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File 2008 Taxes Online

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File 2008 Taxes Online

File 2008 taxes online Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Entrance Hall This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Living Room This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Dining Room This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Kitchen This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Den This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Bedrooms This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Bathrooms This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Recreation Room This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Laundry and Basement This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Garage This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Sporting Equipment This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Men's Clothing This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Women's Clothing This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Children's Clothing This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Jewelry This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Electrical Appliances This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Linens This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Miscellaneous This image is too large to be displayed in the current screen. File 2008 taxes online Please click the link to view the image. File 2008 taxes online Motor Vehicles Schedule 20. File 2008 taxes online Home (Excluding Contents) Note. File 2008 taxes online If you used the entire property as your home, fill out only column (a). File 2008 taxes online If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). File 2008 taxes online 1. File 2008 taxes online Description of property (Show location and date acquired. File 2008 taxes online )     (a)  Personal Part (b)  Business/Rental Part 2. File 2008 taxes online Cost or other (adjusted) basis of property (from Worksheet A)     3. File 2008 taxes online Insurance or other reimbursement Note. File 2008 taxes online If line 2 is more than line 3, skip line 4. File 2008 taxes online If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. File 2008 taxes online     4. File 2008 taxes online Gain from casualty. File 2008 taxes online If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. File 2008 taxes online But see Next below line 9. File 2008 taxes online     5. File 2008 taxes online Fair market value before casualty     6. File 2008 taxes online Fair market value after casualty     7. File 2008 taxes online Decrease in fair market value. File 2008 taxes online Subtract line 6 from line 5. File 2008 taxes online     8. File 2008 taxes online Enter the smaller of line 2 or line 7 Note for business/rental part. File 2008 taxes online If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). File 2008 taxes online     9. File 2008 taxes online Subtract line 3 from line 8. File 2008 taxes online If zero or less, enter -0-. File 2008 taxes online     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. File 2008 taxes online Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. File 2008 taxes online Worksheet A. File 2008 taxes online Cost or Other (Adjusted) Basis Caution. File 2008 taxes online See the Worksheet A Instructions before you use this worksheet. File 2008 taxes online         (a) Personal Part (b) Business/Rental Part 1. File 2008 taxes online   Enter the purchase price of the home damaged or destroyed. File 2008 taxes online (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. File 2008 taxes online ) 1. File 2008 taxes online     2. File 2008 taxes online   Seller paid points for home bought after 1990. File 2008 taxes online Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. File 2008 taxes online     3. File 2008 taxes online   Subtract line 2 from line 1 3. File 2008 taxes online     4. File 2008 taxes online   Settlement fees or closing costs. File 2008 taxes online (See Settlement costs in Publication 551. File 2008 taxes online ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. File 2008 taxes online         a. File 2008 taxes online Abstract and recording fees 4a. File 2008 taxes online       b. File 2008 taxes online Legal fees (including fees for title search and preparing documents) 4b. File 2008 taxes online       c. File 2008 taxes online Survey fees 4c. File 2008 taxes online       d. File 2008 taxes online Title insurance 4d. File 2008 taxes online       e. File 2008 taxes online Transfer or stamp taxes 4e. File 2008 taxes online       f. File 2008 taxes online Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. File 2008 taxes online       g. File 2008 taxes online Other 4g. File 2008 taxes online     5. File 2008 taxes online   Add lines 4a through 4g 5. File 2008 taxes online     6. File 2008 taxes online   Cost of additions and improvements. File 2008 taxes online (See Increases to Basis in Publication 551. File 2008 taxes online ) Do not include any additions and improvements included on line 1 6. File 2008 taxes online     7. File 2008 taxes online   Special tax assessments paid for local improvements, such as streets and sidewalks 7. File 2008 taxes online     8. File 2008 taxes online   Other increases to basis 8. File 2008 taxes online     9. File 2008 taxes online   Add lines 3, 5, 6, 7, and 8 9. File 2008 taxes online     10. File 2008 taxes online   Depreciation allowed or allowable, related to the business use or rental of the home 10. File 2008 taxes online 0   11. File 2008 taxes online   Other decreases to basis (See Decreases to Basis in Publication 551. File 2008 taxes online ) 11. File 2008 taxes online     12. File 2008 taxes online   Add lines 10 and 11 12. File 2008 taxes online     13. File 2008 taxes online   Cost or other (adjusted) basis of home damaged or destroyed. File 2008 taxes online Subtract line 12 from line 9. File 2008 taxes online Enter here and on Schedule 20, line 2 13. File 2008 taxes online     Worksheet A Instructions. File 2008 taxes online If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. File 2008 taxes online DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. File 2008 taxes online IF. File 2008 taxes online . File 2008 taxes online . File 2008 taxes online   THEN. File 2008 taxes online . File 2008 taxes online . File 2008 taxes online you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. File 2008 taxes online 1 skip lines 1–4 of the worksheet. File 2008 taxes online 2 find your basis using the rules under Inherited Property in Publication 551. File 2008 taxes online Enter this amount on line 5 of the worksheet. File 2008 taxes online 3 fill out lines 6–13 of the worksheet. File 2008 taxes online you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. File 2008 taxes online 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. File 2008 taxes online 3 fill out the rest of the worksheet. File 2008 taxes online you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. File 2008 taxes online (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. File 2008 taxes online ) 2 fill out the rest of the worksheet. File 2008 taxes online you built your home 1 add the purchase price of the land and the cost of building the home. File 2008 taxes online Enter that total on line 1 of the worksheet. File 2008 taxes online (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. File 2008 taxes online ) 2 fill out the rest of the worksheet. File 2008 taxes online you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. File 2008 taxes online 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. File 2008 taxes online 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. File 2008 taxes online you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. File 2008 taxes online   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. File 2008 taxes online 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. File 2008 taxes online 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. File 2008 taxes online you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. File 2008 taxes online 2 multiply the amount on line 13 of that worksheet by 50% (0. File 2008 taxes online 50) to get the adjusted basis of your half-interest at the time of the transfer. File 2008 taxes online 3 multiply the fair market value of the home at the time of the transfer by 50% (0. File 2008 taxes online 50). File 2008 taxes online Generally, this is the basis of the half-interest that your spouse owned. File 2008 taxes online 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. File 2008 taxes online 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. File 2008 taxes online you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. File 2008 taxes online 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. File 2008 taxes online Worksheet A Instructions. File 2008 taxes online (Continued) IF. File 2008 taxes online . File 2008 taxes online . File 2008 taxes online   THEN. File 2008 taxes online . File 2008 taxes online . File 2008 taxes online you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. File 2008 taxes online 2 multiply the amount on line 13 of that worksheet by 50% (0. File 2008 taxes online 50) to get the adjusted basis of your half-interest on the date of death. File 2008 taxes online 3 figure the basis for the half-interest owned by your spouse. File 2008 taxes online This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). File 2008 taxes online (The basis in your half will remain one-half of the adjusted basis determined in step 2. File 2008 taxes online ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. File 2008 taxes online 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. File 2008 taxes online you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. File 2008 taxes online 2 enter the amount of your basis on line 5 of the worksheet. File 2008 taxes online Generally, this is the fair market value of the home at the time of death. File 2008 taxes online (But see Community Property in Publication 551 for special rules. File 2008 taxes online ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. File 2008 taxes online you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. File 2008 taxes online 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. File 2008 taxes online 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. File 2008 taxes online This is the basis for the co-owner's part-interest. File 2008 taxes online 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. File 2008 taxes online 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. File 2008 taxes online your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. File 2008 taxes online 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. File 2008 taxes online the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. File 2008 taxes online   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). File 2008 taxes online the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). File 2008 taxes online you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). File 2008 taxes online none of these items apply   fill out the entire worksheet. File 2008 taxes online Prev  Up  Next   Home   More Online Publications
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COLA Increases for Dollar Limitations on Benefits and Contributions

The Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. IRC Section 415 requires the limits to be adjusted annually for cost-of-living increases. The IRS announced on October 31, 2013 cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2014.

Please see our COLA Increases Table for prior years' dollar limitations and Internal Revenue Code references.


 

  2014 2013

2012

IRAs

IRA Contribution Limit 5,500 5,500 $5,000
IRA Catch-Up Contributions 1,000 1,000 1,000

IRA AGI Deduction Phase-out Starting at

Joint Return 96,000 95,000 92,000
Single or Head of Household 60,000 59,000 58,000

SEP

SEP Minimum Compensation 550 550 550
SEP Maximum Contribution 52,000 51,000 50,000
SEP Maximum Compensation 260,000 255,000 250,000

SIMPLE Plans

SIMPLE Maximum Contributions 12,000 12,000 11,500
Catch-up Contributions 2,500 2,500 2,500

401(k), 403(b), Profit-Sharing Plans, etc.

Annual Compensation 260,000 255,000 250,000
Elective Deferrals 17,500 17,500 17,000
Catch-up Contributions 5,500 5,500 5,500
Defined Contribution Limits 52,000 51,000 50,000
ESOP Limits 1,050,000
210,000

1,035,000

205,000

1,015,000

200,000

Other

HCE Threshold 115,000 115,000 115,000
Defined Benefit Limits 210,000 205,000 200,000
Key Employee 170,000 165,000 165,000
457 Elective Deferrals 17,500 17,500 17,000
Control Employee (board member or officer) 105,000 100,000 100,000
Control Employee (compensation-based) 210,000 205,000 205,000
Taxable Wage Base 117,000 113,700 110,100

 

Page Last Reviewed or Updated: 08-Nov-2013

The File 2008 Taxes Online

File 2008 taxes online 1. File 2008 taxes online   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. File 2008 taxes online 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. File 2008 taxes online Reseller statement. File 2008 taxes online Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. File 2008 taxes online Deep-draft ocean-going vessels. File 2008 taxes online Passenger vessels. File 2008 taxes online Ocean-going barges. File 2008 taxes online State or local governments. File 2008 taxes online 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. File 2008 taxes online Gasoline, including aviation gasoline and gasoline blendstocks. File 2008 taxes online Diesel fuel, including dyed diesel fuel. File 2008 taxes online Diesel-water fuel emulsion. File 2008 taxes online Kerosene, including dyed kerosene and kerosene used in aviation. File 2008 taxes online Other Fuels (including alternative fuels). File 2008 taxes online Compressed natural gas (CNG). File 2008 taxes online Fuels used in commercial transportation on inland waterways. File 2008 taxes online Any liquid used in a fractional ownership program aircraft as fuel. File 2008 taxes online The following terms are used throughout the discussion of fuel taxes. File 2008 taxes online Other terms are defined in the discussion of the specific fuels to which they pertain. File 2008 taxes online Agri-biodiesel. File 2008 taxes online   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. File 2008 taxes online Approved terminal or refinery. File 2008 taxes online   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. File 2008 taxes online Biodiesel. File 2008 taxes online   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. File 2008 taxes online Blended taxable fuel. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online Blender. File 2008 taxes online   This is the person that produces blended taxable fuel. File 2008 taxes online Bulk transfer. File 2008 taxes online   This is the transfer of taxable fuel by pipeline or vessel. File 2008 taxes online Bulk transfer/terminal system. File 2008 taxes online   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. File 2008 taxes online 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. File 2008 taxes online Cellulosic biofuel. File 2008 taxes online   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. File 2008 taxes online Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). File 2008 taxes online 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. File 2008 taxes online Also see Second generation biofuel below. File 2008 taxes online Diesel-water fuel emulsion. File 2008 taxes online   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. File 2008 taxes online 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. File 2008 taxes online Dry lease aircraft exchange. File 2008 taxes online   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. File 2008 taxes online Enterer. File 2008 taxes online   This is the importer of record (under customs law) for the taxable fuel. File 2008 taxes online 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. File 2008 taxes online If there is no importer of record, the owner at the time of entry into the United States is the enterer. File 2008 taxes online Entry. File 2008 taxes online   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. File 2008 taxes online This does not apply to fuel brought into Puerto Rico (which is part of the U. File 2008 taxes online S. File 2008 taxes online customs territory), but does apply to fuel brought into the United States from Puerto Rico. File 2008 taxes online Fractional ownership aircraft program and fractional program aircraft. File 2008 taxes online   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. File 2008 taxes online Measurement of taxable fuel. File 2008 taxes online   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. File 2008 taxes online Other fuels. File 2008 taxes online   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. File 2008 taxes online Pipeline operator. File 2008 taxes online   This is the person that operates a pipeline within the bulk transfer/terminal system. File 2008 taxes online Position holder. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online A terminal operator that owns taxable fuel in its terminal is a position holder. File 2008 taxes online Rack. File 2008 taxes online   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. File 2008 taxes online Refiner. File 2008 taxes online   This is any person that owns, operates, or otherwise controls a refinery. File 2008 taxes online Refinery. File 2008 taxes online   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. File 2008 taxes online However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. File 2008 taxes online For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. File 2008 taxes online Registrant. File 2008 taxes online   This is a taxable fuel registrant (see Registration Requirements, later). File 2008 taxes online Removal. File 2008 taxes online   This is any physical transfer of taxable fuel. File 2008 taxes online It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. File 2008 taxes online However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. File 2008 taxes online Renewable diesel. File 2008 taxes online   See Renewable Diesel Credits in chapter 2. File 2008 taxes online Sale. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online Second generation biofuel. File 2008 taxes online   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. File 2008 taxes online S. File 2008 taxes online C. File 2008 taxes online 7545). File 2008 taxes online It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. File 2008 taxes online It is not alcohol of less than 150 proof (disregard any added denaturants). File 2008 taxes online See Form 6478 for more information. File 2008 taxes online State. File 2008 taxes online   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. File 2008 taxes online An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. File 2008 taxes online Taxable fuel. File 2008 taxes online   This means gasoline, diesel fuel, and kerosene. File 2008 taxes online Terminal. File 2008 taxes online   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online Terminal operator. File 2008 taxes online   This is any person that owns, operates, or otherwise controls a terminal. File 2008 taxes online Throughputter. File 2008 taxes online   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). File 2008 taxes online Vessel operator. File 2008 taxes online   This is the person that operates a vessel within the bulk transfer/terminal system. File 2008 taxes online However, vessel does not include a deep draft ocean-going vessel. File 2008 taxes online Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. File 2008 taxes online A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. File 2008 taxes online For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. File 2008 taxes online The returns are due the last day of the month following the month in which the transaction occurs. File 2008 taxes online Generally, these returns can be filed on paper or electronically. File 2008 taxes online For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. File 2008 taxes online Publication 3536 is only available on the IRS website. File 2008 taxes online Form 720-TO. File 2008 taxes online   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. File 2008 taxes online Each terminal operator must file a separate form for each approved terminal. File 2008 taxes online Form 720-CS. File 2008 taxes online   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. File 2008 taxes online Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. File 2008 taxes online See Form 637 for other persons who must register and for more information about registration. File 2008 taxes online Persons that are required to be registered. File 2008 taxes online   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. File 2008 taxes online Persons that may register. File 2008 taxes online   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. File 2008 taxes online Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. File 2008 taxes online However, they must be registered to file claims for certain sales and uses of fuel. File 2008 taxes online See Form 637 for more information. File 2008 taxes online Taxable fuel registrant. File 2008 taxes online   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. File 2008 taxes online The term registrant as used in the discussions of these fuels means a taxable fuel registrant. File 2008 taxes online Additional information. File 2008 taxes online   See the Form 637 instructions for the information you must submit when you apply for registration. File 2008 taxes online Failure to register. File 2008 taxes online   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. File 2008 taxes online Gasoline and Aviation Gasoline Gasoline. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online Gasoline also includes gasoline blendstocks, discussed later. File 2008 taxes online Aviation gasoline. File 2008 taxes online   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. File 2008 taxes online Taxable Events The tax on gasoline is $. File 2008 taxes online 184 per gallon. File 2008 taxes online The tax on aviation gasoline is $. File 2008 taxes online 194 per gallon. File 2008 taxes online When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. File 2008 taxes online 141 per gallon. File 2008 taxes online See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. File 2008 taxes online Tax is imposed on the removal, entry, or sale of gasoline. File 2008 taxes online Each of these events is discussed later. File 2008 taxes online Also, see the special rules that apply to gasoline blendstocks, later. File 2008 taxes online If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. File 2008 taxes online See Refunds of Second Tax in chapter 2. File 2008 taxes online Removal from terminal. File 2008 taxes online   All removals of gasoline at a terminal rack are taxable. File 2008 taxes online The position holder for that gasoline is liable for the tax. File 2008 taxes online Two-party exchanges. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. File 2008 taxes online 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. File 2008 taxes online The transaction is subject to a written contract. File 2008 taxes online Terminal operator's liability. File 2008 taxes online   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. File 2008 taxes online   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. File 2008 taxes online The terminal operator is a registrant. File 2008 taxes online The terminal operator has an unexpired notification certificate (discussed later) from the position holder. File 2008 taxes online The terminal operator has no reason to believe any information on the certificate is false. File 2008 taxes online Removal from refinery. File 2008 taxes online   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. File 2008 taxes online 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. File 2008 taxes online It is made at the refinery rack. File 2008 taxes online The refiner is liable for the tax. File 2008 taxes online Exception. File 2008 taxes online   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. File 2008 taxes online The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. File 2008 taxes online The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. File 2008 taxes online The removal from the refinery is by railcar. File 2008 taxes online The same person operates the refinery and the facility at which the gasoline is received. File 2008 taxes online Entry into the United States. File 2008 taxes online   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. File 2008 taxes online It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. File 2008 taxes online It is not made by bulk transfer. File 2008 taxes online The enterer is liable for the tax. File 2008 taxes online Importer of record's liability. File 2008 taxes online   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. File 2008 taxes online   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. File 2008 taxes online The importer of record has an unexpired notification certificate (discussed later) from the enterer. File 2008 taxes online The importer of record has no reason to believe any information in the certificate is false. File 2008 taxes online Customs bond. File 2008 taxes online   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. File 2008 taxes online Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. File 2008 taxes online   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. File 2008 taxes online The position holder is liable for the tax. File 2008 taxes online The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. File 2008 taxes online However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. File 2008 taxes online Bulk transfers not received at approved terminal or refinery. File 2008 taxes online   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. File 2008 taxes online No tax was previously imposed (as discussed earlier) on any of the following events. File 2008 taxes online The removal from the refinery. File 2008 taxes online The entry into the United States. File 2008 taxes online The removal from a terminal by an unregistered position holder. File 2008 taxes online Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). File 2008 taxes online   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. File 2008 taxes online However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. File 2008 taxes online The owner is a registrant. File 2008 taxes online The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. File 2008 taxes online The owner has no reason to believe any information on the certificate is false. File 2008 taxes online The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. File 2008 taxes online The operator is jointly and severally liable if the owner does not meet these conditions. File 2008 taxes online Sales to unregistered person. File 2008 taxes online   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. File 2008 taxes online   The seller is liable for the tax. File 2008 taxes online However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. File 2008 taxes online   The seller is a registrant. File 2008 taxes online The seller has an unexpired notification certificate (discussed later) from the buyer. File 2008 taxes online The seller has no reason to believe any information on the certificate is false. File 2008 taxes online The buyer of the gasoline is liable for the tax if the seller meets these conditions. File 2008 taxes online The buyer is jointly and severally liable if the seller does not meet these conditions. File 2008 taxes online Exception. File 2008 taxes online   The tax does not apply to a sale if all of the following apply. File 2008 taxes online The buyer's principal place of business is not in the United States. File 2008 taxes online The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. File 2008 taxes online The seller is a registrant and the exporter of record. File 2008 taxes online The fuel was exported. File 2008 taxes online Removal or sale of blended gasoline. File 2008 taxes online   The removal or sale of blended gasoline by the blender is taxable. File 2008 taxes online See Blended taxable fuel under Definitions, earlier. File 2008 taxes online   The blender is liable for the tax. File 2008 taxes online The tax is figured on the number of gallons not previously subject to the tax on gasoline. File 2008 taxes online   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. File 2008 taxes online See Form 720 to report this tax. File 2008 taxes online You also must be registered with the IRS as a blender. File 2008 taxes online See Form 637. File 2008 taxes online   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. File 2008 taxes online Notification certificate. File 2008 taxes online   The notification certificate is used to notify a person of the registration status of the registrant. File 2008 taxes online A copy of the registrant's letter of registration cannot be used as a notification certificate. File 2008 taxes online A model notification certificate is shown in the Appendix as Model Certificate C. File 2008 taxes online A notification certificate must contain all information necessary to complete the model. File 2008 taxes online   The certificate may be included as part of any business records normally used for a sale. File 2008 taxes online 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. File 2008 taxes online The registrant must provide a new certificate if any information on a certificate has changed. File 2008 taxes online Additional persons liable. File 2008 taxes online   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. File 2008 taxes online Gasoline Blendstocks Gasoline blendstocks may be subject to $. File 2008 taxes online 001 per gallon LUST tax as discussed below. File 2008 taxes online Gasoline includes gasoline blendstocks. File 2008 taxes online The previous discussions apply to these blendstocks. File 2008 taxes online However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. File 2008 taxes online 001 per gallon or are not subject to the excise tax. File 2008 taxes online Blendstocks. File 2008 taxes online   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. File 2008 taxes online   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. File 2008 taxes online Not used to produce finished gasoline. File 2008 taxes online   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. File 2008 taxes online Removals and entries not connected to sale. File 2008 taxes online   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. File 2008 taxes online Removals and entries connected to sale. File 2008 taxes online   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. File 2008 taxes online The person has an unexpired certificate (discussed later) from the buyer. File 2008 taxes online The person has no reason to believe any information in the certificate is false. File 2008 taxes online Sales after removal or entry. File 2008 taxes online   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. File 2008 taxes online The seller is liable for the tax. File 2008 taxes online However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. File 2008 taxes online The seller has an unexpired certificate (discussed next) from the buyer. File 2008 taxes online The seller has no reason to believe any information in the certificate is false. File 2008 taxes online Certificate of buyer. File 2008 taxes online   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. File 2008 taxes online The certificate may be included as part of any business records normally used for a sale. File 2008 taxes online A model certificate is shown in the Appendix as Model Certificate D. File 2008 taxes online The certificate must contain all information necessary to complete the model. File 2008 taxes online   A certificate expires on the earliest of the following dates. File 2008 taxes online The date 1 year after the effective date (not earlier than the date signed) of the certificate. File 2008 taxes online The date a new certificate is provided to the seller. File 2008 taxes online The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. File 2008 taxes online The buyer must provide a new certificate if any information on a certificate has changed. File 2008 taxes online   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. File 2008 taxes online Received at approved terminal or refinery. File 2008 taxes online   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. File 2008 taxes online The person is a registrant. File 2008 taxes online The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. File 2008 taxes online The person has no reason to believe any information on the certificate is false. File 2008 taxes online Bulk transfers to registered industrial user. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online Credits or Refunds. File 2008 taxes online   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. File 2008 taxes online For more information, see chapter 2. File 2008 taxes online Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. File 2008 taxes online 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. File 2008 taxes online Diesel fuel does not include gasoline, kerosene, excluded liquid, No. File 2008 taxes online 5 and No. File 2008 taxes online 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. File 2008 taxes online An excluded liquid is either of the following. File 2008 taxes online A liquid that contains less than 4% normal paraffins. File 2008 taxes online A liquid with all the following properties. File 2008 taxes online Distillation range of 125 degrees Fahrenheit or less. File 2008 taxes online Sulfur content of 10 ppm or less. File 2008 taxes online Minimum color of +27 Saybolt. File 2008 taxes online Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. File 2008 taxes online Kerosene. File 2008 taxes online   This means any of the following liquids. File 2008 taxes online One of the two grades of kerosene (No. File 2008 taxes online 1-K and No. File 2008 taxes online 2-K) covered by ASTM specification D3699. File 2008 taxes online 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). File 2008 taxes online See Kerosene for Use in Aviation, later. File 2008 taxes online   However, kerosene does not include excluded liquid, discussed earlier. File 2008 taxes online   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. File 2008 taxes online Diesel-powered highway vehicle. File 2008 taxes online   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. File 2008 taxes online Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. File 2008 taxes online For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. File 2008 taxes online 2) in chapter 2. File 2008 taxes online Diesel-powered train. File 2008 taxes online   This is any diesel-powered equipment or machinery that rides on rails. File 2008 taxes online The term includes a locomotive, work train, switching engine, and track maintenance machine. File 2008 taxes online Taxable Events The tax on diesel fuel and kerosene is $. File 2008 taxes online 244 per gallon. File 2008 taxes online It is imposed on the removal, entry, or sale of diesel fuel and kerosene. File 2008 taxes online Each of these events is discussed later. File 2008 taxes online Only the $. File 2008 taxes online 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. File 2008 taxes online 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. File 2008 taxes online See Refunds of Second Tax in chapter 2. File 2008 taxes online Use in certain intercity and local buses. File 2008 taxes online   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. File 2008 taxes online A claim for $. File 2008 taxes online 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. File 2008 taxes online An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. File 2008 taxes online The bus must be engaged in one of the following activities. File 2008 taxes online Scheduled transportation along regular routes regardless of the size of the bus. File 2008 taxes online Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). File 2008 taxes online 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. File 2008 taxes online Removal from terminal. File 2008 taxes online   All removals of diesel fuel and kerosene at a terminal rack are taxable. File 2008 taxes online The position holder for that fuel is liable for the tax. File 2008 taxes online Two-party exchanges. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. File 2008 taxes online 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. File 2008 taxes online The transaction is subject to a written contract. File 2008 taxes online Terminal operator's liability. File 2008 taxes online   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). File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online The terminal operator is a registrant. File 2008 taxes online The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. File 2008 taxes online The terminal operator has no reason to believe any information on the certificate is false. File 2008 taxes online Removal from refinery. File 2008 taxes online   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. File 2008 taxes online 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. File 2008 taxes online It is made at the refinery rack. File 2008 taxes online The refiner is liable for the tax. File 2008 taxes online Exception. File 2008 taxes online   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. File 2008 taxes online The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. File 2008 taxes online The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. File 2008 taxes online 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. File 2008 taxes online Entry into the United States. File 2008 taxes online   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. File 2008 taxes online It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. File 2008 taxes online It is not made by bulk transfer. File 2008 taxes online The enterer is liable for the tax. File 2008 taxes online Importer of record's liability. File 2008 taxes online   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. File 2008 taxes online   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. File 2008 taxes online The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. File 2008 taxes online The importer of record has no reason to believe any information in the certificate is false. File 2008 taxes online Customs bond. File 2008 taxes online   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. File 2008 taxes online Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. File 2008 taxes online   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. File 2008 taxes online The position holder is liable for the tax. File 2008 taxes online The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. File 2008 taxes online However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. File 2008 taxes online Bulk transfers not received at approved terminal or refinery. File 2008 taxes online   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. File 2008 taxes online No tax was previously imposed (as discussed earlier) on any of the following events. File 2008 taxes online The removal from the refinery. File 2008 taxes online The entry into the United States. File 2008 taxes online The removal from a terminal by an unregistered position holder. File 2008 taxes online 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). File 2008 taxes online   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. File 2008 taxes online However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. File 2008 taxes online The owner is a registrant. File 2008 taxes online 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. File 2008 taxes online The owner has no reason to believe any information on the certificate is false. File 2008 taxes online The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. File 2008 taxes online The operator is jointly and severally liable if the owner does not meet these conditions. File 2008 taxes online Sales to unregistered person. File 2008 taxes online   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. File 2008 taxes online   The seller is liable for the tax. File 2008 taxes online However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. File 2008 taxes online The seller is a registrant. File 2008 taxes online The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. File 2008 taxes online The seller has no reason to believe any information on the certificate is false. File 2008 taxes online The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. File 2008 taxes online The buyer is jointly and severally liable if the seller does not meet these conditions. File 2008 taxes online Exception. File 2008 taxes online   The tax does not apply to a sale if all of the following apply. File 2008 taxes online The buyer's principal place of business is not in the United States. File 2008 taxes online The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. File 2008 taxes online The seller is a registrant and the exporter of record. File 2008 taxes online The fuel was exported. File 2008 taxes online Removal or sale of blended diesel fuel or kerosene. File 2008 taxes online   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. File 2008 taxes online Blended taxable fuel produced using biodiesel is subject to the tax. File 2008 taxes online See Blended taxable fuel under Definitions, earlier. File 2008 taxes online   The blender is liable for the tax. File 2008 taxes online The tax is figured on the number of gallons not previously subject to the tax. File 2008 taxes online   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. File 2008 taxes online Generally, the biodiesel mixture must be diesel fuel (defined earlier). File 2008 taxes online See Form 720 to report this tax. File 2008 taxes online You also must be registered by the IRS as a blender. File 2008 taxes online See Form 637 for more information. File 2008 taxes online   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. File 2008 taxes online Additional persons liable. File 2008 taxes online   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. File 2008 taxes online Credits or Refunds. File 2008 taxes online   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. File 2008 taxes online For more information, see chapter 2. File 2008 taxes online Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. File 2008 taxes online 001 per gallon LUST tax as discussed below, unless the fuel is for export. File 2008 taxes online 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. File 2008 taxes online The person otherwise liable for tax (for example, the position holder) is a registrant. File 2008 taxes online In the case of a removal from a terminal, the terminal is an approved terminal. File 2008 taxes online The diesel fuel or kerosene satisfies the dyeing requirements (described next). File 2008 taxes online Dyeing requirements. File 2008 taxes online   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. File 2008 taxes online It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. File 2008 taxes online 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. File 2008 taxes online Is indelibly dyed by mechanical injection. File 2008 taxes online See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. File 2008 taxes online Notice required. File 2008 taxes online   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. File 2008 taxes online   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. File 2008 taxes online   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). File 2008 taxes online That seller is subject to the penalty described next. File 2008 taxes online Penalty. File 2008 taxes online   A penalty is imposed on a person if any of the following situations apply. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. File 2008 taxes online 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. File 2008 taxes online   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File 2008 taxes online After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File 2008 taxes online   This penalty is in addition to any tax imposed on the fuel. File 2008 taxes online   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. File 2008 taxes online   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. File 2008 taxes online   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. File 2008 taxes online However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. File 2008 taxes online 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. File 2008 taxes online Exception to penalty. File 2008 taxes online   The penalty under item (3) will not apply in any of the following situations. File 2008 taxes online Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. File 2008 taxes online 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. File 2008 taxes online The alteration or attempted alteration occurs in an exempt area of Alaska. File 2008 taxes online See Removal for sale or use in Alaska, later. File 2008 taxes online 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. File 2008 taxes online Alaska and Feedstocks Tax of $. File 2008 taxes online 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). File 2008 taxes online Undyed kerosene used for feedstock purposes. File 2008 taxes online Removal for sale or use in Alaska. File 2008 taxes online   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. File 2008 taxes online The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. File 2008 taxes online 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. File 2008 taxes online In the case of a removal from a terminal, the terminal is an approved terminal. File 2008 taxes online 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. File 2008 taxes online   If all three of the requirements above are not met, then tax is imposed at $. File 2008 taxes online 244 per gallon. File 2008 taxes online   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. File 2008 taxes online Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. File 2008 taxes online Later sales. File 2008 taxes online   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. File 2008 taxes online The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. File 2008 taxes online However, the sale is not taxable (other than the LUST tax at $. File 2008 taxes online 001 per gallon) if all the following requirements are met. File 2008 taxes online The fuel is sold in Alaska for certain nontaxable uses. File 2008 taxes online The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. File 2008 taxes online The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. File 2008 taxes online Feedstock purposes. File 2008 taxes online   The $. File 2008 taxes online 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. File 2008 taxes online The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. File 2008 taxes online In the case of a removal from a terminal, the terminal is an approved terminal. File 2008 taxes online 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. File 2008 taxes online   If all of the requirements above are not met, then tax is imposed at $. File 2008 taxes online 244 per gallon. File 2008 taxes online   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. File 2008 taxes online For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. File 2008 taxes online A feedstock user is a person that uses kerosene for a feedstock purpose. File 2008 taxes online A registered feedstock user is a person that has been registered by the IRS as a feedstock user. File 2008 taxes online See Registration Requirements, earlier. File 2008 taxes online Later sales. File 2008 taxes online   The excise tax ($. File 2008 taxes online 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. File 2008 taxes online The tax is imposed at the time of the later sale and that seller is liable for the tax. File 2008 taxes online Certificate. File 2008 taxes online   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. File 2008 taxes online The certificate may be included as part of any business records normally used for a sale. File 2008 taxes online A model certificate is shown in the Appendix as Model Certificate G. File 2008 taxes online Your certificate must contain all information necessary to complete the model. File 2008 taxes online   A certificate expires on the earliest of the following dates. File 2008 taxes online The date 1 year after the effective date (not earlier than the date signed) of the certificate. File 2008 taxes online The date the seller is provided a new certificate or notice that the current certificate is invalid. File 2008 taxes online The date the seller is notified the buyer's registration has been revoked or suspended. File 2008 taxes online   The buyer must provide a new certificate if any information on a certificate has changed. File 2008 taxes online 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. File 2008 taxes online Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. File 2008 taxes online Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. File 2008 taxes online Any liquid other than gasoline, diesel fuel, or kerosene. File 2008 taxes online Generally, this back-up tax is imposed at a rate of $. File 2008 taxes online 244 per gallon. File 2008 taxes online Liability for tax. File 2008 taxes online   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. File 2008 taxes online 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. File 2008 taxes online Exemptions from the back-up tax. File 2008 taxes online   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. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online A reduced tax rate of $. File 2008 taxes online 198 per gallon is imposed on a diesel-water fuel emulsion. File 2008 taxes online 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. File 2008 taxes online 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 $. File 2008 taxes online 244 per gallon. File 2008 taxes online Credits or refunds. File 2008 taxes online   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. File 2008 taxes online Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. File 2008 taxes online 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). File 2008 taxes online For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. File 2008 taxes online 219. File 2008 taxes online The rate of $. File 2008 taxes online 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. File 2008 taxes online The airport terminal does not need to be a secured airport terminal for this rate to apply. File 2008 taxes online 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. File 2008 taxes online For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. File 2008 taxes online 044 per gallon. File 2008 taxes online For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. File 2008 taxes online 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. File 2008 taxes online See Terminal located within a secured area of an airport, later. File 2008 taxes online In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. File 2008 taxes online 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 $. File 2008 taxes online 001. File 2008 taxes online There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. File 2008 taxes online 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. File 2008 taxes online See Terminal located within a secured area of an airport, later. File 2008 taxes online In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. File 2008 taxes online The position holder is liable for the $. File 2008 taxes online 001 per gallon tax. File 2008 taxes online For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. File 2008 taxes online 141 per gallon applies. File 2008 taxes online Certain refueler trucks, tankers, and tank wagons treated as terminals. File 2008 taxes online   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. File 2008 taxes online Such terminal is located within an area of an airport. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online Information reporting will be required by terminal operators regarding this provision. File 2008 taxes online 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. File 2008 taxes online Terminal located within a secured area of an airport. File 2008 taxes online   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. File 2008 taxes online 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. File 2008 taxes online 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 $. File 2008 taxes online 044 per gallon. File 2008 taxes online 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). File 2008 taxes online For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. File 2008 taxes online For the aircraft operator to be liable for the tax $. File 2008 taxes online 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. File 2008 taxes online Commercial aviation. File 2008 taxes online   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. File 2008 taxes online However, commercial aviation does not include any of the following uses. File 2008 taxes online Any use exclusively for the purpose of skydiving. File 2008 taxes online Certain air transportation by seaplane. File 2008 taxes online See Seaplanes under Transportation of Persons by Air in chapter 4. File 2008 taxes online Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. File 2008 taxes online For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. File 2008 taxes online 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. File 2008 taxes online For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. File 2008 taxes online Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. File 2008 taxes online See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. File 2008 taxes online 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 $. File 2008 taxes online 141 per gallon. File 2008 taxes online The fractional ownership program manager is liable for the tax. File 2008 taxes online The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. File 2008 taxes online If the surtax is imposed, the following air transportation taxes do not apply. File 2008 taxes online Transportation of persons by air. File 2008 taxes online Transportation of property by air. File 2008 taxes online Use of international air travel facilities. File 2008 taxes online These taxes are described under Air Transportation Taxes, later. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online Fractional program aircraft. File 2008 taxes online   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. File 2008 taxes online S. File 2008 taxes online   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. File 2008 taxes online In such situations, the flight is not commercial aviation. File 2008 taxes online Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. File 2008 taxes online Fractional owner. File 2008 taxes online   Any person owning any interest (including the entire interest) in a fractional program aircraft. File 2008 taxes online Dry lease aircraft exchange. File 2008 taxes online   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. File 2008 taxes online Special rule relating to deadhead service. File 2008 taxes online   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. File 2008 taxes online More information. File 2008 taxes online   See section 4043 for more information on the surtax. File 2008 taxes online 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. File 2008 taxes online Certificate. File 2008 taxes online   The certificate may be included as part of any business records normally used for a sale. File 2008 taxes online See Model Certificate K in the Appendix. File 2008 taxes online   A certificate expires on the earliest of the following dates. File 2008 taxes online The date 1 year after the effective date (not earlier than the date signed) of the certificate. File 2008 taxes online The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. File 2008 taxes online The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. File 2008 taxes online   The buyer must provide a new certificate if any information on a certificate has changed. File 2008 taxes online   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. File 2008 taxes online Exempt use. File 2008 taxes online   The rate on kerosene for use in aviation is $. File 2008 taxes online 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. File 2008 taxes online An exempt use includes kerosene for the exclusive use of a state or local government. File 2008 taxes online There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. File 2008 taxes online Flash title transaction. File 2008 taxes online   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. File 2008 taxes online 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. File 2008 taxes online 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. File 2008 taxes online Reseller statement. File 2008 taxes online   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. File 2008 taxes online Credits or Refunds. File 2008 taxes online   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). File 2008 taxes online A claim may be made by a registered ultimate vendor for certain sales. File 2008 taxes online For more information, see chapter 2. File 2008 taxes online Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. File 2008 taxes online Other Fuels include alternative fuels. File 2008 taxes online 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. File 2008 taxes online Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. File 2008 taxes online Qualified methanol and ethanol fuels. File 2008 taxes online   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. File 2008 taxes online The tax rates are listed in the Instructions for Form 720. File 2008 taxes online Partially exempt methanol and ethanol fuels. File 2008 taxes online   A reduced tax rate applies to these fuels. File 2008 taxes online Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. File 2008 taxes online The tax rates are listed in the Instructions for Form 720. File 2008 taxes online Motor vehicles. File 2008 taxes online   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. File 2008 taxes online They are propelled by a motor. File 2008 taxes online They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t