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File Taxes For Free 2012

File taxes for free 2012 1. File taxes for free 2012   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. File taxes for free 2012 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 taxes for free 2012 Reseller statement. File taxes for free 2012 Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. File taxes for free 2012 Deep-draft ocean-going vessels. File taxes for free 2012 Passenger vessels. File taxes for free 2012 Ocean-going barges. File taxes for free 2012 State or local governments. File taxes for free 2012 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 taxes for free 2012 Gasoline, including aviation gasoline and gasoline blendstocks. File taxes for free 2012 Diesel fuel, including dyed diesel fuel. File taxes for free 2012 Diesel-water fuel emulsion. File taxes for free 2012 Kerosene, including dyed kerosene and kerosene used in aviation. File taxes for free 2012 Other Fuels (including alternative fuels). File taxes for free 2012 Compressed natural gas (CNG). File taxes for free 2012 Fuels used in commercial transportation on inland waterways. File taxes for free 2012 Any liquid used in a fractional ownership program aircraft as fuel. File taxes for free 2012 The following terms are used throughout the discussion of fuel taxes. File taxes for free 2012 Other terms are defined in the discussion of the specific fuels to which they pertain. File taxes for free 2012 Agri-biodiesel. File taxes for free 2012   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 taxes for free 2012 Approved terminal or refinery. File taxes for free 2012   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 taxes for free 2012 Biodiesel. File taxes for free 2012   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 taxes for free 2012 Blended taxable fuel. File taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 Blender. File taxes for free 2012   This is the person that produces blended taxable fuel. File taxes for free 2012 Bulk transfer. File taxes for free 2012   This is the transfer of taxable fuel by pipeline or vessel. File taxes for free 2012 Bulk transfer/terminal system. File taxes for free 2012   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. File taxes for free 2012 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 taxes for free 2012 Cellulosic biofuel. File taxes for free 2012   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 taxes for free 2012 Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). File taxes for free 2012 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 taxes for free 2012 Also see Second generation biofuel below. File taxes for free 2012 Diesel-water fuel emulsion. File taxes for free 2012   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. File taxes for free 2012 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 taxes for free 2012 Dry lease aircraft exchange. File taxes for free 2012   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. File taxes for free 2012 Enterer. File taxes for free 2012   This is the importer of record (under customs law) for the taxable fuel. File taxes for free 2012 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 taxes for free 2012 If there is no importer of record, the owner at the time of entry into the United States is the enterer. File taxes for free 2012 Entry. File taxes for free 2012   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 taxes for free 2012 This does not apply to fuel brought into Puerto Rico (which is part of the U. File taxes for free 2012 S. File taxes for free 2012 customs territory), but does apply to fuel brought into the United States from Puerto Rico. File taxes for free 2012 Fractional ownership aircraft program and fractional program aircraft. File taxes for free 2012   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. File taxes for free 2012 Measurement of taxable fuel. File taxes for free 2012   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. File taxes for free 2012 Other fuels. File taxes for free 2012   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. File taxes for free 2012 Pipeline operator. File taxes for free 2012   This is the person that operates a pipeline within the bulk transfer/terminal system. File taxes for free 2012 Position holder. File taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 A terminal operator that owns taxable fuel in its terminal is a position holder. File taxes for free 2012 Rack. File taxes for free 2012   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. File taxes for free 2012 Refiner. File taxes for free 2012   This is any person that owns, operates, or otherwise controls a refinery. File taxes for free 2012 Refinery. File taxes for free 2012   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 taxes for free 2012 However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. File taxes for free 2012 For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. File taxes for free 2012 Registrant. File taxes for free 2012   This is a taxable fuel registrant (see Registration Requirements, later). File taxes for free 2012 Removal. File taxes for free 2012   This is any physical transfer of taxable fuel. File taxes for free 2012 It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. File taxes for free 2012 However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. File taxes for free 2012 Renewable diesel. File taxes for free 2012   See Renewable Diesel Credits in chapter 2. File taxes for free 2012 Sale. File taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 Second generation biofuel. File taxes for free 2012   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 taxes for free 2012 S. File taxes for free 2012 C. File taxes for free 2012 7545). File taxes for free 2012 It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. File taxes for free 2012 It is not alcohol of less than 150 proof (disregard any added denaturants). File taxes for free 2012 See Form 6478 for more information. File taxes for free 2012 State. File taxes for free 2012   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. File taxes for free 2012 An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. File taxes for free 2012 Taxable fuel. File taxes for free 2012   This means gasoline, diesel fuel, and kerosene. File taxes for free 2012 Terminal. File taxes for free 2012   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. File taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 Terminal operator. File taxes for free 2012   This is any person that owns, operates, or otherwise controls a terminal. File taxes for free 2012 Throughputter. File taxes for free 2012   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 taxes for free 2012 Vessel operator. File taxes for free 2012   This is the person that operates a vessel within the bulk transfer/terminal system. File taxes for free 2012 However, vessel does not include a deep draft ocean-going vessel. File taxes for free 2012 Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. File taxes for free 2012 A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. File taxes for free 2012 For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. File taxes for free 2012 The returns are due the last day of the month following the month in which the transaction occurs. File taxes for free 2012 Generally, these returns can be filed on paper or electronically. File taxes for free 2012 For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. File taxes for free 2012 Publication 3536 is only available on the IRS website. File taxes for free 2012 Form 720-TO. File taxes for free 2012   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. File taxes for free 2012 Each terminal operator must file a separate form for each approved terminal. File taxes for free 2012 Form 720-CS. File taxes for free 2012   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 taxes for free 2012 Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. File taxes for free 2012 See Form 637 for other persons who must register and for more information about registration. File taxes for free 2012 Persons that are required to be registered. File taxes for free 2012   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 taxes for free 2012 Persons that may register. File taxes for free 2012   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 taxes for free 2012 Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. File taxes for free 2012 However, they must be registered to file claims for certain sales and uses of fuel. File taxes for free 2012 See Form 637 for more information. File taxes for free 2012 Taxable fuel registrant. File taxes for free 2012   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 taxes for free 2012 The term registrant as used in the discussions of these fuels means a taxable fuel registrant. File taxes for free 2012 Additional information. File taxes for free 2012   See the Form 637 instructions for the information you must submit when you apply for registration. File taxes for free 2012 Failure to register. File taxes for free 2012   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 taxes for free 2012 Gasoline and Aviation Gasoline Gasoline. File taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 Gasoline also includes gasoline blendstocks, discussed later. File taxes for free 2012 Aviation gasoline. File taxes for free 2012   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 taxes for free 2012 Taxable Events The tax on gasoline is $. File taxes for free 2012 184 per gallon. File taxes for free 2012 The tax on aviation gasoline is $. File taxes for free 2012 194 per gallon. File taxes for free 2012 When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. File taxes for free 2012 141 per gallon. File taxes for free 2012 See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. File taxes for free 2012 Tax is imposed on the removal, entry, or sale of gasoline. File taxes for free 2012 Each of these events is discussed later. File taxes for free 2012 Also, see the special rules that apply to gasoline blendstocks, later. File taxes for free 2012 If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. File taxes for free 2012 See Refunds of Second Tax in chapter 2. File taxes for free 2012 Removal from terminal. File taxes for free 2012   All removals of gasoline at a terminal rack are taxable. File taxes for free 2012 The position holder for that gasoline is liable for the tax. File taxes for free 2012 Two-party exchanges. File taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. File taxes for free 2012 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 taxes for free 2012 The transaction is subject to a written contract. File taxes for free 2012 Terminal operator's liability. File taxes for free 2012   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 taxes for free 2012   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. File taxes for free 2012 The terminal operator is a registrant. File taxes for free 2012 The terminal operator has an unexpired notification certificate (discussed later) from the position holder. File taxes for free 2012 The terminal operator has no reason to believe any information on the certificate is false. File taxes for free 2012 Removal from refinery. File taxes for free 2012   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. File taxes for free 2012 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 taxes for free 2012 It is made at the refinery rack. File taxes for free 2012 The refiner is liable for the tax. File taxes for free 2012 Exception. File taxes for free 2012   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. File taxes for free 2012 The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. File taxes for free 2012 The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. File taxes for free 2012 The removal from the refinery is by railcar. File taxes for free 2012 The same person operates the refinery and the facility at which the gasoline is received. File taxes for free 2012 Entry into the United States. File taxes for free 2012   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. File taxes for free 2012 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. File taxes for free 2012 It is not made by bulk transfer. File taxes for free 2012 The enterer is liable for the tax. File taxes for free 2012 Importer of record's liability. File taxes for free 2012   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 taxes for free 2012   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 taxes for free 2012 The importer of record has an unexpired notification certificate (discussed later) from the enterer. File taxes for free 2012 The importer of record has no reason to believe any information in the certificate is false. File taxes for free 2012 Customs bond. File taxes for free 2012   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 taxes for free 2012 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. File taxes for free 2012   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 taxes for free 2012 The position holder is liable for the tax. File taxes for free 2012 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. File taxes for free 2012 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. File taxes for free 2012 Bulk transfers not received at approved terminal or refinery. File taxes for free 2012   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 taxes for free 2012 No tax was previously imposed (as discussed earlier) on any of the following events. File taxes for free 2012 The removal from the refinery. File taxes for free 2012 The entry into the United States. File taxes for free 2012 The removal from a terminal by an unregistered position holder. File taxes for free 2012 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 taxes for free 2012   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. File taxes for free 2012 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. File taxes for free 2012 The owner is a registrant. File taxes for free 2012 The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. File taxes for free 2012 The owner has no reason to believe any information on the certificate is false. File taxes for free 2012 The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. File taxes for free 2012 The operator is jointly and severally liable if the owner does not meet these conditions. File taxes for free 2012 Sales to unregistered person. File taxes for free 2012   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 taxes for free 2012   The seller is liable for the tax. File taxes for free 2012 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. File taxes for free 2012   The seller is a registrant. File taxes for free 2012 The seller has an unexpired notification certificate (discussed later) from the buyer. File taxes for free 2012 The seller has no reason to believe any information on the certificate is false. File taxes for free 2012 The buyer of the gasoline is liable for the tax if the seller meets these conditions. File taxes for free 2012 The buyer is jointly and severally liable if the seller does not meet these conditions. File taxes for free 2012 Exception. File taxes for free 2012   The tax does not apply to a sale if all of the following apply. File taxes for free 2012 The buyer's principal place of business is not in the United States. File taxes for free 2012 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. File taxes for free 2012 The seller is a registrant and the exporter of record. File taxes for free 2012 The fuel was exported. File taxes for free 2012 Removal or sale of blended gasoline. File taxes for free 2012   The removal or sale of blended gasoline by the blender is taxable. File taxes for free 2012 See Blended taxable fuel under Definitions, earlier. File taxes for free 2012   The blender is liable for the tax. File taxes for free 2012 The tax is figured on the number of gallons not previously subject to the tax on gasoline. File taxes for free 2012   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 taxes for free 2012 See Form 720 to report this tax. File taxes for free 2012 You also must be registered with the IRS as a blender. File taxes for free 2012 See Form 637. File taxes for free 2012   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 taxes for free 2012 Notification certificate. File taxes for free 2012   The notification certificate is used to notify a person of the registration status of the registrant. File taxes for free 2012 A copy of the registrant's letter of registration cannot be used as a notification certificate. File taxes for free 2012 A model notification certificate is shown in the Appendix as Model Certificate C. File taxes for free 2012 A notification certificate must contain all information necessary to complete the model. File taxes for free 2012   The certificate may be included as part of any business records normally used for a sale. File taxes for free 2012 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 taxes for free 2012 The registrant must provide a new certificate if any information on a certificate has changed. File taxes for free 2012 Additional persons liable. File taxes for free 2012   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 taxes for free 2012 Gasoline Blendstocks Gasoline blendstocks may be subject to $. File taxes for free 2012 001 per gallon LUST tax as discussed below. File taxes for free 2012 Gasoline includes gasoline blendstocks. File taxes for free 2012 The previous discussions apply to these blendstocks. File taxes for free 2012 However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. File taxes for free 2012 001 per gallon or are not subject to the excise tax. File taxes for free 2012 Blendstocks. File taxes for free 2012   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 taxes for free 2012   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. File taxes for free 2012 Not used to produce finished gasoline. File taxes for free 2012   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. File taxes for free 2012 Removals and entries not connected to sale. File taxes for free 2012   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. File taxes for free 2012 Removals and entries connected to sale. File taxes for free 2012   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 taxes for free 2012 The person has an unexpired certificate (discussed later) from the buyer. File taxes for free 2012 The person has no reason to believe any information in the certificate is false. File taxes for free 2012 Sales after removal or entry. File taxes for free 2012   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. File taxes for free 2012 The seller is liable for the tax. File taxes for free 2012 However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. File taxes for free 2012 The seller has an unexpired certificate (discussed next) from the buyer. File taxes for free 2012 The seller has no reason to believe any information in the certificate is false. File taxes for free 2012 Certificate of buyer. File taxes for free 2012   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. File taxes for free 2012 The certificate may be included as part of any business records normally used for a sale. File taxes for free 2012 A model certificate is shown in the Appendix as Model Certificate D. File taxes for free 2012 The certificate must contain all information necessary to complete the model. File taxes for free 2012   A certificate expires on the earliest of the following dates. File taxes for free 2012 The date 1 year after the effective date (not earlier than the date signed) of the certificate. File taxes for free 2012 The date a new certificate is provided to the seller. File taxes for free 2012 The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. File taxes for free 2012 The buyer must provide a new certificate if any information on a certificate has changed. File taxes for free 2012   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 taxes for free 2012 Received at approved terminal or refinery. File taxes for free 2012   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 taxes for free 2012 The person is a registrant. File taxes for free 2012 The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. File taxes for free 2012 The person has no reason to believe any information on the certificate is false. File taxes for free 2012 Bulk transfers to registered industrial user. File taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 Credits or Refunds. File taxes for free 2012   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. File taxes for free 2012 For more information, see chapter 2. File taxes for free 2012 Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). File taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. File taxes for free 2012 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 taxes for free 2012 Diesel fuel does not include gasoline, kerosene, excluded liquid, No. File taxes for free 2012 5 and No. File taxes for free 2012 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. File taxes for free 2012 An excluded liquid is either of the following. File taxes for free 2012 A liquid that contains less than 4% normal paraffins. File taxes for free 2012 A liquid with all the following properties. File taxes for free 2012 Distillation range of 125 degrees Fahrenheit or less. File taxes for free 2012 Sulfur content of 10 ppm or less. File taxes for free 2012 Minimum color of +27 Saybolt. File taxes for free 2012 Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. File taxes for free 2012 Kerosene. File taxes for free 2012   This means any of the following liquids. File taxes for free 2012 One of the two grades of kerosene (No. File taxes for free 2012 1-K and No. File taxes for free 2012 2-K) covered by ASTM specification D3699. File taxes for free 2012 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 taxes for free 2012 See Kerosene for Use in Aviation, later. File taxes for free 2012   However, kerosene does not include excluded liquid, discussed earlier. File taxes for free 2012   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 taxes for free 2012 Diesel-powered highway vehicle. File taxes for free 2012   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 taxes for free 2012 Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. File taxes for free 2012 For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. File taxes for free 2012 2) in chapter 2. File taxes for free 2012 Diesel-powered train. File taxes for free 2012   This is any diesel-powered equipment or machinery that rides on rails. File taxes for free 2012 The term includes a locomotive, work train, switching engine, and track maintenance machine. File taxes for free 2012 Taxable Events The tax on diesel fuel and kerosene is $. File taxes for free 2012 244 per gallon. File taxes for free 2012 It is imposed on the removal, entry, or sale of diesel fuel and kerosene. File taxes for free 2012 Each of these events is discussed later. File taxes for free 2012 Only the $. File taxes for free 2012 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. File taxes for free 2012 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 taxes for free 2012 See Refunds of Second Tax in chapter 2. File taxes for free 2012 Use in certain intercity and local buses. File taxes for free 2012   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. File taxes for free 2012 A claim for $. File taxes for free 2012 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 taxes for free 2012 An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. File taxes for free 2012 The bus must be engaged in one of the following activities. File taxes for free 2012 Scheduled transportation along regular routes regardless of the size of the bus. File taxes for free 2012 Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). File taxes for free 2012 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 taxes for free 2012 Removal from terminal. File taxes for free 2012   All removals of diesel fuel and kerosene at a terminal rack are taxable. File taxes for free 2012 The position holder for that fuel is liable for the tax. File taxes for free 2012 Two-party exchanges. File taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. File taxes for free 2012 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 taxes for free 2012 The transaction is subject to a written contract. File taxes for free 2012 Terminal operator's liability. File taxes for free 2012   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 taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 The terminal operator is a registrant. File taxes for free 2012 The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. File taxes for free 2012 The terminal operator has no reason to believe any information on the certificate is false. File taxes for free 2012 Removal from refinery. File taxes for free 2012   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. File taxes for free 2012 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 taxes for free 2012 It is made at the refinery rack. File taxes for free 2012 The refiner is liable for the tax. File taxes for free 2012 Exception. File taxes for free 2012   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 taxes for free 2012 The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. File taxes for free 2012 The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. File taxes for free 2012 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 taxes for free 2012 Entry into the United States. File taxes for free 2012   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. File taxes for free 2012 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. File taxes for free 2012 It is not made by bulk transfer. File taxes for free 2012 The enterer is liable for the tax. File taxes for free 2012 Importer of record's liability. File taxes for free 2012   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 taxes for free 2012   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 taxes for free 2012 The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. File taxes for free 2012 The importer of record has no reason to believe any information in the certificate is false. File taxes for free 2012 Customs bond. File taxes for free 2012   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 taxes for free 2012 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. File taxes for free 2012   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 taxes for free 2012 The position holder is liable for the tax. File taxes for free 2012 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. File taxes for free 2012 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. File taxes for free 2012 Bulk transfers not received at approved terminal or refinery. File taxes for free 2012   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 taxes for free 2012 No tax was previously imposed (as discussed earlier) on any of the following events. File taxes for free 2012 The removal from the refinery. File taxes for free 2012 The entry into the United States. File taxes for free 2012 The removal from a terminal by an unregistered position holder. File taxes for free 2012 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 taxes for free 2012   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. File taxes for free 2012 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. File taxes for free 2012 The owner is a registrant. File taxes for free 2012 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 taxes for free 2012 The owner has no reason to believe any information on the certificate is false. File taxes for free 2012 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 taxes for free 2012 The operator is jointly and severally liable if the owner does not meet these conditions. File taxes for free 2012 Sales to unregistered person. File taxes for free 2012   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 taxes for free 2012   The seller is liable for the tax. File taxes for free 2012 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. File taxes for free 2012 The seller is a registrant. File taxes for free 2012 The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. File taxes for free 2012 The seller has no reason to believe any information on the certificate is false. File taxes for free 2012 The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. File taxes for free 2012 The buyer is jointly and severally liable if the seller does not meet these conditions. File taxes for free 2012 Exception. File taxes for free 2012   The tax does not apply to a sale if all of the following apply. File taxes for free 2012 The buyer's principal place of business is not in the United States. File taxes for free 2012 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. File taxes for free 2012 The seller is a registrant and the exporter of record. File taxes for free 2012 The fuel was exported. File taxes for free 2012 Removal or sale of blended diesel fuel or kerosene. File taxes for free 2012   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. File taxes for free 2012 Blended taxable fuel produced using biodiesel is subject to the tax. File taxes for free 2012 See Blended taxable fuel under Definitions, earlier. File taxes for free 2012   The blender is liable for the tax. File taxes for free 2012 The tax is figured on the number of gallons not previously subject to the tax. File taxes for free 2012   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 taxes for free 2012 Generally, the biodiesel mixture must be diesel fuel (defined earlier). File taxes for free 2012 See Form 720 to report this tax. File taxes for free 2012 You also must be registered by the IRS as a blender. File taxes for free 2012 See Form 637 for more information. File taxes for free 2012   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 taxes for free 2012 Additional persons liable. File taxes for free 2012   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 taxes for free 2012 Credits or Refunds. File taxes for free 2012   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. File taxes for free 2012 For more information, see chapter 2. File taxes for free 2012 Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. File taxes for free 2012 001 per gallon LUST tax as discussed below, unless the fuel is for export. File taxes for free 2012 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 taxes for free 2012 The person otherwise liable for tax (for example, the position holder) is a registrant. File taxes for free 2012 In the case of a removal from a terminal, the terminal is an approved terminal. File taxes for free 2012 The diesel fuel or kerosene satisfies the dyeing requirements (described next). File taxes for free 2012 Dyeing requirements. File taxes for free 2012   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. File taxes for free 2012 It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. File taxes for free 2012 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 taxes for free 2012 Is indelibly dyed by mechanical injection. File taxes for free 2012 See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. File taxes for free 2012 Notice required. File taxes for free 2012   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 taxes for free 2012   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 taxes for free 2012   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 taxes for free 2012 That seller is subject to the penalty described next. File taxes for free 2012 Penalty. File taxes for free 2012   A penalty is imposed on a person if any of the following situations apply. File taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. File taxes for free 2012 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 taxes for free 2012   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File taxes for free 2012 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File taxes for free 2012   This penalty is in addition to any tax imposed on the fuel. File taxes for free 2012   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 taxes for free 2012   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 taxes for free 2012   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. File taxes for free 2012 However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. File taxes for free 2012 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 taxes for free 2012 Exception to penalty. File taxes for free 2012   The penalty under item (3) will not apply in any of the following situations. File taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 The alteration or attempted alteration occurs in an exempt area of Alaska. File taxes for free 2012 See Removal for sale or use in Alaska, later. File taxes for free 2012 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 taxes for free 2012 Alaska and Feedstocks Tax of $. File taxes for free 2012 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 taxes for free 2012 Undyed kerosene used for feedstock purposes. File taxes for free 2012 Removal for sale or use in Alaska. File taxes for free 2012   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 taxes for free 2012 The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. File taxes for free 2012 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 taxes for free 2012 In the case of a removal from a terminal, the terminal is an approved terminal. File taxes for free 2012 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 taxes for free 2012   If all three of the requirements above are not met, then tax is imposed at $. File taxes for free 2012 244 per gallon. File taxes for free 2012   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 taxes for free 2012 Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. File taxes for free 2012 Later sales. File taxes for free 2012   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. File taxes for free 2012 The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. File taxes for free 2012 However, the sale is not taxable (other than the LUST tax at $. File taxes for free 2012 001 per gallon) if all the following requirements are met. File taxes for free 2012 The fuel is sold in Alaska for certain nontaxable uses. File taxes for free 2012 The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. File taxes for free 2012 The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. File taxes for free 2012 Feedstock purposes. File taxes for free 2012   The $. File taxes for free 2012 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. File taxes for free 2012 The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. File taxes for free 2012 In the case of a removal from a terminal, the terminal is an approved terminal. File taxes for free 2012 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 taxes for free 2012   If all of the requirements above are not met, then tax is imposed at $. File taxes for free 2012 244 per gallon. File taxes for free 2012   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. File taxes for free 2012 For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. File taxes for free 2012 A feedstock user is a person that uses kerosene for a feedstock purpose. File taxes for free 2012 A registered feedstock user is a person that has been registered by the IRS as a feedstock user. File taxes for free 2012 See Registration Requirements, earlier. File taxes for free 2012 Later sales. File taxes for free 2012   The excise tax ($. File taxes for free 2012 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 taxes for free 2012 The tax is imposed at the time of the later sale and that seller is liable for the tax. File taxes for free 2012 Certificate. File taxes for free 2012   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 taxes for free 2012 The certificate may be included as part of any business records normally used for a sale. File taxes for free 2012 A model certificate is shown in the Appendix as Model Certificate G. File taxes for free 2012 Your certificate must contain all information necessary to complete the model. File taxes for free 2012   A certificate expires on the earliest of the following dates. File taxes for free 2012 The date 1 year after the effective date (not earlier than the date signed) of the certificate. File taxes for free 2012 The date the seller is provided a new certificate or notice that the current certificate is invalid. File taxes for free 2012 The date the seller is notified the buyer's registration has been revoked or suspended. File taxes for free 2012   The buyer must provide a new certificate if any information on a certificate has changed. File taxes for free 2012 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 taxes for free 2012 Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. File taxes for free 2012 Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. File taxes for free 2012 Any liquid other than gasoline, diesel fuel, or kerosene. File taxes for free 2012 Generally, this back-up tax is imposed at a rate of $. File taxes for free 2012 244 per gallon. File taxes for free 2012 Liability for tax. File taxes for free 2012   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. File taxes for free 2012 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 taxes for free 2012 Exemptions from the back-up tax. File taxes for free 2012   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 taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 A reduced tax rate of $. File taxes for free 2012 198 per gallon is imposed on a diesel-water fuel emulsion. File taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 244 per gallon. File taxes for free 2012 Credits or refunds. File taxes for free 2012   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. File taxes for free 2012 Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. File taxes for free 2012 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). File taxes for free 2012 For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. File taxes for free 2012 219. File taxes for free 2012 The rate of $. File taxes for free 2012 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 taxes for free 2012 The airport terminal does not need to be a secured airport terminal for this rate to apply. File taxes for free 2012 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 taxes for free 2012 For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. File taxes for free 2012 044 per gallon. File taxes for free 2012 For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. File taxes for free 2012 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 taxes for free 2012 See Terminal located within a secured area of an airport, later. File taxes for free 2012 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. File taxes for free 2012 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 taxes for free 2012 001. File taxes for free 2012 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. File taxes for free 2012 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 taxes for free 2012 See Terminal located within a secured area of an airport, later. File taxes for free 2012 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. File taxes for free 2012 The position holder is liable for the $. File taxes for free 2012 001 per gallon tax. File taxes for free 2012 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 taxes for free 2012 141 per gallon applies. File taxes for free 2012 Certain refueler trucks, tankers, and tank wagons treated as terminals. File taxes for free 2012   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 taxes for free 2012 Such terminal is located within an area of an airport. File taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 Information reporting will be required by terminal operators regarding this provision. File taxes for free 2012 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 taxes for free 2012 Terminal located within a secured area of an airport. File taxes for free 2012   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. File taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 044 per gallon. File taxes for free 2012 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 taxes for free 2012 For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. File taxes for free 2012 For the aircraft operator to be liable for the tax $. File taxes for free 2012 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 taxes for free 2012 Commercial aviation. File taxes for free 2012   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. File taxes for free 2012 However, commercial aviation does not include any of the following uses. File taxes for free 2012 Any use exclusively for the purpose of skydiving. File taxes for free 2012 Certain air transportation by seaplane. File taxes for free 2012 See Seaplanes under Transportation of Persons by Air in chapter 4. File taxes for free 2012 Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. File taxes for free 2012 For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. File taxes for free 2012 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 taxes for free 2012 For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. File taxes for free 2012 Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. File taxes for free 2012 See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. File taxes for free 2012 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 taxes for free 2012 141 per gallon. File taxes for free 2012 The fractional ownership program manager is liable for the tax. File taxes for free 2012 The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. File taxes for free 2012 If the surtax is imposed, the following air transportation taxes do not apply. File taxes for free 2012 Transportation of persons by air. File taxes for free 2012 Transportation of property by air. File taxes for free 2012 Use of international air travel facilities. File taxes for free 2012 These taxes are described under Air Transportation Taxes, later. File taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 Fractional program aircraft. File taxes for free 2012   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 taxes for free 2012 S. File taxes for free 2012   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 taxes for free 2012 In such situations, the flight is not commercial aviation. File taxes for free 2012 Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. File taxes for free 2012 Fractional owner. File taxes for free 2012   Any person owning any interest (including the entire interest) in a fractional program aircraft. File taxes for free 2012 Dry lease aircraft exchange. File taxes for free 2012   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 taxes for free 2012 Special rule relating to deadhead service. File taxes for free 2012   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 taxes for free 2012 More information. File taxes for free 2012   See section 4043 for more information on the surtax. File taxes for free 2012 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 taxes for free 2012 Certificate. File taxes for free 2012   The certificate may be included as part of any business records normally used for a sale. File taxes for free 2012 See Model Certificate K in the Appendix. File taxes for free 2012   A certificate expires on the earliest of the following dates. File taxes for free 2012 The date 1 year after the effective date (not earlier than the date signed) of the certificate. File taxes for free 2012 The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. File taxes for free 2012 The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. File taxes for free 2012   The buyer must provide a new certificate if any information on a certificate has changed. File taxes for free 2012   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 taxes for free 2012 Exempt use. File taxes for free 2012   The rate on kerosene for use in aviation is $. File taxes for free 2012 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 taxes for free 2012 An exempt use includes kerosene for the exclusive use of a state or local government. File taxes for free 2012 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. File taxes for free 2012 Flash title transaction. File taxes for free 2012   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 taxes for free 2012 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 taxes for free 2012 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 taxes for free 2012 Reseller statement. File taxes for free 2012   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 taxes for free 2012 Credits or Refunds. File taxes for free 2012   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 taxes for free 2012 A claim may be made by a registered ultimate vendor for certain sales. File taxes for free 2012 For more information, see chapter 2. File taxes for free 2012 Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. File taxes for free 2012 Other Fuels include alternative fuels. File taxes for free 2012 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 taxes for free 2012 Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. File taxes for free 2012 Qualified methanol and ethanol fuels. File taxes for free 2012   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. File taxes for free 2012 The tax rates are listed in the Instructions for Form 720. File taxes for free 2012 Partially exempt methanol and ethanol fuels. File taxes for free 2012   A reduced tax rate applies to these fuels. File taxes for free 2012 Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. File taxes for free 2012 The tax rates are listed in the Instructions for Form 720. File taxes for free 2012 Motor vehicles. File taxes for free 2012   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 taxes for free 2012 They are propelled by a motor. File taxes for free 2012 They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t
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Understanding Your CP232C Notice

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, wasn't signed or was signed by someone who wasn’t authorized.


What you need to do

  • File Form 5330 or a correct Form 5558 by the due date of the Form 5330. If Form 5330 is filed after the due date of the return (including any extension), the return will be considered late and subject to late filing penalties.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

  • Be sure to sign and mail your Form 5558 on or before the due date of your return.
  • Review the Form 5558 resources at Form 5500 Corner.

 

Page Last Reviewed or Updated: 27-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File Taxes For Free 2012

File taxes for free 2012 Publication 561 - Additional Material Table of Contents Tax Publications for Individual Taxpayers and Commonly Used Tax Forms Tax Publications for Individual Taxpayers and Commonly Used Tax Forms. File taxes for free 2012  Summary: This is a listing of tax publications and commonly used tax forms. File taxes for free 2012 The text states:Tax Publications for Individual Taxpayers. File taxes for free 2012  See How to Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. File taxes for free 2012 General Guides. File taxes for free 2012   1--Your Rights as a Taxpayer 17--Your Federal Income Tax (For Individuals) 334--Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509--Tax Calendars for 2007 553--Highlights of 2006 Tax Changes 910--IRS Guide to Free Tax Services Specialized Publications. File taxes for free 2012   3--Armed Forces' Tax Guide 54--Tax Guide for U. File taxes for free 2012 S. File taxes for free 2012 Citizens and Residents Aliens Abroad 225--Farmer's Tax Guide 463--Travel, Entertainment, Gift, and Car Expenses 501--Exemptions, Standard Deduction, and Filing Information 502--Medical and Dental Expenses 503--Child and Dependent Care Expenses 504--Divorced or Separated Individuals 505--Tax Withholding and Estimated Tax 514--Foreign Tax Credit for Individuals 516--U. File taxes for free 2012 S. File taxes for free 2012 Government Civilian Employees Stationed Abroad 517--Social Security and Other Information for Members of the Clergy and Religious Workers 519--U. File taxes for free 2012 S. File taxes for free 2012 Tax Guide for Aliens 520--Scholarships and Fellowships 521--Moving Expenses 523--Selling Your Home 524--Credit for the Elderly or the Disabled 525--Taxable and Nontaxable Income 526--Charitable Contributions 527--Residential Rental Property 529--Miscellaneous Deductions 530--Tax Information for First-Time Homeowners 531--Reporting Tip Income 536--Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537--Installment Sales 541--Partnerships 544--Sales and Other Dispositions of Assets 547--Casualties, Disasters, and Thefts 550--Investment Income and Expenses 551--Basis of Assets 552--Recordkeeping for Individuals 554--Older Americans' Tax Guide 555--Community Property 556--Examination of Returns, Appeal Rights, and Claims for Refund 559--Survivors, Executors, and Administrators 561--Determining the Value of Donated Property 564--Mutual Fund Distributions 570--Tax Guide for Individuals With Income From U. File taxes for free 2012 S. File taxes for free 2012 Possessions 571--Tax-Sheltered Annuity Plans (403(b) Plans) 575--Pension and Annuity Income 584--Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587--Business Use of Your Home (Including Use by Daycare Providers) 590--Individual Retirement Arrangements (IRAs) 593--Tax Highlights for U. File taxes for free 2012 S. File taxes for free 2012 Citizens and Residents Going Abroad 594--What You Should Know About the IRS Collection Process 596--Earned Income Credit (EIC) 721--Tax Guide to U. File taxes for free 2012 S. File taxes for free 2012 Civil Service Retirement Benefits 901--U. File taxes for free 2012 S. File taxes for free 2012 Tax Treaties 907--Tax Highlights for Persons with Disabilities 908--Bankruptcy Tax Guide 915--Social Security and Equivalent Railroad Retirement Benefits 919--How Do I Adjust My Tax Withholding? 925--Passive Activity and At-Risk Rules 926--Household Employer's Tax Guide 929--Tax Rules for Children and Dependents 936--Home Mortgage Interest Deduction 946--How to Depreciate Property 947--Practice Before the IRS and Power of Attorney 950--Introduction to Estate and Gift Taxes 967--The IRS Will Figure Your Tax 969--Health Savings Accounts and Other Tax-Favored Health Plans 970--Tax Benefits for Education 971--Innocent Spouse Relief 972--Child Tax Credit 1542--Per Diem Rates 1544--Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546--The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems Spanish Language Publications. File taxes for free 2012   1SP--Derechos del Contribuyente 579SP--Cómo Preparar la Declaración de Impuesto Federal 594SP--Que es lo que Debemos Saber sobre el Proceso de Cobro del IRS 596SP--Crédito por Ingreso del Trabajo 850--English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP--Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax Forms. File taxes for free 2012  See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone, and mail. File taxes for free 2012 1040--U. File taxes for free 2012 S. File taxes for free 2012 Individual Income Tax Return Schedule A&B--Itemized Deductions & Interest and Ordinary Dividends Schedule C--Profit or Loss From Business Schedule C-EZ--Net Profit From Business Schedule D--Capital Gains and Losses Schedule D-1--Continuation Sheet for Schedule D Schedule E--Supplemental Income and Loss Schedule EIC--Earned Income Credit Schedule F--Profit or Loss From Farming Schedule H--Household Employment Taxes Schedule J--Income Averaging for Farmers and Fishermen Schedule R--Credit for the Elderly or the Disabled Schedule SE--Self-Employment Tax 1040A--U. File taxes for free 2012 S. File taxes for free 2012 Individual Income Tax Return Schedule 1--Interest and Ordinary Dividends for Form 1040A Filers Schedule 2--Child and Dependent Care Expenses for Form 1040A Filers Schedule 3--Credit for the Elderly or the Disabled for Form 1040A Filers 1040EZ--Income Tax Return for Single and Joint Filers With No Dependents 1040-ES--Estimated Tax for Individuals 1040X--Amended U. File taxes for free 2012 S. File taxes for free 2012 Individual Income Tax Return 2106--Employee Business Expenses 2106-EZ--Unreimbursed Employee Business Expenses 2210--Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441--Child and Dependent Care Expenses 2848--Power of Attorney and Declaration of Representative 3903--Moving Expenses 4562--Depreciation and Amortization 4868--Application for Automatic Extension of Time To File U. File taxes for free 2012 S. File taxes for free 2012 Individual Income Tax Return 4952--Investment Interest Expense Deduction 5329--Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251--Alternative Minimum Tax--Individuals 8283--Noncash Charitable Contributions 8582--Passive Activity Loss Limitations 8606--Nondeductible IRAs 8812--Additional Child Tax Credit 8822--Change of Address 8829--Expenses for Business Use of Your Home 8863--Education Credits 9465--Installment Agreement Request Prev  Up  Next   Home   More Online Publications