Convenciones que tengan lugar fuera de América del Norte. 2011 federal tax forms    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. 2011 federal tax forms Gastos de Entretenimiento Es posible que pueda deducir gastos de entretenimiento relacionados con negocios en los que incurra al participar en actividades de entretenimiento de un cliente o empleado. 2011 federal tax forms Puede deducir gastos de entretenimiento sólo si son ordinarios y además necesarios (definidos anteriormente en la Introducción ) y cumple uno de los siguientes requisitos: El requisito de relación directa. 2011 federal tax forms El requisito de asociación. 2011 federal tax forms Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. 2011 federal tax forms La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. 2011 federal tax forms Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. 2011 federal tax forms Este límite se explica más adelante. 2011 federal tax forms Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. 2011 federal tax forms (Si está sujeto a los límites sobre “horas de servicio” del Departamento de Transporte, puede deducir el 80% de los gastos de comidas y entretenimiento relacionados con los negocios. 2011 federal tax forms Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. 2011 federal tax forms ) El límite del 50% corresponde a empleados o sus empleadores y a personas que trabajen por cuenta propia (incluidos contratistas independientes) o sus clientes, dependiendo de si los gastos son reembolsados. 2011 federal tax forms La Figura 26-A resume las reglas generales explicadas en esta sección. 2011 federal tax forms El límite del 50% corresponde a comidas de negocios o gastos de entretenimiento en los que usted incurra mientras: Viaja lejos de su domicilio (igualmente si come a solas o con otras personas) por motivo de negocio, Entretiene a clientes en su lugar de negocio (el de usted), un restaurante u otro sitio o Asiste a una convención o recepción de negocios, reunión de negocios o almuerzo de negocios en un club. 2011 federal tax forms Gastos incluidos. 2011 federal tax forms   Los gastos sujetos al límite del 50% incluyen: Impuestos y propinas relacionados con comidas relacionadas con el negocio o actividades de entretenimiento, Cargos de admisión en un club nocturno, Cantidad pagada para alquilar una sala en la cual usted da una cena o cóctel y recibe a invitados y Cantidades pagadas por estacionamiento cerca de un estadio deportivo. 2011 federal tax forms No obstante, el costo de transporte de ida y vuelta de una comida o actividad de entretenimiento relacionada con los negocios no está sujeta al límite del 50%. 2011 federal tax forms Aplicación del límite del 50%. 2011 federal tax forms   El límite del 50% que corresponde a gastos de comida y entretenimiento se aplica si el gasto es, de otra manera, deducible y no está cubierto por una de las excepciones mencionadas más adelante en esta sección. 2011 federal tax forms   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. 2011 federal tax forms Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. 2011 federal tax forms Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. 2011 federal tax forms Cuándo aplicar el límite del 50%. 2011 federal tax forms   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. 2011 federal tax forms Primero tiene que determinar la cantidad de sus gastos de comida y entretenimiento que serían deducible conforme a las otras reglas presentadas en este capítulo. 2011 federal tax forms Ejemplo 1. 2011 federal tax forms Usted gasta $200 en una comida relacionada con los negocios. 2011 federal tax forms Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. 2011 federal tax forms La deducción no puede ser más de $45 (0. 2011 federal tax forms 50 x $90). 2011 federal tax forms Ejemplo 2. 2011 federal tax forms Usted compra dos boletos para un concierto y se los regala a un cliente. 2011 federal tax forms Compró los boletos por medio de un vendedor. 2011 federal tax forms Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). 2011 federal tax forms La deducción no puede ser más de $80 (0. 2011 federal tax forms 50 x $160). 2011 federal tax forms Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. 2011 federal tax forms La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. 2011 federal tax forms El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. 2011 federal tax forms Gastos reembolsados al empleado. 2011 federal tax forms   Si usted es empleado, no se le obliga aplicar el límite del 50% sobre tales gastos que su empleador le reembolsa conforme a un plan de reembolsos con rendición de cuentas. 2011 federal tax forms Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . 2011 federal tax forms Personas sujetas a límites sobre “horas de servicio”. 2011 federal tax forms   Puede deducir un porcentaje mayor de sus gastos de comidas mientras viaja lejos de su domicilio tributario, si las comidas tienen lugar durante, o en relación con, algún período sujeto a los límites sobre “horas de servicio” del Departamento de Transporte. 2011 federal tax forms El porcentaje es el 80%. 2011 federal tax forms   Las personas sujetas a los límites sobre “horas de servicio” designados por el Departamento de Transporte incluyen las siguientes: Ciertos trabajadores de transporte aéreo (como pilotos, tripulación, despachadores, mecánicos y controladores aéreos) que se encuentran bajo el reglamento de la Administración Federal de Aviación. 2011 federal tax forms Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. 2011 federal tax forms Ciertos empleados ferroviarios (como maquinistas, conductores, tripulaciones de tren, despachadores y personal de control de operaciones) que estén sujetos a las reglas de la Administración Federal Ferroviaria. 2011 federal tax forms Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. 2011 federal tax forms Otras excepciones. 2011 federal tax forms   Además, hay excepciones para personas que trabajen por cuenta propia, para gastos de publicidad, la venta de comida o entretenimiento y eventos deportivos de beneficencia. 2011 federal tax forms Éstas se explican en la Publicación 463, en inglés. 2011 federal tax forms Figura 26-A. 2011 federal tax forms ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. 2011 federal tax forms Vea Excepciones al límite del 50% . 2011 federal tax forms Please click here for the text description of the image. 2011 federal tax forms Gastos de entretenimiento: límite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que usted tal vez pueda deducir. 2011 federal tax forms Entretenimiento. 2011 federal tax forms    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. 2011 federal tax forms Algunos ejemplos de éstos son entretener a invitados en clubes nocturnos; en clubes sociales y deportivos; en teatros; en eventos deportivos; o en cacerías, viajes de pesca, vacaciones y viajes parecidos. 2011 federal tax forms Comidas como forma de entretenimiento. 2011 federal tax forms   El entretenimiento incluye el costo de una comida que usted le brinda a un cliente, independientemente de si la comida es parte de otro entretenimiento o si se trata sólo de dicha comida. 2011 federal tax forms Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. 2011 federal tax forms Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. 2011 federal tax forms No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. 2011 federal tax forms Separación de costos. 2011 federal tax forms   Si tiene un solo gasto que incluye costos de entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que repartir dicho gasto entre el costo de entretenimiento y el costo de los otros servicios. 2011 federal tax forms Tiene que tener una razón justificable por hacer esta repartición. 2011 federal tax forms Por ejemplo, tiene que repartir los gastos si un hotel incluye en la misma cuenta cargos de entretenimiento en el bar junto con el cargo de habitación. 2011 federal tax forms Si se turnan para pagar comidas o entretenimiento. 2011 federal tax forms   Si un grupo de personas que se conocen por la relación de negocios se turnan para pagar las cuentas de comida o entretenimiento mutuas sin tener en cuenta si sirven para fines de negocios, ningún miembro del grupo puede deducir ninguna parte del gasto. 2011 federal tax forms Gastos exagerados o extravagantes. 2011 federal tax forms   No puede deducir gastos de comida que sean exagerados o extravagantes. 2011 federal tax forms Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. 2011 federal tax forms Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. 2011 federal tax forms Reuniones de asociaciones comerciales. 2011 federal tax forms    Puede deducir gastos de entretenimiento que estén directamente relacionados y sean necesarios para asistir a reuniones de negocios o convenciones de ciertas organizaciones exentas de impuestos, si los gastos de asistencia se relacionan con su ocupación o negocio activo. 2011 federal tax forms Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. 2011 federal tax forms Entradas a eventos. 2011 federal tax forms   Normalmente, no puede deducir una cantidad superior al valor nominal de una entrada a un evento de entretenimiento, aunque haya pagado un precio más alto. 2011 federal tax forms Por ejemplo, no puede deducir cargos por servicios que pague a boleterías o agencias de venta de entradas ni cantidad alguna superior al valor nominal de las entradas que pague a revendedores ilegales. 2011 federal tax forms ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. 2011 federal tax forms Cuotas de clubes y afiliaciones. 2011 federal tax forms   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. 2011 federal tax forms Esta regla le corresponde a toda organización de afiliados si uno de sus propósitos principales es: Dirigir actividades de entretenimiento para miembros o sus invitados o Hacer que los miembros o sus invitados tengan acceso a establecimientos de entretenimiento. 2011 federal tax forms   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. 2011 federal tax forms No puede deducir una cuota pagada a: Clubes sociales (country clubs), Clubes de golf y deportivos, Clubes de líneas aéreas, Clubes de hoteles y Clubes administrados con el fin de proveer comidas bajo circunstancias que se consideran normalmente conducentes a conversaciones de negocios. 2011 federal tax forms Establecimientos de entretenimiento. 2011 federal tax forms   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. 2011 federal tax forms Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. 2011 federal tax forms   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. 2011 federal tax forms Algunos ejemplos son un yate, una cabaña de caza, un campamento de pesca, una piscina o alberca, una cancha de tenís, un centro de boliche, un automóvil, un avión, un apartamento, una habitación de hotel o una vivienda ubicada en un lugar turístico. 2011 federal tax forms Gastos de bolsillo. 2011 federal tax forms   Puede deducir gastos de bolsillo, tales como para comida y bebidas, servicios de banquetería, gas y cebo de pesca ofrecidos por usted durante un evento en un establecimiento de entretenimiento. 2011 federal tax forms Éstos no son gastos por el uso de un establecimiento de entretenimiento. 2011 federal tax forms No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. 2011 federal tax forms Además, están sujetos al Límite del 50% explicado anteriormente. 2011 federal tax forms Información adicional. 2011 federal tax forms   Para más información acerca de los gastos de entretenimiento, incluyendo explicaciones sobre los requisitos de relación directa y asociación, vea el capítulo 2 de la Publicación 463, en inglés. 2011 federal tax forms Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. 2011 federal tax forms Esta sección explica los límites y reglas para deducir el costo de regalos. 2011 federal tax forms Límite de los $25. 2011 federal tax forms   Usted no puede deducir más de $25 por concepto de regalos que, por motivos comerciales, usted da directa o indirectamente a cualquier persona en particular durante el año tributario. 2011 federal tax forms Un regalo dado a una empresa con la intención de que eventualmente sirva para el uso personal o el beneficio de una persona en particular, o de un grupo particular limitado, se considerará un regalo indirecto hecho a esa persona en particular o a las personas de aquella clase que reciban el regalo. 2011 federal tax forms   Si le da un regalo a un miembro de la familia de un cliente, se considera normalmente que el regalo es un regalo indirecto hecho al cliente. 2011 federal tax forms Esta regla no corresponde si tiene una relación de negocios independiente y de buena fe con dicho miembro de la familia, y el regalo no está destinado al uso o beneficio final del cliente. 2011 federal tax forms   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. 2011 federal tax forms No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. 2011 federal tax forms Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. 2011 federal tax forms Costos imprevistos. 2011 federal tax forms   Costos imprevistos, como el grabado de joyas, o el embalaje, seguro y envío, no se suelen incluir al determinar el costo de un regalo para propósitos del límite de los $25. 2011 federal tax forms   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. 2011 federal tax forms Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. 2011 federal tax forms Sin embargo, la compra de una canasta decorativa para embalar frutas no es un costo imprevisto si el valor de la canasta es considerable en comparación con el valor de la fruta. 2011 federal tax forms Excepciones. 2011 federal tax forms   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. 2011 federal tax forms Un artículo que cueste $4 o menos y: tenga su nombre, en forma permanente y claramente visible, en el regalo y sea uno de varios artículos idénticos que usted regala ampliamente. 2011 federal tax forms Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. 2011 federal tax forms Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. 2011 federal tax forms Regalo o entretenimiento. 2011 federal tax forms   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. 2011 federal tax forms Sin embargo, si le regala a un cliente alimentos o bebidas envasados con la intención de que él los consuma en una fecha posterior, trátelos como regalo. 2011 federal tax forms    Si le regala a un cliente boletos para una función de teatro o evento deportivo y no acompaña al cliente a la función o evento, puede tratar los boletos como gasto por regalo o como gasto de entretenimiento, según le convenga más a usted. 2011 federal tax forms    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. 2011 federal tax forms Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. 2011 federal tax forms Gastos de Transporte Esta sección explica gastos que puede deducir por concepto de transporte de negocios cuando no viaje lejos de su domicilio, definidos anteriormente, bajo Gastos de Viaje . 2011 federal tax forms Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. 2011 federal tax forms , y el costo de manejar y mantener en buen estado su automóvil. 2011 federal tax forms Los gastos de transporte incluyen todos los costos ordinarios y necesarios de lo siguiente: Trasladarse de un lugar de trabajo a otro en el curso de su negocio o profesión cuando viaje dentro del área de su domicilio tributario. 2011 federal tax forms (Domicilio tributario se define anteriormente bajo Gastos de Viaje . 2011 federal tax forms ) Visitar a clientes. 2011 federal tax forms Ir a una reunión de negocios lejos de su lugar de trabajo habitual. 2011 federal tax forms Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. 2011 federal tax forms Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. 2011 federal tax forms Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. 2011 federal tax forms Esos gastos son gastos de viaje, los cuales se explican anteriormente. 2011 federal tax forms Sin embargo, si usa su automóvil mientras pasa la noche lejos de su domicilio, use las reglas de esta sección para calcular la deducción por gastos de automóvil. 2011 federal tax forms Vea Gastos de Automóvil , más adelante. 2011 federal tax forms Ilustración de gastos de transporte. 2011 federal tax forms    La Figura 26-B ilustra las reglas sobre cuándo puede deducir gastos de transporte cuando tiene un trabajo principal o habitual lejos de su domicilio. 2011 federal tax forms Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. 2011 federal tax forms Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi
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The 2011 Federal Tax Forms

2011 federal tax forms 1. 2011 federal tax forms   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. 2011 federal tax forms Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. 2011 federal tax forms Reseller statement. 2011 federal tax forms Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 2011 federal tax forms Deep-draft ocean-going vessels. 2011 federal tax forms Passenger vessels. 2011 federal tax forms Ocean-going barges. 2011 federal tax forms State or local governments. 2011 federal tax forms Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel Definitions Excise taxes are imposed on all the following fuels. 2011 federal tax forms Gasoline, including aviation gasoline and gasoline blendstocks. 2011 federal tax forms Diesel fuel, including dyed diesel fuel. 2011 federal tax forms Diesel-water fuel emulsion. 2011 federal tax forms Kerosene, including dyed kerosene and kerosene used in aviation. 2011 federal tax forms Other Fuels (including alternative fuels). 2011 federal tax forms Compressed natural gas (CNG). 2011 federal tax forms Fuels used in commercial transportation on inland waterways. 2011 federal tax forms Any liquid used in a fractional ownership program aircraft as fuel. 2011 federal tax forms The following terms are used throughout the discussion of fuel taxes. 2011 federal tax forms Other terms are defined in the discussion of the specific fuels to which they pertain. 2011 federal tax forms Agri-biodiesel. 2011 federal tax forms   Agri-biodiesel means biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, mustard seeds, and camelina, and from animal fats. 2011 federal tax forms Approved terminal or refinery. 2011 federal tax forms   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. 2011 federal tax forms Biodiesel. 2011 federal tax forms   Biodiesel means the monoalkyl esters of long chain fatty acids derived from plant or animal matter that meet the registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under section 211 of the Clean Air Act, and the requirements of the American Society of Testing Materials (ASTM) D6751. 2011 federal tax forms Blended taxable fuel. 2011 federal tax forms   This means any taxable fuel produced outside the bulk transfer/terminal system by mixing taxable fuel on which excise tax has been imposed and any other liquid on which excise tax has not been imposed. 2011 federal tax forms This does not include a mixture removed or sold during the calendar quarter if all such mixtures removed or sold by the blender contain less than 400 gallons of a liquid on which the tax has not been imposed. 2011 federal tax forms Blender. 2011 federal tax forms   This is the person that produces blended taxable fuel. 2011 federal tax forms Bulk transfer. 2011 federal tax forms   This is the transfer of taxable fuel by pipeline or vessel. 2011 federal tax forms Bulk transfer/terminal system. 2011 federal tax forms   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. 2011 federal tax forms Fuel in the supply tank of any engine, or in any tank car, railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. 2011 federal tax forms Cellulosic biofuel. 2011 federal tax forms   Cellulosic biofuel means any liquid fuel produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis that meets the registration requirements for fuels and fuel additives established by the EPA under section 211 of the Clean Air Act. 2011 federal tax forms Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). 2011 federal tax forms For fuels sold or used after December 31, 2009, cellulosic biofuel does not include fuel of which more than 4% (determined by weight) is any combination of water and sediment, fuel of which the ash content is more than 1%, or fuel that has an acid number greater than 25. 2011 federal tax forms Also see Second generation biofuel below. 2011 federal tax forms Diesel-water fuel emulsion. 2011 federal tax forms   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. 2011 federal tax forms The emulsion additive used to produce the fuel must be registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. 2011 federal tax forms Dry lease aircraft exchange. 2011 federal tax forms   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 2011 federal tax forms Enterer. 2011 federal tax forms   This is the importer of record (under customs law) for the taxable fuel. 2011 federal tax forms However, if the importer of record is acting as an agent, such as a customs broker, the person for whom the agent is acting is the enterer. 2011 federal tax forms If there is no importer of record, the owner at the time of entry into the United States is the enterer. 2011 federal tax forms Entry. 2011 federal tax forms   Taxable fuel is entered into the United States when it is brought into the United States and applicable customs law requires that it be entered for consumption, use, or warehousing. 2011 federal tax forms This does not apply to fuel brought into Puerto Rico (which is part of the U. 2011 federal tax forms S. 2011 federal tax forms customs territory), but does apply to fuel brought into the United States from Puerto Rico. 2011 federal tax forms Fractional ownership aircraft program and fractional program aircraft. 2011 federal tax forms   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 2011 federal tax forms Measurement of taxable fuel. 2011 federal tax forms   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. 2011 federal tax forms Other fuels. 2011 federal tax forms   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. 2011 federal tax forms Pipeline operator. 2011 federal tax forms   This is the person that operates a pipeline within the bulk transfer/terminal system. 2011 federal tax forms Position holder. 2011 federal tax forms   This is the person that holds the inventory position in the taxable fuel in the terminal, as reflected in the records of the terminal operator. 2011 federal tax forms You hold the inventory position when you have a contractual agreement with the terminal operator for the use of the storage facilities and terminaling services for the taxable fuel. 2011 federal tax forms A terminal operator that owns taxable fuel in its terminal is a position holder. 2011 federal tax forms Rack. 2011 federal tax forms   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. 2011 federal tax forms Refiner. 2011 federal tax forms   This is any person that owns, operates, or otherwise controls a refinery. 2011 federal tax forms Refinery. 2011 federal tax forms   This is a facility used to produce taxable fuel and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. 2011 federal tax forms However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. 2011 federal tax forms For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. 2011 federal tax forms Registrant. 2011 federal tax forms   This is a taxable fuel registrant (see Registration Requirements, later). 2011 federal tax forms Removal. 2011 federal tax forms   This is any physical transfer of taxable fuel. 2011 federal tax forms It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. 2011 federal tax forms However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. 2011 federal tax forms Renewable diesel. 2011 federal tax forms   See Renewable Diesel Credits in chapter 2. 2011 federal tax forms Sale. 2011 federal tax forms   For taxable fuel not in a terminal, this is the transfer of title to, or substantial incidents of ownership in, taxable fuel to the buyer for money, services, or other property. 2011 federal tax forms For taxable fuel in a terminal, this is the transfer of the inventory position if the transferee becomes the position holder for that taxable fuel. 2011 federal tax forms Second generation biofuel. 2011 federal tax forms   This is any liquid fuel derived by, or from, qualified feedstocks, and meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. 2011 federal tax forms S. 2011 federal tax forms C. 2011 federal tax forms 7545). 2011 federal tax forms It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. 2011 federal tax forms It is not alcohol of less than 150 proof (disregard any added denaturants). 2011 federal tax forms See Form 6478 for more information. 2011 federal tax forms State. 2011 federal tax forms   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. 2011 federal tax forms An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. 2011 federal tax forms Taxable fuel. 2011 federal tax forms   This means gasoline, diesel fuel, and kerosene. 2011 federal tax forms Terminal. 2011 federal tax forms   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. 2011 federal tax forms It does not include a facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline if no gasoline is removed from the facility. 2011 federal tax forms A terminal does not include any facility where finished gasoline, diesel fuel, or kerosene is stored if the facility is operated by a registrant and all such taxable fuel stored at the facility has been previously taxed upon removal from a refinery or terminal. 2011 federal tax forms Terminal operator. 2011 federal tax forms   This is any person that owns, operates, or otherwise controls a terminal. 2011 federal tax forms Throughputter. 2011 federal tax forms   This is any person that is a position holder or that owns taxable fuel within the bulk transfer/terminal system (other than in a terminal). 2011 federal tax forms Vessel operator. 2011 federal tax forms   This is the person that operates a vessel within the bulk transfer/terminal system. 2011 federal tax forms However, vessel does not include a deep draft ocean-going vessel. 2011 federal tax forms Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. 2011 federal tax forms A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. 2011 federal tax forms For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. 2011 federal tax forms The returns are due the last day of the month following the month in which the transaction occurs. 2011 federal tax forms Generally, these returns can be filed on paper or electronically. 2011 federal tax forms For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. 2011 federal tax forms Publication 3536 is only available on the IRS website. 2011 federal tax forms Form 720-TO. 2011 federal tax forms   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. 2011 federal tax forms Each terminal operator must file a separate form for each approved terminal. 2011 federal tax forms Form 720-CS. 2011 federal tax forms   This information return must be filed by bulk transport carriers (barges, vessels, and pipelines) who receive liquid product from an approved terminal or deliver liquid product to an approved terminal. 2011 federal tax forms Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. 2011 federal tax forms See Form 637 for other persons who must register and for more information about registration. 2011 federal tax forms Persons that are required to be registered. 2011 federal tax forms   You are required to be registered if you are a: Blender; Enterer; Pipeline operator; Position holder; Refiner; Terminal operator; Vessel operator; Producer or importer of alcohol, biodiesel, agri-biodiesel, and renewable diesel; or Producer of cellulosic or second generation biofuel. 2011 federal tax forms Persons that may register. 2011 federal tax forms   You may, but are not required to, register if you are a: Feedstock user, Industrial user, Throughputter that is not a position holder, Ultimate vendor, Diesel-water fuel emulsion producer, Credit card issuer, or Alternative fuel claimant. 2011 federal tax forms Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. 2011 federal tax forms However, they must be registered to file claims for certain sales and uses of fuel. 2011 federal tax forms See Form 637 for more information. 2011 federal tax forms Taxable fuel registrant. 2011 federal tax forms   This is an enterer, an industrial user, a refiner, a terminal operator, or a throughputter who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended. 2011 federal tax forms The term registrant as used in the discussions of these fuels means a taxable fuel registrant. 2011 federal tax forms Additional information. 2011 federal tax forms   See the Form 637 instructions for the information you must submit when you apply for registration. 2011 federal tax forms Failure to register. 2011 federal tax forms   The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. 2011 federal tax forms Gasoline and Aviation Gasoline Gasoline. 2011 federal tax forms   Gasoline means all products commonly or commercially known or sold as gasoline with an octane rating of 75 or more that are suitable for use as a motor fuel. 2011 federal tax forms Gasoline includes any gasoline blend other than: Qualified ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from coal, including peat), Partially exempt ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from natural gas), or Denatured alcohol. 2011 federal tax forms Gasoline also includes gasoline blendstocks, discussed later. 2011 federal tax forms Aviation gasoline. 2011 federal tax forms   This means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D910 or military specification MIL-G-5572. 2011 federal tax forms Taxable Events The tax on gasoline is $. 2011 federal tax forms 184 per gallon. 2011 federal tax forms The tax on aviation gasoline is $. 2011 federal tax forms 194 per gallon. 2011 federal tax forms When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. 2011 federal tax forms 141 per gallon. 2011 federal tax forms See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. 2011 federal tax forms Tax is imposed on the removal, entry, or sale of gasoline. 2011 federal tax forms Each of these events is discussed later. 2011 federal tax forms Also, see the special rules that apply to gasoline blendstocks, later. 2011 federal tax forms If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. 2011 federal tax forms See Refunds of Second Tax in chapter 2. 2011 federal tax forms Removal from terminal. 2011 federal tax forms   All removals of gasoline at a terminal rack are taxable. 2011 federal tax forms The position holder for that gasoline is liable for the tax. 2011 federal tax forms Two-party exchanges. 2011 federal tax forms   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. 2011 federal tax forms A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. 2011 federal tax forms The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. 2011 federal tax forms The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. 2011 federal tax forms The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. 2011 federal tax forms The transaction is subject to a written contract. 2011 federal tax forms Terminal operator's liability. 2011 federal tax forms   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. 2011 federal tax forms   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. 2011 federal tax forms The terminal operator is a registrant. 2011 federal tax forms The terminal operator has an unexpired notification certificate (discussed later) from the position holder. 2011 federal tax forms The terminal operator has no reason to believe any information on the certificate is false. 2011 federal tax forms Removal from refinery. 2011 federal tax forms   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. 2011 federal tax forms It is made by bulk transfer and the refiner, the owner of the gasoline immediately before the removal, or the operator of the pipeline or vessel is not a registrant. 2011 federal tax forms It is made at the refinery rack. 2011 federal tax forms The refiner is liable for the tax. 2011 federal tax forms Exception. 2011 federal tax forms   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. 2011 federal tax forms The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 2011 federal tax forms The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 2011 federal tax forms The removal from the refinery is by railcar. 2011 federal tax forms The same person operates the refinery and the facility at which the gasoline is received. 2011 federal tax forms Entry into the United States. 2011 federal tax forms   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. 2011 federal tax forms It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 2011 federal tax forms It is not made by bulk transfer. 2011 federal tax forms The enterer is liable for the tax. 2011 federal tax forms Importer of record's liability. 2011 federal tax forms   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. 2011 federal tax forms   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 2011 federal tax forms The importer of record has an unexpired notification certificate (discussed later) from the enterer. 2011 federal tax forms The importer of record has no reason to believe any information in the certificate is false. 2011 federal tax forms Customs bond. 2011 federal tax forms   The customs bond will not be charged for the tax imposed on the entry of the gasoline if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. 2011 federal tax forms Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 2011 federal tax forms   The removal by bulk transfer of gasoline from a terminal is taxable if the position holder for the gasoline or the operator of the pipeline or vessel is not a registrant. 2011 federal tax forms The position holder is liable for the tax. 2011 federal tax forms The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 2011 federal tax forms However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 2011 federal tax forms Bulk transfers not received at approved terminal or refinery. 2011 federal tax forms   The removal by bulk transfer of gasoline from a terminal or refinery, or the entry of gasoline by bulk transfer into the United States, is taxable if the following conditions apply. 2011 federal tax forms No tax was previously imposed (as discussed earlier) on any of the following events. 2011 federal tax forms The removal from the refinery. 2011 federal tax forms The entry into the United States. 2011 federal tax forms The removal from a terminal by an unregistered position holder. 2011 federal tax forms Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). 2011 federal tax forms   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. 2011 federal tax forms However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 2011 federal tax forms The owner is a registrant. 2011 federal tax forms The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. 2011 federal tax forms The owner has no reason to believe any information on the certificate is false. 2011 federal tax forms The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. 2011 federal tax forms The operator is jointly and severally liable if the owner does not meet these conditions. 2011 federal tax forms Sales to unregistered person. 2011 federal tax forms   The sale of gasoline located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. 2011 federal tax forms   The seller is liable for the tax. 2011 federal tax forms However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 2011 federal tax forms   The seller is a registrant. 2011 federal tax forms The seller has an unexpired notification certificate (discussed later) from the buyer. 2011 federal tax forms The seller has no reason to believe any information on the certificate is false. 2011 federal tax forms The buyer of the gasoline is liable for the tax if the seller meets these conditions. 2011 federal tax forms The buyer is jointly and severally liable if the seller does not meet these conditions. 2011 federal tax forms Exception. 2011 federal tax forms   The tax does not apply to a sale if all of the following apply. 2011 federal tax forms The buyer's principal place of business is not in the United States. 2011 federal tax forms The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 2011 federal tax forms The seller is a registrant and the exporter of record. 2011 federal tax forms The fuel was exported. 2011 federal tax forms Removal or sale of blended gasoline. 2011 federal tax forms   The removal or sale of blended gasoline by the blender is taxable. 2011 federal tax forms See Blended taxable fuel under Definitions, earlier. 2011 federal tax forms   The blender is liable for the tax. 2011 federal tax forms The tax is figured on the number of gallons not previously subject to the tax on gasoline. 2011 federal tax forms   Persons who blend alcohol with gasoline to produce an alcohol fuel mixture outside the bulk transfer/terminal system must pay the gasoline tax on the volume of alcohol in the mixture. 2011 federal tax forms See Form 720 to report this tax. 2011 federal tax forms You also must be registered with the IRS as a blender. 2011 federal tax forms See Form 637. 2011 federal tax forms   However, if an untaxed liquid is sold as taxed taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. 2011 federal tax forms Notification certificate. 2011 federal tax forms   The notification certificate is used to notify a person of the registration status of the registrant. 2011 federal tax forms A copy of the registrant's letter of registration cannot be used as a notification certificate. 2011 federal tax forms A model notification certificate is shown in the Appendix as Model Certificate C. 2011 federal tax forms A notification certificate must contain all information necessary to complete the model. 2011 federal tax forms   The certificate may be included as part of any business records normally used for a sale. 2011 federal tax forms A certificate expires on the earlier of the date the registrant provides a new certificate, or the date the recipient of the certificate is notified that the registrant's registration has been revoked or suspended. 2011 federal tax forms The registrant must provide a new certificate if any information on a certificate has changed. 2011 federal tax forms Additional persons liable. 2011 federal tax forms   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax is imposed on: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty, or Anyone who willfully causes the person to fail to pay the tax. 2011 federal tax forms Gasoline Blendstocks Gasoline blendstocks may be subject to $. 2011 federal tax forms 001 per gallon LUST tax as discussed below. 2011 federal tax forms Gasoline includes gasoline blendstocks. 2011 federal tax forms The previous discussions apply to these blendstocks. 2011 federal tax forms However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. 2011 federal tax forms 001 per gallon or are not subject to the excise tax. 2011 federal tax forms Blendstocks. 2011 federal tax forms   Gasoline blendstocks are: Alkylate, Butane, Butene, Catalytically cracked gasoline, Coker gasoline, Ethyl tertiary butyl ether (ETBE), Hexane, Hydrocrackate, Isomerate, Methyl tertiary butyl ether (MTBE), Mixed xylene (not including any separated isomer of xylene), Natural gasoline, Pentane, Pentane mixture, Polymer gasoline, Raffinate, Reformate, Straight-run gasoline, Straight-run naphtha, Tertiary amyl methyl ether (TAME), Tertiary butyl alcohol (gasoline grade) (TBA), Thermally cracked gasoline, and Toluene. 2011 federal tax forms   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. 2011 federal tax forms Not used to produce finished gasoline. 2011 federal tax forms   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. 2011 federal tax forms Removals and entries not connected to sale. 2011 federal tax forms   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. 2011 federal tax forms Removals and entries connected to sale. 2011 federal tax forms   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant, and at the time of the sale, meets the following requirements. 2011 federal tax forms The person has an unexpired certificate (discussed later) from the buyer. 2011 federal tax forms The person has no reason to believe any information in the certificate is false. 2011 federal tax forms Sales after removal or entry. 2011 federal tax forms   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. 2011 federal tax forms The seller is liable for the tax. 2011 federal tax forms However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. 2011 federal tax forms The seller has an unexpired certificate (discussed next) from the buyer. 2011 federal tax forms The seller has no reason to believe any information in the certificate is false. 2011 federal tax forms Certificate of buyer. 2011 federal tax forms   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. 2011 federal tax forms The certificate may be included as part of any business records normally used for a sale. 2011 federal tax forms A model certificate is shown in the Appendix as Model Certificate D. 2011 federal tax forms The certificate must contain all information necessary to complete the model. 2011 federal tax forms   A certificate expires on the earliest of the following dates. 2011 federal tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. 2011 federal tax forms The date a new certificate is provided to the seller. 2011 federal tax forms The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. 2011 federal tax forms The buyer must provide a new certificate if any information on a certificate has changed. 2011 federal tax forms   The IRS may withdraw the buyer's right to provide a certificate if that buyer uses the gasoline blendstocks in the production of finished gasoline or resells the blendstocks without getting a certificate from its buyer. 2011 federal tax forms Received at approved terminal or refinery. 2011 federal tax forms   The nonbulk removal or entry of gasoline blendstocks received at an approved terminal or refinery is not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) meets all the following requirements. 2011 federal tax forms The person is a registrant. 2011 federal tax forms The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. 2011 federal tax forms The person has no reason to believe any information on the certificate is false. 2011 federal tax forms Bulk transfers to registered industrial user. 2011 federal tax forms   The removal of gasoline blendstocks from a pipeline or vessel is not taxable (other than LUST) if the blendstocks are received by a registrant that is an industrial user. 2011 federal tax forms An industrial user is any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. 2011 federal tax forms Credits or Refunds. 2011 federal tax forms   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. 2011 federal tax forms For more information, see chapter 2. 2011 federal tax forms Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). 2011 federal tax forms However, special rules (discussed later) apply to dyed diesel fuel and dyed kerosene, and to undyed diesel fuel and undyed kerosene sold or used in Alaska for certain nontaxable uses and undyed kerosene used for a feedstock purpose. 2011 federal tax forms Diesel fuel means: Any liquid that without further processing or blending is suitable for use as a fuel in a diesel-powered highway vehicle or train, and Transmix. 2011 federal tax forms A liquid is suitable for this use if the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. 2011 federal tax forms A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. 2011 federal tax forms However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. 2011 federal tax forms Diesel fuel does not include gasoline, kerosene, excluded liquid, No. 2011 federal tax forms 5 and No. 2011 federal tax forms 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. 2011 federal tax forms An excluded liquid is either of the following. 2011 federal tax forms A liquid that contains less than 4% normal paraffins. 2011 federal tax forms A liquid with all the following properties. 2011 federal tax forms Distillation range of 125 degrees Fahrenheit or less. 2011 federal tax forms Sulfur content of 10 ppm or less. 2011 federal tax forms Minimum color of +27 Saybolt. 2011 federal tax forms Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. 2011 federal tax forms Kerosene. 2011 federal tax forms   This means any of the following liquids. 2011 federal tax forms One of the two grades of kerosene (No. 2011 federal tax forms 1-K and No. 2011 federal tax forms 2-K) covered by ASTM specification D3699. 2011 federal tax forms Kerosene-type jet fuel covered by ASTM specification D1655 or military specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-8). 2011 federal tax forms See Kerosene for Use in Aviation, later. 2011 federal tax forms   However, kerosene does not include excluded liquid, discussed earlier. 2011 federal tax forms   Kerosene also includes any liquid that would be described above but for the presence of a dye of the type used to dye kerosene for a nontaxable use. 2011 federal tax forms Diesel-powered highway vehicle. 2011 federal tax forms   This is any self-propelled vehicle designed to carry a load over public highways (whether or not also designed to perform other functions) and propelled by a diesel-powered engine. 2011 federal tax forms Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. 2011 federal tax forms For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. 2011 federal tax forms 2) in chapter 2. 2011 federal tax forms Diesel-powered train. 2011 federal tax forms   This is any diesel-powered equipment or machinery that rides on rails. 2011 federal tax forms The term includes a locomotive, work train, switching engine, and track maintenance machine. 2011 federal tax forms Taxable Events The tax on diesel fuel and kerosene is $. 2011 federal tax forms 244 per gallon. 2011 federal tax forms It is imposed on the removal, entry, or sale of diesel fuel and kerosene. 2011 federal tax forms Each of these events is discussed later. 2011 federal tax forms Only the $. 2011 federal tax forms 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. 2011 federal tax forms If the tax is paid on the diesel fuel or kerosene in more than one event, a refund may be allowed for the “second” tax paid. 2011 federal tax forms See Refunds of Second Tax in chapter 2. 2011 federal tax forms Use in certain intercity and local buses. 2011 federal tax forms   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. 2011 federal tax forms A claim for $. 2011 federal tax forms 17 per gallon may be made by the registered ultimate vendor (under certain conditions) or the ultimate purchaser for undyed diesel fuel or undyed kerosene sold for use in certain intercity or local buses. 2011 federal tax forms An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. 2011 federal tax forms The bus must be engaged in one of the following activities. 2011 federal tax forms Scheduled transportation along regular routes regardless of the size of the bus. 2011 federal tax forms Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). 2011 federal tax forms A bus is available to the general public if the bus is available for hire to more than a limited number of persons, groups, or organizations. 2011 federal tax forms Removal from terminal. 2011 federal tax forms   All removals of diesel fuel and kerosene at a terminal rack are taxable. 2011 federal tax forms The position holder for that fuel is liable for the tax. 2011 federal tax forms Two-party exchanges. 2011 federal tax forms   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. 2011 federal tax forms A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. 2011 federal tax forms The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. 2011 federal tax forms The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. 2011 federal tax forms The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. 2011 federal tax forms The transaction is subject to a written contract. 2011 federal tax forms Terminal operator's liability. 2011 federal tax forms   The terminal operator is jointly and severally liable for the tax if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that diesel fuel or kerosene is dyed (discussed later). 2011 federal tax forms   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. 2011 federal tax forms However, a terminal operator will not be liable for the tax in this situation if, at the time of the removal, the following conditions are met. 2011 federal tax forms The terminal operator is a registrant. 2011 federal tax forms The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. 2011 federal tax forms The terminal operator has no reason to believe any information on the certificate is false. 2011 federal tax forms Removal from refinery. 2011 federal tax forms   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. 2011 federal tax forms It is made by bulk transfer and the refiner, the owner of the fuel immediately before the removal, or the operator of the pipeline or vessel is not a registrant. 2011 federal tax forms It is made at the refinery rack. 2011 federal tax forms The refiner is liable for the tax. 2011 federal tax forms Exception. 2011 federal tax forms   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. 2011 federal tax forms The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 2011 federal tax forms The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 2011 federal tax forms The removal from the refinery is by: Railcar and the same person operates the refinery and the facility at which the diesel fuel or kerosene is received, or For diesel fuel only, a trailer or semi-trailer used exclusively to transport the diesel fuel from a refinery (described in (1)) to a facility (described in (2)) less than 20 miles from the refinery. 2011 federal tax forms Entry into the United States. 2011 federal tax forms   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. 2011 federal tax forms It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 2011 federal tax forms It is not made by bulk transfer. 2011 federal tax forms The enterer is liable for the tax. 2011 federal tax forms Importer of record's liability. 2011 federal tax forms   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. 2011 federal tax forms   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 2011 federal tax forms The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. 2011 federal tax forms The importer of record has no reason to believe any information in the certificate is false. 2011 federal tax forms Customs bond. 2011 federal tax forms   The customs bond will not be charged for the tax imposed on the entry of the diesel fuel or kerosene if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. 2011 federal tax forms Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 2011 federal tax forms   The removal by bulk transfer of diesel fuel or kerosene from a terminal is taxable if the position holder for that fuel or the operator of the pipeline or vessel is not a registrant. 2011 federal tax forms The position holder is liable for the tax. 2011 federal tax forms The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 2011 federal tax forms However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 2011 federal tax forms Bulk transfers not received at approved terminal or refinery. 2011 federal tax forms   The removal by bulk transfer of diesel fuel or kerosene from a terminal or refinery or the entry of diesel fuel or kerosene by bulk transfer into the United States is taxable if the following conditions apply. 2011 federal tax forms No tax was previously imposed (as discussed earlier) on any of the following events. 2011 federal tax forms The removal from the refinery. 2011 federal tax forms The entry into the United States. 2011 federal tax forms The removal from a terminal by an unregistered position holder. 2011 federal tax forms Upon removal from the pipeline or vessel, the diesel fuel or kerosene is not received at an approved terminal or refinery (or at another pipeline or vessel). 2011 federal tax forms   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. 2011 federal tax forms However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 2011 federal tax forms The owner is a registrant. 2011 federal tax forms The owner has an unexpired notification certificate (discussed under Gasoline) from the operator of the terminal or refinery where the diesel fuel or kerosene is received. 2011 federal tax forms The owner has no reason to believe any information on the certificate is false. 2011 federal tax forms The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. 2011 federal tax forms The operator is jointly and severally liable if the owner does not meet these conditions. 2011 federal tax forms Sales to unregistered person. 2011 federal tax forms   The sale of diesel fuel or kerosene located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. 2011 federal tax forms   The seller is liable for the tax. 2011 federal tax forms However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 2011 federal tax forms The seller is a registrant. 2011 federal tax forms The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. 2011 federal tax forms The seller has no reason to believe any information on the certificate is false. 2011 federal tax forms The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. 2011 federal tax forms The buyer is jointly and severally liable if the seller does not meet these conditions. 2011 federal tax forms Exception. 2011 federal tax forms   The tax does not apply to a sale if all of the following apply. 2011 federal tax forms The buyer's principal place of business is not in the United States. 2011 federal tax forms The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 2011 federal tax forms The seller is a registrant and the exporter of record. 2011 federal tax forms The fuel was exported. 2011 federal tax forms Removal or sale of blended diesel fuel or kerosene. 2011 federal tax forms   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. 2011 federal tax forms Blended taxable fuel produced using biodiesel is subject to the tax. 2011 federal tax forms See Blended taxable fuel under Definitions, earlier. 2011 federal tax forms   The blender is liable for the tax. 2011 federal tax forms The tax is figured on the number of gallons not previously subject to the tax. 2011 federal tax forms   Persons who blend biodiesel with undyed diesel fuel to produce and sell or use a biodiesel mixture outside the bulk transfer/terminal system must pay the diesel fuel tax on the volume of biodiesel in the mixture. 2011 federal tax forms Generally, the biodiesel mixture must be diesel fuel (defined earlier). 2011 federal tax forms See Form 720 to report this tax. 2011 federal tax forms You also must be registered by the IRS as a blender. 2011 federal tax forms See Form 637 for more information. 2011 federal tax forms   However, if an untaxed liquid is sold as taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. 2011 federal tax forms Additional persons liable. 2011 federal tax forms   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax applies to: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty; or Anyone who willfully causes the person to fail to pay the tax. 2011 federal tax forms Credits or Refunds. 2011 federal tax forms   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. 2011 federal tax forms For more information, see chapter 2. 2011 federal tax forms Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. 2011 federal tax forms 001 per gallon LUST tax as discussed below, unless the fuel is for export. 2011 federal tax forms The excise tax is not imposed on the removal, entry, or sale of diesel fuel or kerosene (other than the LUST tax) if all the following tests are met. 2011 federal tax forms The person otherwise liable for tax (for example, the position holder) is a registrant. 2011 federal tax forms In the case of a removal from a terminal, the terminal is an approved terminal. 2011 federal tax forms The diesel fuel or kerosene satisfies the dyeing requirements (described next). 2011 federal tax forms Dyeing requirements. 2011 federal tax forms   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. 2011 federal tax forms It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. 2011 federal tax forms 9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of fuel or any dye of a type and in a concentration that has been approved by the Commissioner. 2011 federal tax forms Is indelibly dyed by mechanical injection. 2011 federal tax forms See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. 2011 federal tax forms Notice required. 2011 federal tax forms   A legible and conspicuous notice stating either: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE or DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE must be: Provided by the terminal operator to any person that receives dyed diesel fuel or dyed kerosene at a terminal rack of that operator, and Posted by a seller on any retail pump or other delivery facility where it sells dyed diesel fuel or dyed kerosene for use by its buyer. 2011 federal tax forms   The notice under item (1) must be provided by the time of the removal and must appear on all shipping papers, bills of lading, and similar documents accompanying the removal of the fuel. 2011 federal tax forms   Any seller that fails to post the required notice under item (2) is presumed to know that the fuel will be used for a taxable use (a use other than a nontaxable use listed later). 2011 federal tax forms That seller is subject to the penalty described next. 2011 federal tax forms Penalty. 2011 federal tax forms   A penalty is imposed on a person if any of the following situations apply. 2011 federal tax forms Any dyed fuel is sold or held for sale by the person for a use the person knows or has reason to know is not a nontaxable use of the fuel. 2011 federal tax forms Any dyed fuel is held for use or used by the person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed. 2011 federal tax forms The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. 2011 federal tax forms The person has knowledge that a dyed fuel that has been altered, as described in (3) above, sells or holds for sale such fuel for any use for which the person knows or has reason to know is not a nontaxable use of the fuel. 2011 federal tax forms   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 2011 federal tax forms After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 2011 federal tax forms   This penalty is in addition to any tax imposed on the fuel. 2011 federal tax forms   If the penalty is imposed, each officer, employee, or agent of a business entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with that entity for the penalty. 2011 federal tax forms   There is no administrative appeal or review allowed for the third and subsequent penalty imposed by section 6715 on any person except for: Fraud or a mistake in the chemical analysis, or Mathematical calculation of the penalty. 2011 federal tax forms   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. 2011 federal tax forms However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. 2011 federal tax forms The penalty may apply if the fuel is held for sale or use for a taxable use while the back-up tax does not apply unless the fuel is delivered into a fuel supply tank. 2011 federal tax forms Exception to penalty. 2011 federal tax forms   The penalty under item (3) will not apply in any of the following situations. 2011 federal tax forms Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. 2011 federal tax forms Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any other liquid (other than diesel fuel or kerosene) that contains the type and amount of dye required to meet the dyeing requirements. 2011 federal tax forms The alteration or attempted alteration occurs in an exempt area of Alaska. 2011 federal tax forms See Removal for sale or use in Alaska, later. 2011 federal tax forms Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with diesel fuel or kerosene not meeting the dyeing requirements and the blending occurs as part of a nontaxable use (other than export), discussed later. 2011 federal tax forms Alaska and Feedstocks Tax of $. 2011 federal tax forms 001 per gallon is imposed on: Undyed diesel fuel or undyed kerosene sold or used in Alaska for certain nontaxable uses (see Later sales on page 10). 2011 federal tax forms Undyed kerosene used for feedstock purposes. 2011 federal tax forms Removal for sale or use in Alaska. 2011 federal tax forms   No tax is imposed on the removal, entry, or sale of diesel fuel or kerosene in Alaska for ultimate sale or use in certain areas of Alaska for certain nontaxable uses. 2011 federal tax forms The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. 2011 federal tax forms The person otherwise liable for the tax (position holder, refiner, or enterer): Is a registrant, Can show satisfactory evidence of the nontaxable nature of the transaction, and Has no reason to believe the evidence is false. 2011 federal tax forms In the case of a removal from a terminal, the terminal is an approved terminal. 2011 federal tax forms The owner of the fuel immediately after the removal or entry holds the fuel for its own use in a nontaxable use (discussed later) or is a qualified dealer. 2011 federal tax forms   If all three of the requirements above are not met, then tax is imposed at $. 2011 federal tax forms 244 per gallon. 2011 federal tax forms   A qualified dealer is any person that holds a qualified dealer license from the state of Alaska or has been registered by the IRS as a qualified retailer. 2011 federal tax forms Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. 2011 federal tax forms Later sales. 2011 federal tax forms   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. 2011 federal tax forms The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. 2011 federal tax forms However, the sale is not taxable (other than the LUST tax at $. 2011 federal tax forms 001 per gallon) if all the following requirements are met. 2011 federal tax forms The fuel is sold in Alaska for certain nontaxable uses. 2011 federal tax forms The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. 2011 federal tax forms The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. 2011 federal tax forms Feedstock purposes. 2011 federal tax forms   The $. 2011 federal tax forms 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. 2011 federal tax forms The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. 2011 federal tax forms In the case of a removal from a terminal, the terminal is an approved terminal. 2011 federal tax forms Either: The person otherwise liable for tax uses the kerosene for a feedstock purpose, or The kerosene is sold for use by the buyer for a feedstock purpose and, at the time of the sale, the person otherwise liable for tax has an unexpired certificate (described later) from the buyer and has no reason to believe any information on the certificate is false. 2011 federal tax forms   If all of the requirements above are not met, then tax is imposed at $. 2011 federal tax forms 244 per gallon. 2011 federal tax forms   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. 2011 federal tax forms For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. 2011 federal tax forms A feedstock user is a person that uses kerosene for a feedstock purpose. 2011 federal tax forms A registered feedstock user is a person that has been registered by the IRS as a feedstock user. 2011 federal tax forms See Registration Requirements, earlier. 2011 federal tax forms Later sales. 2011 federal tax forms   The excise tax ($. 2011 federal tax forms 244 per gallon) applies to kerosene sold for use by the buyer for a feedstock purpose (item (3)(b) above) if the buyer in that sale later sells the kerosene. 2011 federal tax forms The tax is imposed at the time of the later sale and that seller is liable for the tax. 2011 federal tax forms Certificate. 2011 federal tax forms   The certificate from the buyer certifies the buyer is a registered feedstock user and the kerosene will be used by the buyer for a feedstock purpose. 2011 federal tax forms The certificate may be included as part of any business records normally used for a sale. 2011 federal tax forms A model certificate is shown in the Appendix as Model Certificate G. 2011 federal tax forms Your certificate must contain all information necessary to complete the model. 2011 federal tax forms   A certificate expires on the earliest of the following dates. 2011 federal tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. 2011 federal tax forms The date the seller is provided a new certificate or notice that the current certificate is invalid. 2011 federal tax forms The date the seller is notified the buyer's registration has been revoked or suspended. 2011 federal tax forms   The buyer must provide a new certificate if any information on a certificate has changed. 2011 federal tax forms Back-up Tax Tax is imposed on the delivery of any of the following into the fuel supply tank of a diesel-powered highway vehicle. 2011 federal tax forms Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. 2011 federal tax forms Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. 2011 federal tax forms Any liquid other than gasoline, diesel fuel, or kerosene. 2011 federal tax forms Generally, this back-up tax is imposed at a rate of $. 2011 federal tax forms 244 per gallon. 2011 federal tax forms Liability for tax. 2011 federal tax forms   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. 2011 federal tax forms In addition, the seller of the diesel fuel or kerosene is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for other than a nontaxable use. 2011 federal tax forms Exemptions from the back-up tax. 2011 federal tax forms   The back-up tax does not apply to a delivery of diesel fuel or kerosene for uses 1, 2, 6, 7, 12, 13, 14, and 15 listed under Definitions of Nontaxable Uses in chapter 2. 2011 federal tax forms   In addition, since the back-up tax is imposed only on the delivery into the fuel supply tank of a diesel-powered vehicle or train, the tax does not apply to diesel fuel or kerosene used as heating oil or in stationary engines. 2011 federal tax forms Diesel-Water Fuel Emulsion Diesel-water fuel emulsion means diesel fuel at least 14% of which is water and for which the emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. 2011 federal tax forms A reduced tax rate of $. 2011 federal tax forms 198 per gallon is imposed on a diesel-water fuel emulsion. 2011 federal tax forms To be eligible for the reduced rate, the person who sells, removes, or uses the diesel-water fuel emulsion must be registered by the IRS. 2011 federal tax forms If the diesel-water fuel emulsion does not meet the requirements above, or if the person who sells, removes, or uses the fuel is not registered, the diesel-water fuel emulsion is taxed at $. 2011 federal tax forms 244 per gallon. 2011 federal tax forms Credits or refunds. 2011 federal tax forms   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. 2011 federal tax forms Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. 2011 federal tax forms 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). 2011 federal tax forms For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. 2011 federal tax forms 219. 2011 federal tax forms The rate of $. 2011 federal tax forms 219 also applies if kerosene is removed into any aircraft from a qualified refueler truck, tanker, or tank wagon that is loaded with the kerosene from a terminal that is located within an airport. 2011 federal tax forms The airport terminal does not need to be a secured airport terminal for this rate to apply. 2011 federal tax forms However, the refueler truck, tanker, or tank wagon must meet the requirements discussed under Certain refueler trucks, tankers, and tank wagons, treated as terminals, later. 2011 federal tax forms For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. 2011 federal tax forms 044 per gallon. 2011 federal tax forms For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. 2011 federal tax forms 044 rate applies only if the truck, tanker, or tank wagon is loaded at a terminal that is located in a secured area of the airport. 2011 federal tax forms See Terminal located within a secured area of an airport, later. 2011 federal tax forms In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 2011 federal tax forms For kerosene removed directly into the fuel tank of an aircraft for a use exempt from tax under section 4041(c) (such as use in an aircraft for the exclusive use of a state or local government), the rate of tax is $. 2011 federal tax forms 001. 2011 federal tax forms There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 2011 federal tax forms The kerosene must be removed from a qualifying refueler truck, tanker, or tank wagon loaded at a terminal located within a secured area of an airport. 2011 federal tax forms See Terminal located within a secured area of an airport, later. 2011 federal tax forms In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 2011 federal tax forms The position holder is liable for the $. 2011 federal tax forms 001 per gallon tax. 2011 federal tax forms For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. 2011 federal tax forms 141 per gallon applies. 2011 federal tax forms Certain refueler trucks, tankers, and tank wagons treated as terminals. 2011 federal tax forms   For purposes of the tax imposed on kerosene for use in aviation removed directly into the fuel tank of an aircraft for use in commercial aviation, certain refueler trucks, tankers, and tank wagons are treated as part of a terminal if the following conditions are met. 2011 federal tax forms Such terminal is located within an area of an airport. 2011 federal tax forms Any kerosene for use in aviation that is loaded in a refueler truck, tanker, or tank wagon at a terminal is for delivery into aircraft at the airport in which the terminal is located. 2011 federal tax forms Except in exigent circumstances, such as those identified in Notice 2005-80, no vehicle registered for highway use is loaded with kerosene for use in aviation at the terminal. 2011 federal tax forms The refueler truck, tanker, or tank wagon meets the following requirements: Has storage tanks, hose, and coupling equipment designed and used for fueling aircraft, Is not registered for highway use, and Is operated by the terminal operator or a person that makes a daily accounting to the terminal operator of each delivery of fuel from the refueler truck, tanker, or tank wagon. 2011 federal tax forms Information reporting will be required by terminal operators regarding this provision. 2011 federal tax forms Until the format of this information reporting is issued, taxpayers are required to retain records regarding the daily accounting, but are not required to report such information. 2011 federal tax forms Terminal located within a secured area of an airport. 2011 federal tax forms   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. 2011 federal tax forms This list refers to fueling operations at airport terminals as it applies to the federal excise tax on kerosene for use in aviation, and has nothing to do with the general security of airports either included or not included in the list. 2011 federal tax forms Liability For Tax If the kerosene is removed directly into the fuel tank of an aircraft for use in commercial aviation, the operator of the aircraft in commercial aviation is liable for the tax on the removal at the rate of $. 2011 federal tax forms 044 per gallon. 2011 federal tax forms However, the position holder is liable for the LUST tax for kerosene for use in aviation removed directly into the fuel tank of an aircraft for use exempt from tax under section 4041(c) (except foreign trade). 2011 federal tax forms For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. 2011 federal tax forms For the aircraft operator to be liable for the tax $. 2011 federal tax forms 044 rate, the position holder must meet the following requirements: Is a taxable fuel registrant, Has an unexpired certificate (a model certificate is shown in the Appendix as Model Certificate K) from the operator of the aircraft, and Has no reason to believe any of the information in the certificate is false. 2011 federal tax forms Commercial aviation. 2011 federal tax forms   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. 2011 federal tax forms However, commercial aviation does not include any of the following uses. 2011 federal tax forms Any use exclusively for the purpose of skydiving. 2011 federal tax forms Certain air transportation by seaplane. 2011 federal tax forms See Seaplanes under Transportation of Persons by Air in chapter 4. 2011 federal tax forms Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. 2011 federal tax forms For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. 2011 federal tax forms Any use of an aircraft that has a maximum certificated takeoff weight of 6,000 pounds or less, unless the aircraft is operated on an established line. 2011 federal tax forms For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. 2011 federal tax forms Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. 2011 federal tax forms See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. 2011 federal tax forms Surtax on any liquid used in a fractional ownership program aircraft as fuel Fuel used in a fractional ownership program aircraft (as defined below) after March 31, 2012, is subject to a surtax of $. 2011 federal tax forms 141 per gallon. 2011 federal tax forms The fractional ownership program manager is liable for the tax. 2011 federal tax forms The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. 2011 federal tax forms If the surtax is imposed, the following air transportation taxes do not apply. 2011 federal tax forms Transportation of persons by air. 2011 federal tax forms Transportation of property by air. 2011 federal tax forms Use of international air travel facilities. 2011 federal tax forms These taxes are described under Air Transportation Taxes, later. 2011 federal tax forms A fractional ownership program aircraft flight is considered noncommercial aviation, for the rules for kerosene used in noncommercial aviation, see Kerosene for Use in Aviation above. 2011 federal tax forms Fractional ownership aircraft program    is a program under which:  A single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners; There are one or more fractional owners per fractional program aircraft, with at least one fractional program aircraft having more than one owner; For at least two fractional program aircraft, none of the ownership interests in the aircraft are less than the minimum fractional ownership interest or held by the program manager; There exists a dry-lease aircraft exchange arrangement among all of the fractional owners; and There are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program. 2011 federal tax forms Fractional program aircraft. 2011 federal tax forms   Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by Federal Aviation Administration under subpart K of part 91 title 14, Code of Federal Regulations, and is registered in the U. 2011 federal tax forms S. 2011 federal tax forms   Fractional program aircraft are not considered used for transportation of a qualified fractional owner, or on account of such qualified fractional owner when they are used for flight demonstration, maintenance or crew training. 2011 federal tax forms In such situations, the flight is not commercial aviation. 2011 federal tax forms Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. 2011 federal tax forms Fractional owner. 2011 federal tax forms   Any person owning any interest (including the entire interest) in a fractional program aircraft. 2011 federal tax forms Dry lease aircraft exchange. 2011 federal tax forms   An agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as-needed basis without crew, to each fractional owner. 2011 federal tax forms Special rule relating to deadhead service. 2011 federal tax forms   A fractional program aircraft will not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service. 2011 federal tax forms More information. 2011 federal tax forms   See section 4043 for more information on the surtax. 2011 federal tax forms Certificate for Commercial Aviation and Exempt Uses A certificate is required from the aircraft operator: To support aircraft operator liability for tax on removal of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation, or For exempt uses. 2011 federal tax forms Certificate. 2011 federal tax forms   The certificate may be included as part of any business records normally used for a sale. 2011 federal tax forms See Model Certificate K in the Appendix. 2011 federal tax forms   A certificate expires on the earliest of the following dates. 2011 federal tax forms The date 1 year after the effective date (not earlier than the date signed) of the certificate. 2011 federal tax forms The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. 2011 federal tax forms The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. 2011 federal tax forms   The buyer must provide a new certificate if any information on a certificate has changed. 2011 federal tax forms   The IRS may withdraw the buyer's right to provide a certificate if the buyer uses the kerosene for use in aviation to which a certificate relates other than as stated in the certificate. 2011 federal tax forms Exempt use. 2011 federal tax forms   The rate on kerosene for use in aviation is $. 2011 federal tax forms 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. 2011 federal tax forms An exempt use includes kerosene for the exclusive use of a state or local government. 2011 federal tax forms There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 2011 federal tax forms Flash title transaction. 2011 federal tax forms   A position holder is not liable for tax if, among other conditions, it obtains a certificate (described above) from the operator of the aircraft into which the kerosene is delivered. 2011 federal tax forms In a “flash title transaction” the position holder sells the kerosene to a wholesale distributor (reseller) that in turn sells the kerosene to the aircraft operator as the kerosene is being removed from a terminal into the fuel tank of an aircraft. 2011 federal tax forms In this case, the position holder will be treated as having a certificate from the operator of the aircraft if: The aircraft operator puts the reseller's name, address, and EIN on the certificate in place of the position holder's information; and The reseller provides the position holder with a statement of the kerosene reseller. 2011 federal tax forms Reseller statement. 2011 federal tax forms   This is a statement that is signed under penalties of perjury by a person with authority to bind the reseller; is provided at the bottom or on the back of the certificate (or in an attached document); and contains: The reseller's name, address, and EIN; The position holder's name, address, and EIN; and A statement that the reseller has no reason to believe that any information in the accompanying aircraft operator's certificate is false. 2011 federal tax forms Credits or Refunds. 2011 federal tax forms   A claim may be made by the ultimate purchaser (the operator) for taxed kerosene for use in aviation used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia). 2011 federal tax forms A claim may be made by a registered ultimate vendor for certain sales. 2011 federal tax forms For more information, see chapter 2. 2011 federal tax forms Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. 2011 federal tax forms Other Fuels include alternative fuels. 2011 federal tax forms Alternative fuels are: Liquefied petroleum gas (LPG), “P Series” fuels, Compressed natural gas (CNG) (discussed later), Liquefied hydrogen, Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, Liquid fuel derived from biomass, Liquefied natural gas (LNG), and Liquefied gas derived from biomass. 2011 federal tax forms Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. 2011 federal tax forms Qualified methanol and ethanol fuels. 2011 federal tax forms   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. 2011 federal tax forms The tax rates are listed in the Instructions for Form 720. 2011 federal tax forms Partially exempt methanol and ethanol fuels. 2011 federal tax forms   A reduced tax rate applies to these fuels. 2011 federal tax forms Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. 2011 federal tax forms The tax rates are listed in the Instructions for Form 720. 2011 federal tax forms Motor vehicles. 2011 federal tax forms   Motor vehicles include all types of vehicles, whether or not registered (or required to be registered) for highway use, that have both the following characteristics. 2011 federal tax forms They are propelled by a motor. 2011 federal tax forms They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t