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Form 1040 V Payment Voucher

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Form 1040 V Payment Voucher

Form 1040 v payment voucher 1. Form 1040 v payment voucher   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Form 1040 v payment voucher 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. Form 1040 v payment voucher Reseller statement. Form 1040 v payment voucher Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Form 1040 v payment voucher Deep-draft ocean-going vessels. Form 1040 v payment voucher Passenger vessels. Form 1040 v payment voucher Ocean-going barges. Form 1040 v payment voucher State or local governments. Form 1040 v payment voucher 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. Form 1040 v payment voucher Gasoline, including aviation gasoline and gasoline blendstocks. Form 1040 v payment voucher Diesel fuel, including dyed diesel fuel. Form 1040 v payment voucher Diesel-water fuel emulsion. Form 1040 v payment voucher Kerosene, including dyed kerosene and kerosene used in aviation. Form 1040 v payment voucher Other Fuels (including alternative fuels). Form 1040 v payment voucher Compressed natural gas (CNG). Form 1040 v payment voucher Fuels used in commercial transportation on inland waterways. Form 1040 v payment voucher Any liquid used in a fractional ownership program aircraft as fuel. Form 1040 v payment voucher The following terms are used throughout the discussion of fuel taxes. Form 1040 v payment voucher Other terms are defined in the discussion of the specific fuels to which they pertain. Form 1040 v payment voucher Agri-biodiesel. Form 1040 v payment voucher   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. Form 1040 v payment voucher Approved terminal or refinery. Form 1040 v payment voucher   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Form 1040 v payment voucher Biodiesel. Form 1040 v payment voucher   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. Form 1040 v payment voucher Blended taxable fuel. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher Blender. Form 1040 v payment voucher   This is the person that produces blended taxable fuel. Form 1040 v payment voucher Bulk transfer. Form 1040 v payment voucher   This is the transfer of taxable fuel by pipeline or vessel. Form 1040 v payment voucher Bulk transfer/terminal system. Form 1040 v payment voucher   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Form 1040 v payment voucher 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. Form 1040 v payment voucher Cellulosic biofuel. Form 1040 v payment voucher   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. Form 1040 v payment voucher Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Form 1040 v payment voucher 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. Form 1040 v payment voucher Also see Second generation biofuel below. Form 1040 v payment voucher Diesel-water fuel emulsion. Form 1040 v payment voucher   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Form 1040 v payment voucher 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. Form 1040 v payment voucher Dry lease aircraft exchange. Form 1040 v payment voucher   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Form 1040 v payment voucher Enterer. Form 1040 v payment voucher   This is the importer of record (under customs law) for the taxable fuel. Form 1040 v payment voucher 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. Form 1040 v payment voucher If there is no importer of record, the owner at the time of entry into the United States is the enterer. Form 1040 v payment voucher Entry. Form 1040 v payment voucher   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. Form 1040 v payment voucher This does not apply to fuel brought into Puerto Rico (which is part of the U. Form 1040 v payment voucher S. Form 1040 v payment voucher customs territory), but does apply to fuel brought into the United States from Puerto Rico. Form 1040 v payment voucher Fractional ownership aircraft program and fractional program aircraft. Form 1040 v payment voucher   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Form 1040 v payment voucher Measurement of taxable fuel. Form 1040 v payment voucher   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Form 1040 v payment voucher Other fuels. Form 1040 v payment voucher   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Form 1040 v payment voucher Pipeline operator. Form 1040 v payment voucher   This is the person that operates a pipeline within the bulk transfer/terminal system. Form 1040 v payment voucher Position holder. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher A terminal operator that owns taxable fuel in its terminal is a position holder. Form 1040 v payment voucher Rack. Form 1040 v payment voucher   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Form 1040 v payment voucher Refiner. Form 1040 v payment voucher   This is any person that owns, operates, or otherwise controls a refinery. Form 1040 v payment voucher Refinery. Form 1040 v payment voucher   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. Form 1040 v payment voucher However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Form 1040 v payment voucher For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Form 1040 v payment voucher Registrant. Form 1040 v payment voucher   This is a taxable fuel registrant (see Registration Requirements, later). Form 1040 v payment voucher Removal. Form 1040 v payment voucher   This is any physical transfer of taxable fuel. Form 1040 v payment voucher It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Form 1040 v payment voucher However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Form 1040 v payment voucher Renewable diesel. Form 1040 v payment voucher   See Renewable Diesel Credits in chapter 2. Form 1040 v payment voucher Sale. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher Second generation biofuel. Form 1040 v payment voucher   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. Form 1040 v payment voucher S. Form 1040 v payment voucher C. Form 1040 v payment voucher 7545). Form 1040 v payment voucher It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Form 1040 v payment voucher It is not alcohol of less than 150 proof (disregard any added denaturants). Form 1040 v payment voucher See Form 6478 for more information. Form 1040 v payment voucher State. Form 1040 v payment voucher   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Form 1040 v payment voucher An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Form 1040 v payment voucher Taxable fuel. Form 1040 v payment voucher   This means gasoline, diesel fuel, and kerosene. Form 1040 v payment voucher Terminal. Form 1040 v payment voucher   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher Terminal operator. Form 1040 v payment voucher   This is any person that owns, operates, or otherwise controls a terminal. Form 1040 v payment voucher Throughputter. Form 1040 v payment voucher   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). Form 1040 v payment voucher Vessel operator. Form 1040 v payment voucher   This is the person that operates a vessel within the bulk transfer/terminal system. Form 1040 v payment voucher However, vessel does not include a deep draft ocean-going vessel. Form 1040 v payment voucher Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Form 1040 v payment voucher A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Form 1040 v payment voucher For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Form 1040 v payment voucher The returns are due the last day of the month following the month in which the transaction occurs. Form 1040 v payment voucher Generally, these returns can be filed on paper or electronically. Form 1040 v payment voucher For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Form 1040 v payment voucher Publication 3536 is only available on the IRS website. Form 1040 v payment voucher Form 720-TO. Form 1040 v payment voucher   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Form 1040 v payment voucher Each terminal operator must file a separate form for each approved terminal. Form 1040 v payment voucher Form 720-CS. Form 1040 v payment voucher   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. Form 1040 v payment voucher Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Form 1040 v payment voucher See Form 637 for other persons who must register and for more information about registration. Form 1040 v payment voucher Persons that are required to be registered. Form 1040 v payment voucher   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. Form 1040 v payment voucher Persons that may register. Form 1040 v payment voucher   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. Form 1040 v payment voucher Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Form 1040 v payment voucher However, they must be registered to file claims for certain sales and uses of fuel. Form 1040 v payment voucher See Form 637 for more information. Form 1040 v payment voucher Taxable fuel registrant. Form 1040 v payment voucher   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. Form 1040 v payment voucher The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Form 1040 v payment voucher Additional information. Form 1040 v payment voucher   See the Form 637 instructions for the information you must submit when you apply for registration. Form 1040 v payment voucher Failure to register. Form 1040 v payment voucher   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. Form 1040 v payment voucher Gasoline and Aviation Gasoline Gasoline. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher Gasoline also includes gasoline blendstocks, discussed later. Form 1040 v payment voucher Aviation gasoline. Form 1040 v payment voucher   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. Form 1040 v payment voucher Taxable Events The tax on gasoline is $. Form 1040 v payment voucher 184 per gallon. Form 1040 v payment voucher The tax on aviation gasoline is $. Form 1040 v payment voucher 194 per gallon. Form 1040 v payment voucher When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Form 1040 v payment voucher 141 per gallon. Form 1040 v payment voucher See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Form 1040 v payment voucher Tax is imposed on the removal, entry, or sale of gasoline. Form 1040 v payment voucher Each of these events is discussed later. Form 1040 v payment voucher Also, see the special rules that apply to gasoline blendstocks, later. Form 1040 v payment voucher If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Form 1040 v payment voucher See Refunds of Second Tax in chapter 2. Form 1040 v payment voucher Removal from terminal. Form 1040 v payment voucher   All removals of gasoline at a terminal rack are taxable. Form 1040 v payment voucher The position holder for that gasoline is liable for the tax. Form 1040 v payment voucher Two-party exchanges. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Form 1040 v payment voucher 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. Form 1040 v payment voucher The transaction is subject to a written contract. Form 1040 v payment voucher Terminal operator's liability. Form 1040 v payment voucher   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. Form 1040 v payment voucher   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Form 1040 v payment voucher The terminal operator is a registrant. Form 1040 v payment voucher The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Form 1040 v payment voucher The terminal operator has no reason to believe any information on the certificate is false. Form 1040 v payment voucher Removal from refinery. Form 1040 v payment voucher   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Form 1040 v payment voucher 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. Form 1040 v payment voucher It is made at the refinery rack. Form 1040 v payment voucher The refiner is liable for the tax. Form 1040 v payment voucher Exception. Form 1040 v payment voucher   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Form 1040 v payment voucher The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Form 1040 v payment voucher The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Form 1040 v payment voucher The removal from the refinery is by railcar. Form 1040 v payment voucher The same person operates the refinery and the facility at which the gasoline is received. Form 1040 v payment voucher Entry into the United States. Form 1040 v payment voucher   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Form 1040 v payment voucher It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Form 1040 v payment voucher It is not made by bulk transfer. Form 1040 v payment voucher The enterer is liable for the tax. Form 1040 v payment voucher Importer of record's liability. Form 1040 v payment voucher   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. Form 1040 v payment voucher   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Form 1040 v payment voucher The importer of record has an unexpired notification certificate (discussed later) from the enterer. Form 1040 v payment voucher The importer of record has no reason to believe any information in the certificate is false. Form 1040 v payment voucher Customs bond. Form 1040 v payment voucher   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. Form 1040 v payment voucher Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Form 1040 v payment voucher   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. Form 1040 v payment voucher The position holder is liable for the tax. Form 1040 v payment voucher The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Form 1040 v payment voucher However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Form 1040 v payment voucher Bulk transfers not received at approved terminal or refinery. Form 1040 v payment voucher   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. Form 1040 v payment voucher No tax was previously imposed (as discussed earlier) on any of the following events. Form 1040 v payment voucher The removal from the refinery. Form 1040 v payment voucher The entry into the United States. Form 1040 v payment voucher The removal from a terminal by an unregistered position holder. Form 1040 v payment voucher Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Form 1040 v payment voucher   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Form 1040 v payment voucher However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Form 1040 v payment voucher The owner is a registrant. Form 1040 v payment voucher The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Form 1040 v payment voucher The owner has no reason to believe any information on the certificate is false. Form 1040 v payment voucher The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Form 1040 v payment voucher The operator is jointly and severally liable if the owner does not meet these conditions. Form 1040 v payment voucher Sales to unregistered person. Form 1040 v payment voucher   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. Form 1040 v payment voucher   The seller is liable for the tax. Form 1040 v payment voucher However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Form 1040 v payment voucher   The seller is a registrant. Form 1040 v payment voucher The seller has an unexpired notification certificate (discussed later) from the buyer. Form 1040 v payment voucher The seller has no reason to believe any information on the certificate is false. Form 1040 v payment voucher The buyer of the gasoline is liable for the tax if the seller meets these conditions. Form 1040 v payment voucher The buyer is jointly and severally liable if the seller does not meet these conditions. Form 1040 v payment voucher Exception. Form 1040 v payment voucher   The tax does not apply to a sale if all of the following apply. Form 1040 v payment voucher The buyer's principal place of business is not in the United States. Form 1040 v payment voucher The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Form 1040 v payment voucher The seller is a registrant and the exporter of record. Form 1040 v payment voucher The fuel was exported. Form 1040 v payment voucher Removal or sale of blended gasoline. Form 1040 v payment voucher   The removal or sale of blended gasoline by the blender is taxable. Form 1040 v payment voucher See Blended taxable fuel under Definitions, earlier. Form 1040 v payment voucher   The blender is liable for the tax. Form 1040 v payment voucher The tax is figured on the number of gallons not previously subject to the tax on gasoline. Form 1040 v payment voucher   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. Form 1040 v payment voucher See Form 720 to report this tax. Form 1040 v payment voucher You also must be registered with the IRS as a blender. Form 1040 v payment voucher See Form 637. Form 1040 v payment voucher   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. Form 1040 v payment voucher Notification certificate. Form 1040 v payment voucher   The notification certificate is used to notify a person of the registration status of the registrant. Form 1040 v payment voucher A copy of the registrant's letter of registration cannot be used as a notification certificate. Form 1040 v payment voucher A model notification certificate is shown in the Appendix as Model Certificate C. Form 1040 v payment voucher A notification certificate must contain all information necessary to complete the model. Form 1040 v payment voucher   The certificate may be included as part of any business records normally used for a sale. Form 1040 v payment voucher 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. Form 1040 v payment voucher The registrant must provide a new certificate if any information on a certificate has changed. Form 1040 v payment voucher Additional persons liable. Form 1040 v payment voucher   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. Form 1040 v payment voucher Gasoline Blendstocks Gasoline blendstocks may be subject to $. Form 1040 v payment voucher 001 per gallon LUST tax as discussed below. Form 1040 v payment voucher Gasoline includes gasoline blendstocks. Form 1040 v payment voucher The previous discussions apply to these blendstocks. Form 1040 v payment voucher However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Form 1040 v payment voucher 001 per gallon or are not subject to the excise tax. Form 1040 v payment voucher Blendstocks. Form 1040 v payment voucher   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. Form 1040 v payment voucher   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Form 1040 v payment voucher Not used to produce finished gasoline. Form 1040 v payment voucher   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Form 1040 v payment voucher Removals and entries not connected to sale. Form 1040 v payment voucher   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Form 1040 v payment voucher Removals and entries connected to sale. Form 1040 v payment voucher   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. Form 1040 v payment voucher The person has an unexpired certificate (discussed later) from the buyer. Form 1040 v payment voucher The person has no reason to believe any information in the certificate is false. Form 1040 v payment voucher Sales after removal or entry. Form 1040 v payment voucher   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Form 1040 v payment voucher The seller is liable for the tax. Form 1040 v payment voucher However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Form 1040 v payment voucher The seller has an unexpired certificate (discussed next) from the buyer. Form 1040 v payment voucher The seller has no reason to believe any information in the certificate is false. Form 1040 v payment voucher Certificate of buyer. Form 1040 v payment voucher   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Form 1040 v payment voucher The certificate may be included as part of any business records normally used for a sale. Form 1040 v payment voucher A model certificate is shown in the Appendix as Model Certificate D. Form 1040 v payment voucher The certificate must contain all information necessary to complete the model. Form 1040 v payment voucher   A certificate expires on the earliest of the following dates. Form 1040 v payment voucher The date 1 year after the effective date (not earlier than the date signed) of the certificate. Form 1040 v payment voucher The date a new certificate is provided to the seller. Form 1040 v payment voucher The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Form 1040 v payment voucher The buyer must provide a new certificate if any information on a certificate has changed. Form 1040 v payment voucher   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. Form 1040 v payment voucher Received at approved terminal or refinery. Form 1040 v payment voucher   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. Form 1040 v payment voucher The person is a registrant. Form 1040 v payment voucher The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Form 1040 v payment voucher The person has no reason to believe any information on the certificate is false. Form 1040 v payment voucher Bulk transfers to registered industrial user. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher Credits or Refunds. Form 1040 v payment voucher   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Form 1040 v payment voucher For more information, see chapter 2. Form 1040 v payment voucher Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Form 1040 v payment voucher 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. Form 1040 v payment voucher Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Form 1040 v payment voucher 5 and No. Form 1040 v payment voucher 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Form 1040 v payment voucher An excluded liquid is either of the following. Form 1040 v payment voucher A liquid that contains less than 4% normal paraffins. Form 1040 v payment voucher A liquid with all the following properties. Form 1040 v payment voucher Distillation range of 125 degrees Fahrenheit or less. Form 1040 v payment voucher Sulfur content of 10 ppm or less. Form 1040 v payment voucher Minimum color of +27 Saybolt. Form 1040 v payment voucher Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Form 1040 v payment voucher Kerosene. Form 1040 v payment voucher   This means any of the following liquids. Form 1040 v payment voucher One of the two grades of kerosene (No. Form 1040 v payment voucher 1-K and No. Form 1040 v payment voucher 2-K) covered by ASTM specification D3699. Form 1040 v payment voucher 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). Form 1040 v payment voucher See Kerosene for Use in Aviation, later. Form 1040 v payment voucher   However, kerosene does not include excluded liquid, discussed earlier. Form 1040 v payment voucher   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. Form 1040 v payment voucher Diesel-powered highway vehicle. Form 1040 v payment voucher   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. Form 1040 v payment voucher Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Form 1040 v payment voucher For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Form 1040 v payment voucher 2) in chapter 2. Form 1040 v payment voucher Diesel-powered train. Form 1040 v payment voucher   This is any diesel-powered equipment or machinery that rides on rails. Form 1040 v payment voucher The term includes a locomotive, work train, switching engine, and track maintenance machine. Form 1040 v payment voucher Taxable Events The tax on diesel fuel and kerosene is $. Form 1040 v payment voucher 244 per gallon. Form 1040 v payment voucher It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Form 1040 v payment voucher Each of these events is discussed later. Form 1040 v payment voucher Only the $. Form 1040 v payment voucher 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Form 1040 v payment voucher 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. Form 1040 v payment voucher See Refunds of Second Tax in chapter 2. Form 1040 v payment voucher Use in certain intercity and local buses. Form 1040 v payment voucher   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Form 1040 v payment voucher A claim for $. Form 1040 v payment voucher 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. Form 1040 v payment voucher An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Form 1040 v payment voucher The bus must be engaged in one of the following activities. Form 1040 v payment voucher Scheduled transportation along regular routes regardless of the size of the bus. Form 1040 v payment voucher Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Form 1040 v payment voucher 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. Form 1040 v payment voucher Removal from terminal. Form 1040 v payment voucher   All removals of diesel fuel and kerosene at a terminal rack are taxable. Form 1040 v payment voucher The position holder for that fuel is liable for the tax. Form 1040 v payment voucher Two-party exchanges. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Form 1040 v payment voucher 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. Form 1040 v payment voucher The transaction is subject to a written contract. Form 1040 v payment voucher Terminal operator's liability. Form 1040 v payment voucher   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). Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher The terminal operator is a registrant. Form 1040 v payment voucher The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Form 1040 v payment voucher The terminal operator has no reason to believe any information on the certificate is false. Form 1040 v payment voucher Removal from refinery. Form 1040 v payment voucher   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Form 1040 v payment voucher 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. Form 1040 v payment voucher It is made at the refinery rack. Form 1040 v payment voucher The refiner is liable for the tax. Form 1040 v payment voucher Exception. Form 1040 v payment voucher   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Form 1040 v payment voucher The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Form 1040 v payment voucher The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Form 1040 v payment voucher 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. Form 1040 v payment voucher Entry into the United States. Form 1040 v payment voucher   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Form 1040 v payment voucher It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Form 1040 v payment voucher It is not made by bulk transfer. Form 1040 v payment voucher The enterer is liable for the tax. Form 1040 v payment voucher Importer of record's liability. Form 1040 v payment voucher   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. Form 1040 v payment voucher   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Form 1040 v payment voucher The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Form 1040 v payment voucher The importer of record has no reason to believe any information in the certificate is false. Form 1040 v payment voucher Customs bond. Form 1040 v payment voucher   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. Form 1040 v payment voucher Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Form 1040 v payment voucher   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. Form 1040 v payment voucher The position holder is liable for the tax. Form 1040 v payment voucher The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Form 1040 v payment voucher However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Form 1040 v payment voucher Bulk transfers not received at approved terminal or refinery. Form 1040 v payment voucher   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. Form 1040 v payment voucher No tax was previously imposed (as discussed earlier) on any of the following events. Form 1040 v payment voucher The removal from the refinery. Form 1040 v payment voucher The entry into the United States. Form 1040 v payment voucher The removal from a terminal by an unregistered position holder. Form 1040 v payment voucher 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). Form 1040 v payment voucher   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Form 1040 v payment voucher However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Form 1040 v payment voucher The owner is a registrant. Form 1040 v payment voucher 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. Form 1040 v payment voucher The owner has no reason to believe any information on the certificate is false. Form 1040 v payment voucher The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Form 1040 v payment voucher The operator is jointly and severally liable if the owner does not meet these conditions. Form 1040 v payment voucher Sales to unregistered person. Form 1040 v payment voucher   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. Form 1040 v payment voucher   The seller is liable for the tax. Form 1040 v payment voucher However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Form 1040 v payment voucher The seller is a registrant. Form 1040 v payment voucher The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Form 1040 v payment voucher The seller has no reason to believe any information on the certificate is false. Form 1040 v payment voucher The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Form 1040 v payment voucher The buyer is jointly and severally liable if the seller does not meet these conditions. Form 1040 v payment voucher Exception. Form 1040 v payment voucher   The tax does not apply to a sale if all of the following apply. Form 1040 v payment voucher The buyer's principal place of business is not in the United States. Form 1040 v payment voucher The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Form 1040 v payment voucher The seller is a registrant and the exporter of record. Form 1040 v payment voucher The fuel was exported. Form 1040 v payment voucher Removal or sale of blended diesel fuel or kerosene. Form 1040 v payment voucher   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Form 1040 v payment voucher Blended taxable fuel produced using biodiesel is subject to the tax. Form 1040 v payment voucher See Blended taxable fuel under Definitions, earlier. Form 1040 v payment voucher   The blender is liable for the tax. Form 1040 v payment voucher The tax is figured on the number of gallons not previously subject to the tax. Form 1040 v payment voucher   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. Form 1040 v payment voucher Generally, the biodiesel mixture must be diesel fuel (defined earlier). Form 1040 v payment voucher See Form 720 to report this tax. Form 1040 v payment voucher You also must be registered by the IRS as a blender. Form 1040 v payment voucher See Form 637 for more information. Form 1040 v payment voucher   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. Form 1040 v payment voucher Additional persons liable. Form 1040 v payment voucher   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. Form 1040 v payment voucher Credits or Refunds. Form 1040 v payment voucher   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Form 1040 v payment voucher For more information, see chapter 2. Form 1040 v payment voucher Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Form 1040 v payment voucher 001 per gallon LUST tax as discussed below, unless the fuel is for export. Form 1040 v payment voucher 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. Form 1040 v payment voucher The person otherwise liable for tax (for example, the position holder) is a registrant. Form 1040 v payment voucher In the case of a removal from a terminal, the terminal is an approved terminal. Form 1040 v payment voucher The diesel fuel or kerosene satisfies the dyeing requirements (described next). Form 1040 v payment voucher Dyeing requirements. Form 1040 v payment voucher   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Form 1040 v payment voucher It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Form 1040 v payment voucher 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. Form 1040 v payment voucher Is indelibly dyed by mechanical injection. Form 1040 v payment voucher See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Form 1040 v payment voucher Notice required. Form 1040 v payment voucher   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. Form 1040 v payment voucher   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. Form 1040 v payment voucher   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). Form 1040 v payment voucher That seller is subject to the penalty described next. Form 1040 v payment voucher Penalty. Form 1040 v payment voucher   A penalty is imposed on a person if any of the following situations apply. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Form 1040 v payment voucher 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. Form 1040 v payment voucher   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Form 1040 v payment voucher After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Form 1040 v payment voucher   This penalty is in addition to any tax imposed on the fuel. Form 1040 v payment voucher   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. Form 1040 v payment voucher   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. Form 1040 v payment voucher   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Form 1040 v payment voucher However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Form 1040 v payment voucher 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. Form 1040 v payment voucher Exception to penalty. Form 1040 v payment voucher   The penalty under item (3) will not apply in any of the following situations. Form 1040 v payment voucher Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Form 1040 v payment voucher 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. Form 1040 v payment voucher The alteration or attempted alteration occurs in an exempt area of Alaska. Form 1040 v payment voucher See Removal for sale or use in Alaska, later. Form 1040 v payment voucher 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. Form 1040 v payment voucher Alaska and Feedstocks Tax of $. Form 1040 v payment voucher 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). Form 1040 v payment voucher Undyed kerosene used for feedstock purposes. Form 1040 v payment voucher Removal for sale or use in Alaska. Form 1040 v payment voucher   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. Form 1040 v payment voucher The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Form 1040 v payment voucher 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. Form 1040 v payment voucher In the case of a removal from a terminal, the terminal is an approved terminal. Form 1040 v payment voucher 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. Form 1040 v payment voucher   If all three of the requirements above are not met, then tax is imposed at $. Form 1040 v payment voucher 244 per gallon. Form 1040 v payment voucher   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. Form 1040 v payment voucher Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Form 1040 v payment voucher Later sales. Form 1040 v payment voucher   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Form 1040 v payment voucher The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Form 1040 v payment voucher However, the sale is not taxable (other than the LUST tax at $. Form 1040 v payment voucher 001 per gallon) if all the following requirements are met. Form 1040 v payment voucher The fuel is sold in Alaska for certain nontaxable uses. Form 1040 v payment voucher The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Form 1040 v payment voucher The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Form 1040 v payment voucher Feedstock purposes. Form 1040 v payment voucher   The $. Form 1040 v payment voucher 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Form 1040 v payment voucher The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Form 1040 v payment voucher In the case of a removal from a terminal, the terminal is an approved terminal. Form 1040 v payment voucher 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. Form 1040 v payment voucher   If all of the requirements above are not met, then tax is imposed at $. Form 1040 v payment voucher 244 per gallon. Form 1040 v payment voucher   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Form 1040 v payment voucher For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Form 1040 v payment voucher A feedstock user is a person that uses kerosene for a feedstock purpose. Form 1040 v payment voucher A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Form 1040 v payment voucher See Registration Requirements, earlier. Form 1040 v payment voucher Later sales. Form 1040 v payment voucher   The excise tax ($. Form 1040 v payment voucher 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. Form 1040 v payment voucher The tax is imposed at the time of the later sale and that seller is liable for the tax. Form 1040 v payment voucher Certificate. Form 1040 v payment voucher   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. Form 1040 v payment voucher The certificate may be included as part of any business records normally used for a sale. Form 1040 v payment voucher A model certificate is shown in the Appendix as Model Certificate G. Form 1040 v payment voucher Your certificate must contain all information necessary to complete the model. Form 1040 v payment voucher   A certificate expires on the earliest of the following dates. Form 1040 v payment voucher The date 1 year after the effective date (not earlier than the date signed) of the certificate. Form 1040 v payment voucher The date the seller is provided a new certificate or notice that the current certificate is invalid. Form 1040 v payment voucher The date the seller is notified the buyer's registration has been revoked or suspended. Form 1040 v payment voucher   The buyer must provide a new certificate if any information on a certificate has changed. Form 1040 v payment voucher 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. Form 1040 v payment voucher Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Form 1040 v payment voucher Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Form 1040 v payment voucher Any liquid other than gasoline, diesel fuel, or kerosene. Form 1040 v payment voucher Generally, this back-up tax is imposed at a rate of $. Form 1040 v payment voucher 244 per gallon. Form 1040 v payment voucher Liability for tax. Form 1040 v payment voucher   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Form 1040 v payment voucher 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. Form 1040 v payment voucher Exemptions from the back-up tax. Form 1040 v payment voucher   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. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher A reduced tax rate of $. Form 1040 v payment voucher 198 per gallon is imposed on a diesel-water fuel emulsion. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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 $. Form 1040 v payment voucher 244 per gallon. Form 1040 v payment voucher Credits or refunds. Form 1040 v payment voucher   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Form 1040 v payment voucher Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Form 1040 v payment voucher 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Form 1040 v payment voucher For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Form 1040 v payment voucher 219. Form 1040 v payment voucher The rate of $. Form 1040 v payment voucher 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. Form 1040 v payment voucher The airport terminal does not need to be a secured airport terminal for this rate to apply. Form 1040 v payment voucher 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. Form 1040 v payment voucher For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Form 1040 v payment voucher 044 per gallon. Form 1040 v payment voucher For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Form 1040 v payment voucher 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. Form 1040 v payment voucher See Terminal located within a secured area of an airport, later. Form 1040 v payment voucher In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Form 1040 v payment voucher 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 $. Form 1040 v payment voucher 001. Form 1040 v payment voucher There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Form 1040 v payment voucher 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. Form 1040 v payment voucher See Terminal located within a secured area of an airport, later. Form 1040 v payment voucher In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Form 1040 v payment voucher The position holder is liable for the $. Form 1040 v payment voucher 001 per gallon tax. Form 1040 v payment voucher For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Form 1040 v payment voucher 141 per gallon applies. Form 1040 v payment voucher Certain refueler trucks, tankers, and tank wagons treated as terminals. Form 1040 v payment voucher   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. Form 1040 v payment voucher Such terminal is located within an area of an airport. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher Information reporting will be required by terminal operators regarding this provision. Form 1040 v payment voucher 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. Form 1040 v payment voucher Terminal located within a secured area of an airport. Form 1040 v payment voucher   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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 $. Form 1040 v payment voucher 044 per gallon. Form 1040 v payment voucher 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). Form 1040 v payment voucher For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Form 1040 v payment voucher For the aircraft operator to be liable for the tax $. Form 1040 v payment voucher 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. Form 1040 v payment voucher Commercial aviation. Form 1040 v payment voucher   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Form 1040 v payment voucher However, commercial aviation does not include any of the following uses. Form 1040 v payment voucher Any use exclusively for the purpose of skydiving. Form 1040 v payment voucher Certain air transportation by seaplane. Form 1040 v payment voucher See Seaplanes under Transportation of Persons by Air in chapter 4. Form 1040 v payment voucher Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Form 1040 v payment voucher For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Form 1040 v payment voucher 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. Form 1040 v payment voucher For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Form 1040 v payment voucher Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Form 1040 v payment voucher See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Form 1040 v payment voucher 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 $. Form 1040 v payment voucher 141 per gallon. Form 1040 v payment voucher The fractional ownership program manager is liable for the tax. Form 1040 v payment voucher The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Form 1040 v payment voucher If the surtax is imposed, the following air transportation taxes do not apply. Form 1040 v payment voucher Transportation of persons by air. Form 1040 v payment voucher Transportation of property by air. Form 1040 v payment voucher Use of international air travel facilities. Form 1040 v payment voucher These taxes are described under Air Transportation Taxes, later. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher Fractional program aircraft. Form 1040 v payment voucher   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. Form 1040 v payment voucher S. Form 1040 v payment voucher   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. Form 1040 v payment voucher In such situations, the flight is not commercial aviation. Form 1040 v payment voucher Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Form 1040 v payment voucher Fractional owner. Form 1040 v payment voucher   Any person owning any interest (including the entire interest) in a fractional program aircraft. Form 1040 v payment voucher Dry lease aircraft exchange. Form 1040 v payment voucher   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. Form 1040 v payment voucher Special rule relating to deadhead service. Form 1040 v payment voucher   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. Form 1040 v payment voucher More information. Form 1040 v payment voucher   See section 4043 for more information on the surtax. Form 1040 v payment voucher 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. Form 1040 v payment voucher Certificate. Form 1040 v payment voucher   The certificate may be included as part of any business records normally used for a sale. Form 1040 v payment voucher See Model Certificate K in the Appendix. Form 1040 v payment voucher   A certificate expires on the earliest of the following dates. Form 1040 v payment voucher The date 1 year after the effective date (not earlier than the date signed) of the certificate. Form 1040 v payment voucher The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Form 1040 v payment voucher The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Form 1040 v payment voucher   The buyer must provide a new certificate if any information on a certificate has changed. Form 1040 v payment voucher   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. Form 1040 v payment voucher Exempt use. Form 1040 v payment voucher   The rate on kerosene for use in aviation is $. Form 1040 v payment voucher 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Form 1040 v payment voucher An exempt use includes kerosene for the exclusive use of a state or local government. Form 1040 v payment voucher There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Form 1040 v payment voucher Flash title transaction. Form 1040 v payment voucher   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. Form 1040 v payment voucher 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. Form 1040 v payment voucher 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. Form 1040 v payment voucher Reseller statement. Form 1040 v payment voucher   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. Form 1040 v payment voucher Credits or Refunds. Form 1040 v payment voucher   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). Form 1040 v payment voucher A claim may be made by a registered ultimate vendor for certain sales. Form 1040 v payment voucher For more information, see chapter 2. Form 1040 v payment voucher Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Form 1040 v payment voucher Other Fuels include alternative fuels. Form 1040 v payment voucher 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. Form 1040 v payment voucher Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Form 1040 v payment voucher Qualified methanol and ethanol fuels. Form 1040 v payment voucher   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Form 1040 v payment voucher The tax rates are listed in the Instructions for Form 720. Form 1040 v payment voucher Partially exempt methanol and ethanol fuels. Form 1040 v payment voucher   A reduced tax rate applies to these fuels. Form 1040 v payment voucher Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Form 1040 v payment voucher The tax rates are listed in the Instructions for Form 720. Form 1040 v payment voucher Motor vehicles. Form 1040 v payment voucher   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. Form 1040 v payment voucher They are propelled by a motor. Form 1040 v payment voucher 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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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Arkansas Office of the Attorney General

Website: Arkansas Office of the Attorney General http://www.gotyourbackarkansas.org

Address: Arkansas Office of the Attorney General
Consumer Protection Division
323 Center St., Suite 200
Little Rock, AR 72201

Phone Number: 501-682-2341

Toll-free: 1-800-482-8982 (Consumer Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

State Bank Department

Website: State Bank Department

Address: State Bank Department
400 Hardin Rd., Suite 100
Little Rock, AR 72211

Phone Number: 501-324-9019

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Services Division
1200 W. Third St.
Little Rock, AR 72201-1904

Phone Number: 501-371-2640

Toll-free: 1-800-852-5494

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Department

Website: Securities Department

Address: Securities Department
Heritage West Building, Suite 300
201 E. Markham St.
Little Rock, AR 72201-1692

Phone Number: 501-324-9260

Toll-free: 1-800-981-4429

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Services Division
PO Box 400
Little Rock, AR 72203-0400

Phone Number: 501-682-1718

Toll-free: 1-800-482-1164 (AR)

TTY: 1-800-682-2698

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The Form 1040 V Payment Voucher

Form 1040 v payment voucher Index A Active participation, Active participation. Form 1040 v payment voucher Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. Form 1040 v payment voucher Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. Form 1040 v payment voucher Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. Form 1040 v payment voucher Increasing amounts, Effect of increasing amounts at risk in subsequent years. Form 1040 v payment voucher Nonrecourse financing, Nonrecourse financing. Form 1040 v payment voucher At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. Form 1040 v payment voucher Loss defined, Loss defined. Form 1040 v payment voucher Partners, Loss limits for partners and S corporation shareholders. Form 1040 v payment voucher S corporation shareholders, Loss limits for partners and S corporation shareholders. Form 1040 v payment voucher Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. Form 1040 v payment voucher Excluded business, Qualifying business. Form 1040 v payment voucher Qualified corporation, Qualified corporation. Form 1040 v payment voucher Qualifying business, Qualifying business. Form 1040 v payment voucher Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. Form 1040 v payment voucher C Closely held corporation, Closely held C corporation. Form 1040 v payment voucher Commercial revitalization deduction, Commercial revitalization deduction (CRD). Form 1040 v payment voucher Corporations Closely held, Corporations. Form 1040 v payment voucher , Corporations. Form 1040 v payment voucher Controlled group of, Controlled group of corporations. Form 1040 v payment voucher Personal service, Corporations. Form 1040 v payment voucher , Corporations. Form 1040 v payment voucher Qualified, Qualified corporation. Form 1040 v payment voucher CRD, Commercial revitalization deduction (CRD). Form 1040 v payment voucher D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. Form 1040 v payment voucher Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. Form 1040 v payment voucher Gift, Dispositions by gift. Form 1040 v payment voucher Installment sale, Installment sale of an entire interest. Form 1040 v payment voucher Partial, Partial dispositions. Form 1040 v payment voucher E Excluded business, definition of, Qualifying business. Form 1040 v payment voucher F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. Form 1040 v payment voucher Form 6198, Form 6198. Form 1040 v payment voucher 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. Form 1040 v payment voucher Free tax services, Free help with your tax return. Form 1040 v payment voucher G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. Form 1040 v payment voucher Limited partners, Limited partners. Form 1040 v payment voucher M Material participation, Material Participation, Corporations. Form 1040 v payment voucher Modified adjusted gross income, Phaseout rule. Form 1040 v payment voucher N Nonrecourse loan, Nonrecourse financing. Form 1040 v payment voucher P Participation, Participation. Form 1040 v payment voucher Active, Active participation. Form 1040 v payment voucher Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. Form 1040 v payment voucher Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). Form 1040 v payment voucher Q Qualified person, nonrecourse financing, Qualified person. Form 1040 v payment voucher Qualifying business, at-risk rules, Qualifying business. Form 1040 v payment voucher R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. Form 1040 v payment voucher Rental activity $25,000 offset, Special $25,000 allowance. Form 1040 v payment voucher Active participation, Active participation. Form 1040 v payment voucher Exceptions, Exceptions. Form 1040 v payment voucher Phaseout rule, Phaseout rule. Form 1040 v payment voucher Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. Form 1040 v payment voucher S Section 1245 property, Section 1245 property. Form 1040 v payment voucher Self-charged interest, Self-charged interest. Form 1040 v payment voucher Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. Form 1040 v payment voucher Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. Form 1040 v payment voucher T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. Form 1040 v payment voucher W Worksheet 1, Worksheet 1. Form 1040 v payment voucher Worksheet 3, Worksheet 3. Form 1040 v payment voucher Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. Form 1040 v payment voucher , Worksheet A. Form 1040 v payment voucher Significant Participation Passive Activities Worksheet B, Worksheet B. Form 1040 v payment voucher , Worksheet B. Form 1040 v payment voucher Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications