File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Does A Student Have To File Taxes

File Form 1040x OnlineTurbotax ComFile 1040x Online FreeH R Block Tax Service1040x 2010Berkheimer Online Tax FilingMilitary Tax Refund CalculatorFile Free Taxes For 2011 No Printing NeededIrs 1040ez 2012File State Tax Online FreeTurbotax Military Discount 2011File A Amended Tax Return OnlineFree H & R BlockTax Software 2012Filing Form 1040x Electronically2011 1040 Ez FormAmmended Tax ReturnsIrs Form 1040 EzAmend My 2010 Tax ReturnForm 1040 For 2011 Tax Year2011 1040 EzFree E-file State Taxes OnlyIrs GovI Need To Amend My TaxesHow To File An Amended Tax Return For 2013How To File An Amended ReturnI Want To File My State Taxes Online For FreeFile Your State Taxes Online For FreeFreefile ComSenior TaxesStudent Tax Return 2011Irs Efile 2011Free Online State TaxesEz Tax2011 Free Tax UsaIrs 1040x1040ez Mailing AddressAmend 2011 Tax Return FreeHow To Amend A Tax Return OnlineState Taxes Forms

Does A Student Have To File Taxes

Does a student have to file taxes Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Does a student have to file taxes Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Does a student have to file taxes Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Does a student have to file taxes , Adjustment of partner's basis in partnership. Does a student have to file taxes , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Does a student have to file taxes , Basis adjustment due to casualty loss. Does a student have to file taxes Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Does a student have to file taxes Change in use, Property changed from personal use. Does a student have to file taxes Cost, Cost as Basis Depreciable basis, Depreciable basis. Does a student have to file taxes Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Does a student have to file taxes Term interest, Basis adjustments. Does a student have to file taxes Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Does a student have to file taxes Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Does a student have to file taxes Casualty loss, effect of, Basis adjustment due to casualty loss. Does a student have to file taxes Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Does a student have to file taxes Computer (see Listed property) Computer software, Computer software. Does a student have to file taxes , Off-the-shelf computer software. Does a student have to file taxes Containers, Containers. Does a student have to file taxes Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Does a student have to file taxes Copyright, Patents and copyrights. Does a student have to file taxes (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Does a student have to file taxes Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Does a student have to file taxes , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Does a student have to file taxes Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Does a student have to file taxes Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Does a student have to file taxes , Election of ADS. Does a student have to file taxes Declining balance (150% DB) method, 150% election. Does a student have to file taxes Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Does a student have to file taxes Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Does a student have to file taxes Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Does a student have to file taxes Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Does a student have to file taxes Free tax services, Free help with your tax return. Does a student have to file taxes G General asset account Abusive transaction, Abusive transactions. Does a student have to file taxes Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Does a student have to file taxes General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Does a student have to file taxes Qualified infrastructure property, Qualified infrastructure property. Does a student have to file taxes Qualified property, Qualified property. Does a student have to file taxes Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Does a student have to file taxes Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Does a student have to file taxes Investment use of property, partial, Partial business or investment use. Does a student have to file taxes Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Does a student have to file taxes Leasehold improvement property, defined, Qualified leasehold improvement property. Does a student have to file taxes , Qualified leasehold improvement property. Does a student have to file taxes Life tenant, Life tenant. Does a student have to file taxes (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Does a student have to file taxes Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Does a student have to file taxes Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Does a student have to file taxes Improvements to, Improvements to listed property. Does a student have to file taxes Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Does a student have to file taxes Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Does a student have to file taxes M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Does a student have to file taxes , Office in the home. Does a student have to file taxes Ownership, incidents of, Incidents of ownership. Does a student have to file taxes P Partial business use, Partial business use. Does a student have to file taxes Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Does a student have to file taxes (see also Section 197 intangibles) Personal property, Personal property. Does a student have to file taxes Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Does a student have to file taxes , Leased property. Does a student have to file taxes Listed, What Is Listed Property? Personal, Personal property. Does a student have to file taxes Real, Real property. Does a student have to file taxes Retired from service, Retired From Service Tangible personal, Tangible personal property. Does a student have to file taxes Term interest, Certain term interests in property. Does a student have to file taxes Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Does a student have to file taxes , Qualified leasehold improvement property. Does a student have to file taxes Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Does a student have to file taxes Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Does a student have to file taxes General asset account, abusive transaction, Abusive transactions. Does a student have to file taxes Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Does a student have to file taxes Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Does a student have to file taxes , Related persons. Does a student have to file taxes , Related persons. Does a student have to file taxes , Related persons. Does a student have to file taxes , Related person. Does a student have to file taxes , Related persons. Does a student have to file taxes Rent-to-own property, defined, Qualified rent-to-own property. Does a student have to file taxes Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Does a student have to file taxes Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Does a student have to file taxes Revoking ADS election, Electing ADS. Does a student have to file taxes General asset account election, Revoking an election. Does a student have to file taxes Section 179 election, Revoking an election. Does a student have to file taxes S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Does a student have to file taxes Carryover, Carryover of disallowed deduction. Does a student have to file taxes Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Does a student have to file taxes Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Does a student have to file taxes Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Does a student have to file taxes , Off-the-shelf computer software. Does a student have to file taxes Sound recording, Films, video tapes, and recordings. Does a student have to file taxes Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Does a student have to file taxes Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Does a student have to file taxes T Tangible personal property, Tangible personal property. Does a student have to file taxes Term interest, Certain term interests in property. Does a student have to file taxes Trade-in of property, Trade-in of other property. Does a student have to file taxes Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Does a student have to file taxes Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Does a student have to file taxes MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
Español

Department of Veterans Affairs (VA)

For information about VA medical care or benefits, write, call or visit your nearest VA facility.

Contact the Agency or Department

Website: Department of Veterans Affairs (VA)

Contact In-Person: Find Facilities and Services Near You

Address: 810 Vermont Ave NW
Washington, DC 20420

Toll-free: (800) 827-1000(800) 273-8255 (Veterans Crisis Line-Press 1)

TTY: (800) 829-4833

The Does A Student Have To File Taxes

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