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E File Amended Return

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E File Amended Return

E file amended return Index A Accounting method Accrual, Accrual Method, Accrual method. E file amended return Automatic procedures, Automatic change procedures. E file amended return Cash, Cash Method, Cash method. E file amended return Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. E file amended return Administrator, Executor or administrator. E file amended return Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). E file amended return Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). E file amended return Appeal rights, Appeals. E file amended return Appreciation, Appreciation. E file amended return Audits, Examinations (audits). E file amended return Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. E file amended return Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. E file amended return Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). E file amended return Cash discount, Cash discounts. E file amended return , Cash discounts. E file amended return Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. E file amended return Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. E file amended return Claim for refund, Refunds. E file amended return Collection of tax, Collections. E file amended return Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. E file amended return Condemned property, Condemned property. E file amended return Consignments, Consignments. E file amended return Construction allowances, Construction allowances. E file amended return Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). E file amended return Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). E file amended return Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). E file amended return Disabled access, Disabled access credit (Form 8826). E file amended return Distilled spirits, Distilled spirits credit (Form 8906). E file amended return Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). E file amended return How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). E file amended return Investment, Investment credit (Form 3468). E file amended return Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). E file amended return Low-income housing, Low-income housing credit (Form 8586). E file amended return New markets, New markets credit (Form 8874). E file amended return Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). E file amended return Orphan drug, Orphan drug credit (Form 8820). E file amended return Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). E file amended return Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). E file amended return Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). E file amended return Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). E file amended return Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). E file amended return Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). E file amended return Work opportunity, Work opportunity credit (Form 5884). E file amended return D Damages, Damages. E file amended return Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. E file amended return Refund offset against, Offset against debts. E file amended return Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. E file amended return Business bad debt, Business bad debt. E file amended return Calendar tax year, Calendar tax year. E file amended return Cash discount, Cash discounts. E file amended return , Cash discounts. E file amended return Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. E file amended return Entertainment expenses, Entertainment expenses. E file amended return Fair market value, Fair market value. E file amended return Fiscal tax year, Fiscal tax year. E file amended return Fringe benefit, Fringe benefits. E file amended return Local transportation expenses, Local transportation expenses. E file amended return Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. E file amended return Ordinary expense, Introduction Principal place of business, Principal place of business. E file amended return Qualified long-term real property, Qualified long-term real property. E file amended return Qualified real property business debt, Cancellation of qualified real property business debt. E file amended return Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. E file amended return Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. E file amended return Tax home, Local transportation expenses. E file amended return Trade discount, Trade discounts. E file amended return , Cash discounts. E file amended return Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. E file amended return Depreciation, recapture, Recapture of depreciation. E file amended return Direct seller, Direct seller. E file amended return , Real estate agent or direct seller. E file amended return Disabled access credit, Disabled access credit (Form 8826). E file amended return Disposition of property Business property, Introduction Installment sale, Installment sales. E file amended return , Installment sales. E file amended return Like-kind exchange, Like-kind exchanges. E file amended return , Like-kind exchanges. E file amended return , Exchange of like-kind property. E file amended return Nontaxable exchange, Nontaxable exchanges. E file amended return Sale of a business, Sale of a business. E file amended return Distilled spirits credit, Distilled spirits credit (Form 8906). E file amended return Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. E file amended return Drawing account, Merchandise withdrawn from sale. E file amended return Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. E file amended return EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. E file amended return Employee benefit programs, Fringe benefits. E file amended return Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). E file amended return Employment taxes About, Employment Taxes Deduction for, Employment taxes. E file amended return Entertainment expenses, Entertainment expenses. E file amended return (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. E file amended return Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). E file amended return Excise taxes About, Excise Taxes Deduction for, Excise taxes. E file amended return Executor, Executor or administrator. E file amended return Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. E file amended return Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. E file amended return , Fishing crew member. E file amended return Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. E file amended return 1099-B (barter), Information returns. E file amended return 1099-MISC (miscellaneous), Form 1099-MISC. E file amended return , Information returns. E file amended return 1128 (change tax year), Change in tax year. E file amended return 2210 (underpayment of estimated tax), Penalty for underpayment of tax. E file amended return 2290 (excise tax for heavy trucks), Form 2290. E file amended return 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). E file amended return 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. E file amended return 4684 (casualty and theft), Casualties and thefts. E file amended return 4797 (sale of business property), Dispositions of business property and depreciable property. E file amended return , Condemned property. E file amended return , Listed property. E file amended return 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). E file amended return 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. E file amended return 720 (excise tax return), Form 720. E file amended return 8300 (cash payments over $10,000), Form 8300. E file amended return 8586 (low-income housing), Low-income housing credit (Form 8586). E file amended return 8594 (asset acquisition), Sale of a business. E file amended return 8820 (orphan drug credit), Orphan drug credit (Form 8820). E file amended return 8824 (like-kind exchange), Like-kind exchanges. E file amended return , Like-kind exchanges. E file amended return 8826 (disabled access credit), Disabled access credit (Form 8826). E file amended return 8829 (business in home), Deduction limit. E file amended return 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). E file amended return 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). E file amended return 8857 (innocent spouse), Innocent spouse relief. E file amended return 8874 (new markets credit), New markets credit (Form 8874). E file amended return 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). E file amended return 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). E file amended return 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). E file amended return 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). E file amended return 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). E file amended return 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). E file amended return , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). E file amended return 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). E file amended return 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). E file amended return 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). E file amended return 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. E file amended return SS-4 (application for EIN), Employer identification number (EIN). E file amended return SS-5 (application for SSN), Social security number (SSN). E file amended return W-2 (report wages), Form W-2. E file amended return W-4 (employee withholding), Employee. E file amended return W-7 (application for ITIN), Individual taxpayer identification number (ITIN). E file amended return W-9 (request for TIN), Other payee. E file amended return Fringe benefits, Fringe benefits. E file amended return Fuel taxes, Fuel taxes. E file amended return G Gains and losses, Gains and losses. E file amended return General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. E file amended return Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. E file amended return Husband and wife business, Business owned and operated by spouses. E file amended return I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. E file amended return Gains and losses, Gains and losses. E file amended return Kickbacks, Kickbacks. E file amended return Kinds of income, Kinds of Income Lost income payments, Lost income payments. E file amended return Other, Other Income Paid to a third party, Income paid to a third party. E file amended return Personal property rent, Personal Property Rents Promissory notes, Promissory notes. E file amended return Recapture of depreciation, Recapture of depreciation. E file amended return Recovery of items previously deducted, Recovery of items previously deducted. E file amended return Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. E file amended return Income tax About, Income Tax Deduction for, Income taxes. E file amended return How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. E file amended return Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. E file amended return , Employment Taxes, Sole proprietor or independent contractor. E file amended return Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). E file amended return Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. E file amended return Installment sales, Installment sales. E file amended return Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. E file amended return Prepayment, Prepayment. E file amended return Proceeds, Insurance proceeds. E file amended return Self-employed health, Self-employed health insurance deduction. E file amended return Insurance agent Former, Insurance agent, former. E file amended return Retired, Insurance agent, retired. E file amended return Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). E file amended return K Kickbacks, Kickbacks. E file amended return , Expenses You Cannot Deduct L Lease bonus, Lease bonus. E file amended return Lease cancellation payments, Lease cancellation payments. E file amended return Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. E file amended return , Exchange of like-kind property. E file amended return Limited liability company, Limited liability company (LLC). E file amended return Listed property, Listed property. E file amended return Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. E file amended return Lodging, Meals and lodging. E file amended return Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. E file amended return Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). E file amended return Low-income housing credit, Low-income housing credit (Form 8586). E file amended return M Meals, Meals and lodging. E file amended return (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. E file amended return Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). E file amended return N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). E file amended return Newspaper carrier or distributor, Newspaper carrier or distributor. E file amended return Newspaper or magazine vendor, Newspaper or magazine vendor. E file amended return Nonbusiness bad debt, Nonbusiness bad debts. E file amended return Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). E file amended return Nondeductible insurance premiums, Nondeductible premiums. E file amended return Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. E file amended return Not income Appreciation, Appreciation. E file amended return Consignments, Consignments. E file amended return Constructions allowances, Construction allowances. E file amended return Exchange of like-kind property, Exchange of like-kind property. E file amended return Leasehold improvements, Leasehold improvements. E file amended return Loans, Loans. E file amended return Sales tax, Sales tax. E file amended return Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. E file amended return , Notary public. E file amended return O Occupations, selected Administrator, Executor or administrator. E file amended return Direct seller, Direct seller. E file amended return , Real estate agent or direct seller. E file amended return Executor, Executor or administrator. E file amended return Fishing crew member, Fishing crew member. E file amended return Insurance agent, former, Insurance agent, former. E file amended return Insurance agent, retired, Insurance agent, retired. E file amended return Newspaper carrier or distributor, Newspaper carrier or distributor. E file amended return Newspaper or magazine vendor, Newspaper or magazine vendor. E file amended return Notary public, Notary public. E file amended return Public official, Public official. E file amended return Real estate agent, Real estate agent or direct seller. E file amended return Securities dealer, Securities dealer. E file amended return Securities trader, Securities trader. E file amended return Office in the home, Office in the home. E file amended return (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). E file amended return P Parking fees, Parking fees and tolls. E file amended return Partners, husband and wife, Business owned and operated by spouses. E file amended return Pay, kinds of, Kinds of pay. E file amended return Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. E file amended return Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. E file amended return Failure to file information returns, Penalties. E file amended return Failure to furnish correct payee statements, Penalties. E file amended return Underpayment of tax, Penalty for underpayment of tax. E file amended return Waiver of, Waiver of penalties. E file amended return Pension plans, Pension Plans Personal property tax, Personal property tax. E file amended return Prepaid expense Extends useful life, Prepayment. E file amended return Rent, Rent paid in advance. E file amended return Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. E file amended return Public official, Public official. E file amended return Punitive damages, Punitive damages. E file amended return Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). E file amended return Qualified real property business debt, Qualified real property business debt. E file amended return R Real estate Agent, Real estate agent or direct seller. E file amended return Dealer, Real estate dealer. E file amended return Rent, Real Estate Rents Taxes, Real estate taxes. E file amended return Recovery of items previously deducted, Recovery of items previously deducted. E file amended return Refund Inquiries, Refund inquiries. E file amended return Offsets against debts, Offset against debts. E file amended return Related persons Unreasonable rent, Unreasonable rent. E file amended return Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). E file amended return Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. E file amended return Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. E file amended return Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. E file amended return Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. E file amended return Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. E file amended return Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. E file amended return Child employed by parent, Child employed by parent. E file amended return Church employee, Church employee. E file amended return Community property income, Community Property Income Deduction for, Self-employment tax. E file amended return Earning credits, Earning credits in 2013 and 2014. E file amended return Effects of using an optional method, Effects of using an optional method. E file amended return Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. E file amended return Gain or loss, Gain or Loss Government employee, State or local government employee. E file amended return , Foreign government or international organization employee. E file amended return Joint return, Joint return. E file amended return Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. E file amended return Subject to, Maximum earnings subject to self-employment tax. E file amended return Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. E file amended return Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. E file amended return Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. E file amended return Regular method, Regular Method Residing abroad, U. E file amended return S. E file amended return citizen or resident alien residing abroad. E file amended return Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. E file amended return Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. E file amended return Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. E file amended return Property, Section 179 property. E file amended return Securities Dealer, Securities dealer. E file amended return Trader, Securities trader. E file amended return Self-employed health insurance deduction, Self-employed health insurance deduction. E file amended return Self-employment tax (see SE tax) Settlement payments, Settlement payments. E file amended return Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. E file amended return Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). E file amended return Social security coverage, Social security coverage. E file amended return Social security number (SSN), Social security number (SSN). E file amended return Sole proprietor, Sole proprietor. E file amended return , Sole proprietor or independent contractor. E file amended return Sport utility vehicle, Section 179 deduction. E file amended return Standard mileage rate, Standard mileage rate. E file amended return For 2011, What's New for 2013 Statutory employee, Statutory employee. E file amended return Suggestions for publication, Comments and suggestions. E file amended return SUV, Section 179 deduction. E file amended return T Tax home, Local transportation expenses. E file amended return , Travel expenses. E file amended return Tax preparation fees, Tax preparation fees. E file amended return Tax refund Claim for, Refunds. E file amended return Offset against debts, Offset against debts. E file amended return Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. E file amended return Change in, Change in tax year. E file amended return Fiscal, Fiscal tax year. E file amended return Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. E file amended return Excise, Excise Taxes, Excise taxes. E file amended return Fuel, Fuel taxes. E file amended return Income, Income Tax, Income taxes. E file amended return Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). E file amended return Personal property, Personal property tax. E file amended return Real estate, Real estate taxes. E file amended return Sales, Sales tax. E file amended return Self-employment, Self-Employment (SE) Tax, Self-employment tax. E file amended return Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. E file amended return Tolls, Parking fees and tolls. E file amended return Trade discount, Trade discounts. E file amended return , Trade discounts. E file amended return Trade or business, Trade or business. E file amended return Trailer park owner, Trailer park owner. E file amended return Transportation expenses, Local transportation expenses. E file amended return Travel expenses, Travel expenses. E file amended return U Underpayment of tax penalty, Penalty for underpayment of tax. E file amended return Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). E file amended return Prev  Up     Home   More Online Publications
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The E File Amended Return

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