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How Do I File 2011 Taxes

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How Do I File 2011 Taxes

How do i file 2011 taxes 28. How do i file 2011 taxes   Miscellaneous Deductions Table of Contents What's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses What's New Standard mileage rate. How do i file 2011 taxes  The 2013 rate for business use of a vehicle is 56½ cents per mile. How do i file 2011 taxes Introduction This chapter explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040). How do i file 2011 taxes You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. How do i file 2011 taxes This chapter covers the following topics. How do i file 2011 taxes Deductions subject to the 2% limit. How do i file 2011 taxes Deductions not subject to the 2% limit. How do i file 2011 taxes Expenses you cannot deduct. How do i file 2011 taxes You must keep records to verify your deductions. How do i file 2011 taxes You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. How do i file 2011 taxes For more information on recordkeeping, get Publication 552, Record- keeping for Individuals. How do i file 2011 taxes Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Deductions Subject to the 2% Limit You can deduct certain expenses as miscellaneous itemized deductions on Schedule A (Form 1040). How do i file 2011 taxes You can claim the amount of expenses that is more than 2% of your adjusted gross income. How do i file 2011 taxes You figure your deduction on Schedule A by subtracting 2% of your adjusted gross income from the total amount of these expenses. How do i file 2011 taxes Your adjusted gross income is the amount on Form 1040, line 38. How do i file 2011 taxes Generally, you apply the 2% limit after you apply any other deduction limit. How do i file 2011 taxes For example, you apply the 50% (or 80%) limit on business-related meals and entertainment (discussed in chapter 26) before you apply the 2% limit. How do i file 2011 taxes Deductions subject to the 2% limit are discussed in the three categories in which you report them on Schedule A (Form 1040). How do i file 2011 taxes Unreimbursed employee expenses (line 21). How do i file 2011 taxes Tax preparation fees (line 22). How do i file 2011 taxes Other expenses (line 23). How do i file 2011 taxes Unreimbursed Employee Expenses (Line 21) Generally, you can deduct on Schedule A (Form 1040), line 21, unreimbursed employee expenses that are: Paid or incurred during your tax year, For carrying on your trade or business of being an employee, and Ordinary and necessary. How do i file 2011 taxes An expense is ordinary if it is common and accepted in your trade, business, or profession. How do i file 2011 taxes An expense is necessary if it is appropriate and helpful to your business. How do i file 2011 taxes An expense does not have to be required to be considered necessary. How do i file 2011 taxes Examples of unreimbursed employee expenses are listed next. How do i file 2011 taxes The list is followed by discussions of additional unreimbursed employee expenses. How do i file 2011 taxes Business bad debt of an employee. How do i file 2011 taxes Education that is work related. How do i file 2011 taxes (See chapter 27. How do i file 2011 taxes ) Legal fees related to your job. How do i file 2011 taxes Licenses and regulatory fees. How do i file 2011 taxes Malpractice insurance premiums. How do i file 2011 taxes Medical examinations required by an employer. How do i file 2011 taxes Occupational taxes. How do i file 2011 taxes Passport for a business trip. How do i file 2011 taxes Subscriptions to professional journals and trade magazines related to your work. How do i file 2011 taxes Travel, transportation, entertainment, and gifts related to your work. How do i file 2011 taxes (See chapter 26. How do i file 2011 taxes ) Business Liability Insurance You can deduct insurance premiums you paid for protection against personal liability for wrongful acts on the job. How do i file 2011 taxes Damages for Breach of Employment Contract If you break an employment contract, you can deduct damages you pay your former employer that are attributable to the pay you received from that employer. How do i file 2011 taxes Depreciation on Computers You can claim a depreciation deduction for a computer that you use in your work as an employee if its use is: For the convenience of your employer, and Required as a condition of your employment. How do i file 2011 taxes For more information about the rules and exceptions to the rules affecting the allowable deductions for a home computer, see Publication 529. How do i file 2011 taxes Dues to Chambers of Commerce and Professional Societies You may be able to deduct dues paid to professional organizations (such as bar associations and medical associations) and to chambers of commerce and similar organizations, if membership helps you carry out the duties of your job. How do i file 2011 taxes Similar organizations include: Boards of trade, Business leagues, Civic or public service organizations, Real estate boards, and Trade associations. How do i file 2011 taxes Lobbying and political activities. How do i file 2011 taxes   You may not be able to deduct that part of your dues that is for certain lobbying and political activities. How do i file 2011 taxes See Dues used for lobbying under Nondeductible Expenses, later. How do i file 2011 taxes Educator Expenses If you were an eligible educator in 2013, you can deduct up to $250 of qualified expenses you paid in 2013 as an adjustment to gross income on Form 1040, line 23, rather than as a miscellaneous itemized deduction. How do i file 2011 taxes If you file Form 1040A, you can deduct these expenses on line 16. How do i file 2011 taxes If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. How do i file 2011 taxes However, neither spouse can deduct more than $250 of his or her qualified expenses. How do i file 2011 taxes Home Office If you use a part of your home regularly and exclusively for business purposes, you may be able to deduct a part of the operating expenses and depreciation of your home. How do i file 2011 taxes You can claim this deduction for the business use of a part of your home only if you use that part of your home regularly and exclusively: As your principal place of business for any trade or business, As a place to meet or deal with your patients, clients, or customers in the normal course of your trade or business, or In the case of a separate structure not attached to your home, in connection with your trade or business. How do i file 2011 taxes The regular and exclusive business use must be for the convenience of your employer and not just appropriate and helpful in your job. How do i file 2011 taxes See Publication 587 for more detailed information and a worksheet. How do i file 2011 taxes Job Search Expenses You can deduct certain expenses you have in looking for a new job in your present occupation, even if you do not get a new job. How do i file 2011 taxes You cannot deduct these expenses if: You are looking for a job in a new occupation, There was a substantial break between the ending of your last job and your looking for a new one, or You are looking for a job for the first time. How do i file 2011 taxes Employment and outplacement agency fees. How do i file 2011 taxes   You can deduct employment and outplacement agency fees you pay in looking for a new job in your present occupation. How do i file 2011 taxes Employer pays you back. How do i file 2011 taxes   If, in a later year, your employer pays you back for employment agency fees, you must include the amount you receive in your gross income up to the amount of your tax benefit in the earlier year. How do i file 2011 taxes (See Recoveries in chapter 12. How do i file 2011 taxes ) Employer pays the employment agency. How do i file 2011 taxes   If your employer pays the fees directly to the employment agency and you are not responsible for them, you do not include them in your gross income. How do i file 2011 taxes Résumé. How do i file 2011 taxes   You can deduct amounts you spend for preparing and mailing copies of a résumé to prospective employers if you are looking for a new job in your present occupation. How do i file 2011 taxes Travel and transportation expenses. How do i file 2011 taxes   If you travel to an area and, while there, you look for a new job in your present occupation, you may be able to deduct travel expenses to and from the area. How do i file 2011 taxes You can deduct the travel expenses if the trip is primarily to look for a new job. How do i file 2011 taxes The amount of time you spend on personal activity compared to the amount of time you spend in looking for work is important in determining whether the trip is primarily personal or is primarily to look for a new job. How do i file 2011 taxes   Even if you cannot deduct the travel expenses to and from an area, you can deduct the expenses of looking for a new job in your present occupation while in the area. How do i file 2011 taxes   You can choose to use the standard mileage rate to figure your car expenses. How do i file 2011 taxes The 2013 rate for business use of a vehicle is 56½ cents per mile. How do i file 2011 taxes See chapter 26 for more information. How do i file 2011 taxes Licenses and Regulatory Fees You can deduct the amount you pay each year to state or local governments for licenses and regulatory fees for your trade, business, or profession. How do i file 2011 taxes Occupational Taxes You can deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. How do i file 2011 taxes If you are an employee, you can claim occupational taxes only as a miscellaneous deduction subject to the 2% limit; you cannot claim them as a deduction for taxes elsewhere on your return. How do i file 2011 taxes Repayment of Income Aid Payment An “income aid payment” is one that is received under an employer's plan to aid employees who lose their jobs because of lack of work. How do i file 2011 taxes If you repay a lump-sum income aid payment that you received and included in income in an earlier year, you can deduct the repayment. How do i file 2011 taxes Research Expenses of a College Professor If you are a college professor, you can deduct research expenses, including travel expenses, for teaching, lecturing, or writing and publishing on subjects that relate directly to your teaching duties. How do i file 2011 taxes You must have undertaken the research as a means of carrying out the duties expected of a professor and without expectation of profit apart from salary. How do i file 2011 taxes However, you cannot deduct the cost of travel as a form of education. How do i file 2011 taxes Tools Used in Your Work Generally, you can deduct amounts you spend for tools used in your work if the tools wear out and are thrown away within 1 year from the date of purchase. How do i file 2011 taxes You can depreciate the cost of tools that have a useful life substantially beyond the tax year. How do i file 2011 taxes For more information about depreciation, see Publication 946. How do i file 2011 taxes Union Dues and Expenses You can deduct dues and initiation fees you pay for union membership. How do i file 2011 taxes You can also deduct assessments for benefit payments to unemployed union members. How do i file 2011 taxes However, you cannot deduct the part of the assessments or contributions that provides funds for the payment of sick, accident, or death benefits. How do i file 2011 taxes Also, you cannot deduct contributions to a pension fund, even if the union requires you to make the contributions. How do i file 2011 taxes You may not be able to deduct amounts you pay to the union that are related to certain lobbying and political activities. How do i file 2011 taxes See Lobbying Expenses under Nondeductible Expenses, later. How do i file 2011 taxes Work Clothes and Uniforms You can deduct the cost and upkeep of work clothes if the following two requirements are met. How do i file 2011 taxes You must wear them as a condition of your employment. How do i file 2011 taxes The clothes are not suitable for everyday wear. How do i file 2011 taxes It is not enough that you wear distinctive clothing. How do i file 2011 taxes The clothing must be specifically required by your employer. How do i file 2011 taxes Nor is it enough that you do not, in fact, wear your work clothes away from work. How do i file 2011 taxes The clothing must not be suitable for taking the place of your regular clothing. How do i file 2011 taxes Examples of workers who may be able to deduct the cost and upkeep of work clothes are: delivery workers, firefighters, health care workers, law enforcement officers, letter carriers, professional athletes, and transportation workers (air, rail, bus, etc. How do i file 2011 taxes ). How do i file 2011 taxes Musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear. How do i file 2011 taxes However, work clothing consisting of white cap, white shirt or white jacket, white bib overalls, and standard work shoes, which a painter is required by his union to wear on the job, is not distinctive in character or in the nature of a uniform. How do i file 2011 taxes Similarly, the costs of buying and maintaining blue work clothes worn by a welder at the request of a foreman are not deductible. How do i file 2011 taxes Protective clothing. How do i file 2011 taxes   You can deduct the cost of protective clothing required in your work, such as safety shoes or boots, safety glasses, hard hats, and work gloves. How do i file 2011 taxes   Examples of workers who may be required to wear safety items are: carpenters, cement workers, chemical workers, electricians, fishing boat crew members, machinists, oil field workers, pipe fitters, steamfitters, and truck drivers. How do i file 2011 taxes Military uniforms. How do i file 2011 taxes   You generally cannot deduct the cost of your uniforms if you are on full-time active duty in the armed forces. How do i file 2011 taxes However, if you are an armed forces reservist, you can deduct the unreimbursed cost of your uniform if military regulations restrict you from wearing it except while on duty as a reservist. How do i file 2011 taxes In figuring the deduction, you must reduce the cost by any nontaxable allowance you receive for these expenses. How do i file 2011 taxes   If local military rules do not allow you to wear fatigue uniforms when you are off duty, you can deduct the amount by which the cost of buying and keeping up these uniforms is more than the uniform allowance you receive. How do i file 2011 taxes   You can deduct the cost of your uniforms if you are a civilian faculty or staff member of a military school. How do i file 2011 taxes Tax Preparation Fees (Line 22) You can usually deduct tax preparation fees in the year you pay them. How do i file 2011 taxes Thus, on your 2013 return, you can deduct fees paid in 2013 for preparing your 2012 return. How do i file 2011 taxes These fees include the cost of tax preparation software programs and tax publications. How do i file 2011 taxes They also include any fee you paid for electronic filing of your return. How do i file 2011 taxes Other Expenses (Line 23) You can deduct certain other expenses as miscellaneous itemized deductions subject to the 2% limit. How do i file 2011 taxes On Schedule A (Form 1040), line 23, you can deduct expenses that you pay: To produce or collect income that must be included in your gross income, To manage, conserve, or maintain property held for producing such income, or To determine, contest, pay, or claim a refund of any tax. How do i file 2011 taxes You can deduct expenses you pay for the purposes in (1) and (2) above only if they are reasonably and closely related to these purposes. How do i file 2011 taxes Some of these other expenses are explained in the following discussions. How do i file 2011 taxes If the expenses you pay produce income that is only partially taxable, see Tax-Exempt Income Expenses , later, under Nondeductible Expenses. How do i file 2011 taxes Appraisal Fees You can deduct appraisal fees if you pay them to figure a casualty loss or the fair market value of donated property. How do i file 2011 taxes Casualty and Theft Losses You can deduct a casualty or theft loss as a miscellaneous itemized deduction subject to the 2% limit if you used the damaged or stolen property in performing services as an employee. How do i file 2011 taxes First report the loss in Section B of Form 4684, Casualties and Thefts. How do i file 2011 taxes You may also have to include the loss on Form 4797, Sales of Business Property, if you are otherwise required to file that form. How do i file 2011 taxes To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. How do i file 2011 taxes For other casualty and theft losses, see chapter 25. How do i file 2011 taxes Clerical Help and Office Rent You can deduct office expenses, such as rent and clerical help, that you have in connection with your investments and collecting the taxable income on them. How do i file 2011 taxes Credit or Debit Card Convenience Fees You can deduct the convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card. How do i file 2011 taxes The fees are deductible in the year paid. How do i file 2011 taxes Depreciation on Home Computer You can deduct depreciation on your home computer if you use it to produce income (for example, to manage your investments that produce taxable income). How do i file 2011 taxes You generally must depreciate the computer using the straight line method over the Alternative Depreciation System (ADS) recovery period. How do i file 2011 taxes But if you work as an employee and also use the computer in that work, see Publication 946. How do i file 2011 taxes Excess Deductions of an Estate If an estate's total deductions in its last tax year are more than its gross income for that year, the beneficiaries succeeding to the estate's property can deduct the excess. How do i file 2011 taxes Do not include deductions for the estate's personal exemption and charitable contributions when figuring the estate's total deductions. How do i file 2011 taxes The beneficiaries can claim the deduction only for the tax year in which, or with which, the estate terminates, whether the year of termination is a normal year or a short tax year. How do i file 2011 taxes For more information, see Termination of Estate in Publication 559, Survivors, Executors, and Administrators. How do i file 2011 taxes Fees to Collect Interest and Dividends You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect your taxable bond interest or dividends on shares of stock. How do i file 2011 taxes But you cannot deduct a fee you pay to a broker to buy investment property, such as stocks or bonds. How do i file 2011 taxes You must add the fee to the cost of the property. How do i file 2011 taxes You cannot deduct the fee you pay to a broker to sell securities. How do i file 2011 taxes You can use the fee only to figure gain or loss from the sale. How do i file 2011 taxes See the Instructions for Form 8949 for information on how to report the fee. How do i file 2011 taxes Hobby Expenses You can generally deduct hobby expenses, but only up to the amount of hobby income. How do i file 2011 taxes A hobby is not a business because it is not carried on to make a profit. How do i file 2011 taxes See Activity not for profit in chapter 12 under Other Income. How do i file 2011 taxes Indirect Deductions of Pass-Through Entities Pass-through entities include partnerships, S corporations, and mutual funds that are not publicly offered. How do i file 2011 taxes Deductions of pass-through entities are passed through to the partners or shareholders. How do i file 2011 taxes The partners or shareholders can deduct their share of passed-through deductions for investment expenses as miscellaneous itemized deductions subject to the 2% limit. How do i file 2011 taxes Example. How do i file 2011 taxes You are a member of an investment club that is formed solely to invest in securities. How do i file 2011 taxes The club is treated as a partnership. How do i file 2011 taxes The partnership's income is solely from taxable dividends, interest, and gains from sales of securities. How do i file 2011 taxes In this case, you can deduct your share of the partnership's operating expenses as miscellaneous itemized deductions subject to the 2% limit. How do i file 2011 taxes However, if the investment club partnership has investments that also produce nontaxable income, you cannot deduct your share of the partnership's expenses that produce the nontaxable income. How do i file 2011 taxes Publicly offered mutual funds. How do i file 2011 taxes   Publicly offered mutual funds do not pass deductions for investment expenses through to shareholders. How do i file 2011 taxes A mutual fund is “publicly offered” if it is: Continuously offered pursuant to a public offering, Regularly traded on an established securities market, or Held by or for at least 500 persons at all times during the tax year. How do i file 2011 taxes   A publicly offered mutual fund will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing the net amount of dividend income (gross dividends minus investment expenses). How do i file 2011 taxes This net figure is the amount you report on your return as income. How do i file 2011 taxes You cannot further deduct investment expenses related to publicly offered mutual funds because they are already included as part of the net income amount. How do i file 2011 taxes Information returns. How do i file 2011 taxes   You should receive information returns from pass-through entities. How do i file 2011 taxes Partnerships and S corporations. How do i file 2011 taxes   These entities issue Schedule K-1, which lists the items and amounts you must report and identifies the tax return schedules and lines to use. How do i file 2011 taxes Nonpublicly offered mutual funds. How do i file 2011 taxes   These funds will send you a Form 1099-DIV, Dividends and Distributions, or a substitute form, showing your share of gross income and investment expenses. How do i file 2011 taxes You can claim the expenses only as a miscellaneous itemized deduction subject to the 2% limit. How do i file 2011 taxes Investment Fees and Expenses You can deduct investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income. How do i file 2011 taxes Legal Expenses You can usually deduct legal expenses that you incur in attempting to produce or collect taxable income or that you pay in connection with the determination, collection, or refund of any tax. How do i file 2011 taxes You can also deduct legal expenses that are: Related to either doing or keeping your job, such as those you paid to defend yourself against criminal charges arising out of your trade or business, For tax advice related to a divorce, if the bill specifies how much is for tax advice and it is determined in a reasonable way, or To collect taxable alimony. How do i file 2011 taxes You can deduct expenses of resolving tax issues relating to profit or loss from business (Schedule C or C-EZ), rentals or royalties (Schedule E), or farm income and expenses (Schedule F), on the appropriate schedule. How do i file 2011 taxes You deduct expenses of resolving nonbusiness tax issues on Schedule A (Form 1040). How do i file 2011 taxes See Tax Preparation Fees , earlier. How do i file 2011 taxes Loss on Deposits For information on whether, and if so, how, you may deduct a loss on your deposit in a qualified financial institution, see Loss on Deposits in chapter 25. How do i file 2011 taxes Repayments of Income If you had to repay an amount that you included in income in an earlier year, you may be able to deduct the amount you repaid. How do i file 2011 taxes If the amount you had to repay was ordinary income of $3,000 or less, the deduction is subject to the 2% limit. How do i file 2011 taxes If it was more than $3,000, see Repayments Under Claim of Right under Deductions Not Subject to the 2% Limit, later. How do i file 2011 taxes Repayments of Social Security Benefits For information on how to deduct your repayments of certain social security benefits, see Repayments More Than Gross Benefits in chapter 11. How do i file 2011 taxes Safe Deposit Box Rent You can deduct safe deposit box rent if you use the box to store taxable income-producing stocks, bonds, or investment-related papers and documents. How do i file 2011 taxes You cannot deduct the rent if you use the box only for jewelry, other personal items, or tax-exempt securities. How do i file 2011 taxes Service Charges on Dividend Reinvestment Plans You can deduct service charges you pay as a subscriber in a dividend reinvestment plan. How do i file 2011 taxes These service charges include payments for: Holding shares acquired through a plan, Collecting and reinvesting cash dividends, and Keeping individual records and providing detailed statements of accounts. How do i file 2011 taxes Trustee's Administrative Fees for IRA Trustee's administrative fees that are billed separately and paid by you in connection with your individual retirement arrangement (IRA) are deductible (if they are ordinary and necessary) as a miscellaneous itemized deduction subject to the 2% limit. How do i file 2011 taxes For more information about IRAs, see chapter 17. How do i file 2011 taxes Deductions Not Subject to the 2% Limit You can deduct the items listed below as miscellaneous itemized deductions. How do i file 2011 taxes They are not subject to the 2% limit. How do i file 2011 taxes Report these items on Schedule A (Form 1040), line 28. How do i file 2011 taxes List of Deductions Each of the following items is discussed in detail after the list (except where indicated). How do i file 2011 taxes Amortizable premium on taxable bonds. How do i file 2011 taxes Casualty and theft losses from income- producing property. How do i file 2011 taxes Federal estate tax on income in respect of a decedent. How do i file 2011 taxes Gambling losses up to the amount of gambling winnings. How do i file 2011 taxes Impairment-related work expenses of persons with disabilities. How do i file 2011 taxes Loss from other activities from Schedule K-1 (Form 1065-B), box 2. How do i file 2011 taxes Losses from Ponzi-type investment schemes. How do i file 2011 taxes See Losses from Ponzi-type investment schemes under Theft in chapter 25. How do i file 2011 taxes Repayments of more than $3,000 under a claim of right. How do i file 2011 taxes Unrecovered investment in an annuity. How do i file 2011 taxes Amortizable Premium on Taxable Bonds In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. How do i file 2011 taxes You can elect to amortize the premium on taxable bonds. How do i file 2011 taxes The amortization of the premium is generally an offset to interest income on the bond rather than a separate deduction item. How do i file 2011 taxes Part of the premium on some bonds may be a miscellaneous deduction not subject to the 2% limit. How do i file 2011 taxes For more information, see Amortizable Premium on Taxable Bonds in Publication 529, and Bond Premium Amortization in chapter 3 of Publication 550, Investment Income and Expenses. How do i file 2011 taxes Casualty and Theft Losses of Income-Producing Property You can deduct a casualty or theft loss as a miscellaneous itemized deduction not subject to the 2% limit if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). How do i file 2011 taxes First, report the loss in Form 4684, Section B. How do i file 2011 taxes You may also have to include the loss on Form 4797, Sales of Business Property if you are otherwise required to file that form. How do i file 2011 taxes To figure your deduction, add all casualty or theft losses from this type of property included on Form 4684, lines 32 and 38b, or Form 4797, line 18a. How do i file 2011 taxes For more information on casualty and theft losses, see chapter 25. How do i file 2011 taxes Federal Estate Tax on Income in Respect of a Decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. How do i file 2011 taxes Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent's final income tax return. How do i file 2011 taxes See Publication 559 for more information. How do i file 2011 taxes Gambling Losses Up to the Amount of Gambling Winnings You must report the full amount of your gambling winnings for the year on Form 1040, line 21. How do i file 2011 taxes You deduct your gambling losses for the year on Schedule A (Form 1040), line 28. How do i file 2011 taxes You cannot deduct gambling losses that are more than your winnings. How do i file 2011 taxes You cannot reduce your gambling winnings by your gambling losses and report the difference. How do i file 2011 taxes You must report the full amount of your winnings as income and claim your losses (up to the amount of winnings) as an itemized deduction. How do i file 2011 taxes Therefore, your records should show your winnings separately from your losses. How do i file 2011 taxes Diary of winnings and losses. How do i file 2011 taxes You must keep an accurate diary or similar record of your losses and winnings. How do i file 2011 taxes Your diary should contain at least the following information. How do i file 2011 taxes The date and type of your specific wager or wagering activity. How do i file 2011 taxes The name and address or location of the gambling establishment. How do i file 2011 taxes The names of other persons present with you at the gambling establishment. How do i file 2011 taxes The amount(s) you won or lost. How do i file 2011 taxes See Publication 529 for more information. How do i file 2011 taxes Impairment-Related Work Expenses If you have a physical or mental disability that limits your being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. How do i file 2011 taxes Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and for other expenses in connection with your place of work that are necessary for you to be able to work. How do i file 2011 taxes Self-employed. How do i file 2011 taxes   If you are self-employed, enter your impairment-related work expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. How do i file 2011 taxes Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 If the amount reported in Schedule K-1 (Form 1065-B), box 2, is a loss, report it on Schedule A (Form 1040), line 28. How do i file 2011 taxes It is not subject to the passive activity limitations. How do i file 2011 taxes Repayments Under Claim of Right If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid or take a credit against your tax. How do i file 2011 taxes See Repayments in chapter 12 for more information. How do i file 2011 taxes Unrecovered Investment in Annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree's investment. How do i file 2011 taxes If the retiree dies before the entire investment is recovered tax free, any unrecovered investment can be deducted on the retiree's final income tax return. How do i file 2011 taxes See chapter 10 for more information about the tax treatment of pensions and annuities. How do i file 2011 taxes Nondeductible Expenses Examples of nondeductible expenses are listed next. How do i file 2011 taxes The list is followed by discussions of additional nondeductible expenses. How do i file 2011 taxes List of Nondeductible Expenses Broker's commissions that you paid in connection with your IRA or other investment property. How do i file 2011 taxes Burial or funeral expenses, including the cost of a cemetery lot. How do i file 2011 taxes Capital expenses. How do i file 2011 taxes Fees and licenses, such as car licenses, marriage licenses, and dog tags. How do i file 2011 taxes Hobby losses, but see Hobby Expenses , earlier. How do i file 2011 taxes Home repairs, insurance, and rent. How do i file 2011 taxes Illegal bribes and kickbacks. How do i file 2011 taxes See Bribes and kickbacks in chapter 11 of Publication 535. How do i file 2011 taxes Losses from the sale of your home, furniture, personal car, etc. How do i file 2011 taxes Personal disability insurance premiums. How do i file 2011 taxes Personal, living, or family expenses. How do i file 2011 taxes The value of wages never received or lost vacation time. How do i file 2011 taxes Adoption Expenses You cannot deduct the expenses of adopting a child, but you may be able to take a credit for those expenses. How do i file 2011 taxes See chapter 37. How do i file 2011 taxes Campaign Expenses You cannot deduct campaign expenses of a candidate for any office, even if the candidate is running for reelection to the office. How do i file 2011 taxes These include qualification and registration fees for primary elections. How do i file 2011 taxes Legal fees. How do i file 2011 taxes   You cannot deduct legal fees paid to defend charges that arise from participation in a political campaign. How do i file 2011 taxes Check-Writing Fees on Personal Account If you have a personal checking account, you cannot deduct fees charged by the bank for the privilege of writing checks, even if the account pays interest. How do i file 2011 taxes Club Dues Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. How do i file 2011 taxes This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs. How do i file 2011 taxes You cannot deduct dues paid to an organization if one of its main purposes is to: Conduct entertainment activities for members or their guests, or Provide members or their guests with access to entertainment facilities. How do i file 2011 taxes Dues paid to airline, hotel, and luncheon clubs are not deductible. How do i file 2011 taxes Commuting Expenses You cannot deduct commuting expenses (the cost of transportation between your home and your main or regular place of work). How do i file 2011 taxes If you haul tools, instruments, or other items, in your car to and from work, you can deduct only the additional cost of hauling the items such as the rent on a trailer to carry the items. How do i file 2011 taxes Fines or Penalties You cannot deduct fines or penalties you pay to a governmental unit for violating a law. How do i file 2011 taxes This includes an amount paid in settlement of your actual or potential liability for a fine or penalty (civil or criminal). How do i file 2011 taxes Fines or penalties include parking tickets, tax penalties, and penalties deducted from teachers' paychecks after an illegal strike. How do i file 2011 taxes Health Spa Expenses You cannot deduct health spa expenses, even if there is a job requirement to stay in excellent physical condition, such as might be required of a law enforcement officer. How do i file 2011 taxes Home Security System You cannot deduct the cost of a home security system as a miscellaneous deduction. How do i file 2011 taxes However, you may be able to claim a deduction for a home security system as a business expense if you have a home office. How do i file 2011 taxes See Home Office under Unreimbursed Employee Expenses, earlier, and Security System under Deducting Expenses in Publication 587. How do i file 2011 taxes Investment-Related Seminars You cannot deduct any expenses for attending a convention, seminar, or similar meeting for investment purposes. How do i file 2011 taxes Life Insurance Premiums You cannot deduct premiums you pay on your life insurance. How do i file 2011 taxes You may be able to deduct, as alimony, premiums you pay on life insurance policies assigned to your former spouse. How do i file 2011 taxes See chapter 18 for information on alimony. How do i file 2011 taxes Lobbying Expenses You generally cannot deduct amounts paid or incurred for lobbying expenses. How do i file 2011 taxes These include expenses to: Influence legislation, Participate or intervene in any political campaign for, or against, any candidate for public office, Attempt to influence the general public, or segments of the public, about elections, legislative matters, or referendums, or Communicate directly with covered executive branch officials in any attempt to influence the official actions or positions of those officials. How do i file 2011 taxes Lobbying expenses also include any amounts paid or incurred for research, preparation, planning, or coordination of any of these activities. How do i file 2011 taxes Dues used for lobbying. How do i file 2011 taxes   If a tax-exempt organization notifies you that part of the dues or other amounts you pay to the organization are used to pay nondeductible lobbying expenses, you cannot deduct that part. How do i file 2011 taxes See Lobbying Expenses in Publication 529 for information on exceptions. How do i file 2011 taxes Lost or Mislaid Cash or Property You cannot deduct a loss based on the mere disappearance of money or property. How do i file 2011 taxes However, an accidental loss or disappearance of property can qualify as a casualty if it results from an identifiable event that is sudden, unexpected, or unusual. How do i file 2011 taxes See chapter 25. How do i file 2011 taxes Example. How do i file 2011 taxes A car door is accidentally slammed on your hand, breaking the setting of your diamond ring. How do i file 2011 taxes The diamond falls from the ring and is never found. How do i file 2011 taxes The loss of the diamond is a casualty. How do i file 2011 taxes Lunches with Co-workers You cannot deduct the expenses of lunches with co-workers, except while traveling away from home on business. How do i file 2011 taxes See chapter 26 for information on deductible expenses while traveling away from home. How do i file 2011 taxes Meals While Working Late You cannot deduct the cost of meals while working late. How do i file 2011 taxes However, you may be able to claim a deduction if the cost of meals is a deductible entertainment expense, or if you are traveling away from home. How do i file 2011 taxes See chapter 26 for information on deductible entertainment expenses and expenses while traveling away from home. How do i file 2011 taxes Personal Legal Expenses You cannot deduct personal legal expenses such as those for the following. How do i file 2011 taxes Custody of children. How do i file 2011 taxes Breach of promise to marry suit. How do i file 2011 taxes Civil or criminal charges resulting from a personal relationship. How do i file 2011 taxes Damages for personal injury, except for certain unlawful discrimination and whistleblower claims. How do i file 2011 taxes Preparation of a title (or defense or perfection of a title). How do i file 2011 taxes Preparation of a will. How do i file 2011 taxes Property claims or property settlement in a divorce. How do i file 2011 taxes You cannot deduct these expenses even if a result of the legal proceeding is the loss of income-producing property. How do i file 2011 taxes Political Contributions You cannot deduct contributions made to a political candidate, a campaign committee, or a newsletter fund. How do i file 2011 taxes Advertisements in convention bulletins and admissions to dinners or programs that benefit a political party or political candidate are not deductible. How do i file 2011 taxes Professional Accreditation Fees You cannot deduct professional accreditation fees such as the following. How do i file 2011 taxes Accounting certificate fees paid for the initial right to practice accounting. How do i file 2011 taxes Bar exam fees and incidental expenses in securing initial admission to the bar. How do i file 2011 taxes Medical and dental license fees paid to get initial licensing. How do i file 2011 taxes Professional Reputation You cannot deduct expenses of radio and TV appearances to increase your personal prestige or establish your professional reputation. How do i file 2011 taxes Relief Fund Contributions You cannot deduct contributions paid to a private plan that pays benefits to any covered employee who cannot work because of any injury or illness not related to the job. How do i file 2011 taxes Residential Telephone Service You cannot deduct any charge (including taxes) for basic local telephone service for the first telephone line to your residence, even if it is used in a trade or business. How do i file 2011 taxes Stockholders' Meetings You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you own stock but have no other interest. How do i file 2011 taxes You cannot deduct these expenses even if you are attending the meeting to get information that would be useful in making further investments. How do i file 2011 taxes Tax-Exempt Income Expenses You cannot deduct expenses to produce tax-exempt income. How do i file 2011 taxes You cannot deduct interest on a debt incurred or continued to buy or carry  tax-exempt securities. How do i file 2011 taxes If you have expenses to produce both taxable and tax-exempt income, but you cannot identify the expenses that produce each type of income, you must divide the expenses based on the amount of each type of income to determine the amount that you can deduct. How do i file 2011 taxes Example. How do i file 2011 taxes During the year, you received taxable interest of $4,800 and tax-exempt interest of $1,200. How do i file 2011 taxes In earning this income, you had total expenses of $500 during the year. How do i file 2011 taxes You cannot identify the amount of each expense item that is for each income item. How do i file 2011 taxes Therefore, 80% ($4,800/$6,000) of the expense is for the taxable interest and 20% ($1,200/$6,000) is for the tax-exempt interest. How do i file 2011 taxes You can deduct, subject to the 2% limit, expenses of $400 (80% of $500). How do i file 2011 taxes Travel Expenses for Another Individual You generally cannot deduct travel expenses you pay or incur for a spouse, dependent, or other individual who accompanies you (or your employee) on business or personal travel unless the spouse, dependent, or other individual is an employee of the taxpayer, the travel is for a bona fide business purpose, and such expenses would otherwise be deductible by the spouse, dependent, or other individual. How do i file 2011 taxes See chapter 26 for more information on deductible travel expenses. How do i file 2011 taxes Voluntary Unemployment Benefit Fund Contributions You cannot deduct voluntary unemployment benefit fund contributions you make to a union fund or a private fund. How do i file 2011 taxes However, you can deduct contributions as taxes if state law requires you to make them to a state unemployment fund that covers you for the loss of wages from unemployment caused by business conditions. How do i file 2011 taxes Wristwatches You cannot deduct the cost of a wristwatch, even if there is a job requirement that you know the correct time to properly perform your duties. How do i file 2011 taxes Prev  Up  Next   Home   More Online Publications
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The How Do I File 2011 Taxes

How do i file 2011 taxes 1. How do i file 2011 taxes   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. How do i file 2011 taxes Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. How do i file 2011 taxes Reseller statement. How do i file 2011 taxes Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. How do i file 2011 taxes Deep-draft ocean-going vessels. How do i file 2011 taxes Passenger vessels. How do i file 2011 taxes Ocean-going barges. How do i file 2011 taxes State or local governments. How do i file 2011 taxes Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel Definitions Excise taxes are imposed on all the following fuels. How do i file 2011 taxes Gasoline, including aviation gasoline and gasoline blendstocks. How do i file 2011 taxes Diesel fuel, including dyed diesel fuel. How do i file 2011 taxes Diesel-water fuel emulsion. How do i file 2011 taxes Kerosene, including dyed kerosene and kerosene used in aviation. How do i file 2011 taxes Other Fuels (including alternative fuels). How do i file 2011 taxes Compressed natural gas (CNG). How do i file 2011 taxes Fuels used in commercial transportation on inland waterways. How do i file 2011 taxes Any liquid used in a fractional ownership program aircraft as fuel. How do i file 2011 taxes The following terms are used throughout the discussion of fuel taxes. How do i file 2011 taxes Other terms are defined in the discussion of the specific fuels to which they pertain. How do i file 2011 taxes Agri-biodiesel. How do i file 2011 taxes   Agri-biodiesel means biodiesel derived solely from virgin oils, including esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, mustard seeds, and camelina, and from animal fats. How do i file 2011 taxes Approved terminal or refinery. How do i file 2011 taxes   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. How do i file 2011 taxes Biodiesel. How do i file 2011 taxes   Biodiesel means the monoalkyl esters of long chain fatty acids derived from plant or animal matter that meet the registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under section 211 of the Clean Air Act, and the requirements of the American Society of Testing Materials (ASTM) D6751. How do i file 2011 taxes Blended taxable fuel. How do i file 2011 taxes   This means any taxable fuel produced outside the bulk transfer/terminal system by mixing taxable fuel on which excise tax has been imposed and any other liquid on which excise tax has not been imposed. How do i file 2011 taxes This does not include a mixture removed or sold during the calendar quarter if all such mixtures removed or sold by the blender contain less than 400 gallons of a liquid on which the tax has not been imposed. How do i file 2011 taxes Blender. How do i file 2011 taxes   This is the person that produces blended taxable fuel. How do i file 2011 taxes Bulk transfer. How do i file 2011 taxes   This is the transfer of taxable fuel by pipeline or vessel. How do i file 2011 taxes Bulk transfer/terminal system. How do i file 2011 taxes   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. How do i file 2011 taxes Fuel in the supply tank of any engine, or in any tank car, railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. How do i file 2011 taxes Cellulosic biofuel. How do i file 2011 taxes   Cellulosic biofuel means any liquid fuel produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis that meets the registration requirements for fuels and fuel additives established by the EPA under section 211 of the Clean Air Act. How do i file 2011 taxes Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). How do i file 2011 taxes For fuels sold or used after December 31, 2009, cellulosic biofuel does not include fuel of which more than 4% (determined by weight) is any combination of water and sediment, fuel of which the ash content is more than 1%, or fuel that has an acid number greater than 25. How do i file 2011 taxes Also see Second generation biofuel below. How do i file 2011 taxes Diesel-water fuel emulsion. How do i file 2011 taxes   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. How do i file 2011 taxes The emulsion additive used to produce the fuel must be registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. How do i file 2011 taxes Dry lease aircraft exchange. How do i file 2011 taxes   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How do i file 2011 taxes Enterer. How do i file 2011 taxes   This is the importer of record (under customs law) for the taxable fuel. How do i file 2011 taxes However, if the importer of record is acting as an agent, such as a customs broker, the person for whom the agent is acting is the enterer. How do i file 2011 taxes If there is no importer of record, the owner at the time of entry into the United States is the enterer. How do i file 2011 taxes Entry. How do i file 2011 taxes   Taxable fuel is entered into the United States when it is brought into the United States and applicable customs law requires that it be entered for consumption, use, or warehousing. How do i file 2011 taxes This does not apply to fuel brought into Puerto Rico (which is part of the U. How do i file 2011 taxes S. How do i file 2011 taxes customs territory), but does apply to fuel brought into the United States from Puerto Rico. How do i file 2011 taxes Fractional ownership aircraft program and fractional program aircraft. How do i file 2011 taxes   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. How do i file 2011 taxes Measurement of taxable fuel. How do i file 2011 taxes   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. How do i file 2011 taxes Other fuels. How do i file 2011 taxes   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. How do i file 2011 taxes Pipeline operator. How do i file 2011 taxes   This is the person that operates a pipeline within the bulk transfer/terminal system. How do i file 2011 taxes Position holder. How do i file 2011 taxes   This is the person that holds the inventory position in the taxable fuel in the terminal, as reflected in the records of the terminal operator. How do i file 2011 taxes You hold the inventory position when you have a contractual agreement with the terminal operator for the use of the storage facilities and terminaling services for the taxable fuel. How do i file 2011 taxes A terminal operator that owns taxable fuel in its terminal is a position holder. How do i file 2011 taxes Rack. How do i file 2011 taxes   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. How do i file 2011 taxes Refiner. How do i file 2011 taxes   This is any person that owns, operates, or otherwise controls a refinery. How do i file 2011 taxes Refinery. How do i file 2011 taxes   This is a facility used to produce taxable fuel and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. How do i file 2011 taxes However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. How do i file 2011 taxes For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. How do i file 2011 taxes Registrant. How do i file 2011 taxes   This is a taxable fuel registrant (see Registration Requirements, later). How do i file 2011 taxes Removal. How do i file 2011 taxes   This is any physical transfer of taxable fuel. How do i file 2011 taxes It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. How do i file 2011 taxes However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. How do i file 2011 taxes Renewable diesel. How do i file 2011 taxes   See Renewable Diesel Credits in chapter 2. How do i file 2011 taxes Sale. How do i file 2011 taxes   For taxable fuel not in a terminal, this is the transfer of title to, or substantial incidents of ownership in, taxable fuel to the buyer for money, services, or other property. How do i file 2011 taxes For taxable fuel in a terminal, this is the transfer of the inventory position if the transferee becomes the position holder for that taxable fuel. How do i file 2011 taxes Second generation biofuel. How do i file 2011 taxes   This is any liquid fuel derived by, or from, qualified feedstocks, and meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. How do i file 2011 taxes S. How do i file 2011 taxes C. How do i file 2011 taxes 7545). How do i file 2011 taxes It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. How do i file 2011 taxes It is not alcohol of less than 150 proof (disregard any added denaturants). How do i file 2011 taxes See Form 6478 for more information. How do i file 2011 taxes State. How do i file 2011 taxes   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. How do i file 2011 taxes An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. How do i file 2011 taxes Taxable fuel. How do i file 2011 taxes   This means gasoline, diesel fuel, and kerosene. How do i file 2011 taxes Terminal. How do i file 2011 taxes   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. How do i file 2011 taxes It does not include a facility at which gasoline blendstocks are used in the manufacture of products other than finished gasoline if no gasoline is removed from the facility. How do i file 2011 taxes A terminal does not include any facility where finished gasoline, diesel fuel, or kerosene is stored if the facility is operated by a registrant and all such taxable fuel stored at the facility has been previously taxed upon removal from a refinery or terminal. How do i file 2011 taxes Terminal operator. How do i file 2011 taxes   This is any person that owns, operates, or otherwise controls a terminal. How do i file 2011 taxes Throughputter. How do i file 2011 taxes   This is any person that is a position holder or that owns taxable fuel within the bulk transfer/terminal system (other than in a terminal). How do i file 2011 taxes Vessel operator. How do i file 2011 taxes   This is the person that operates a vessel within the bulk transfer/terminal system. How do i file 2011 taxes However, vessel does not include a deep draft ocean-going vessel. How do i file 2011 taxes Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. How do i file 2011 taxes A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. How do i file 2011 taxes For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. How do i file 2011 taxes The returns are due the last day of the month following the month in which the transaction occurs. How do i file 2011 taxes Generally, these returns can be filed on paper or electronically. How do i file 2011 taxes For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. How do i file 2011 taxes Publication 3536 is only available on the IRS website. How do i file 2011 taxes Form 720-TO. How do i file 2011 taxes   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. How do i file 2011 taxes Each terminal operator must file a separate form for each approved terminal. How do i file 2011 taxes Form 720-CS. How do i file 2011 taxes   This information return must be filed by bulk transport carriers (barges, vessels, and pipelines) who receive liquid product from an approved terminal or deliver liquid product to an approved terminal. How do i file 2011 taxes Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. How do i file 2011 taxes See Form 637 for other persons who must register and for more information about registration. How do i file 2011 taxes Persons that are required to be registered. How do i file 2011 taxes   You are required to be registered if you are a: Blender; Enterer; Pipeline operator; Position holder; Refiner; Terminal operator; Vessel operator; Producer or importer of alcohol, biodiesel, agri-biodiesel, and renewable diesel; or Producer of cellulosic or second generation biofuel. How do i file 2011 taxes Persons that may register. How do i file 2011 taxes   You may, but are not required to, register if you are a: Feedstock user, Industrial user, Throughputter that is not a position holder, Ultimate vendor, Diesel-water fuel emulsion producer, Credit card issuer, or Alternative fuel claimant. How do i file 2011 taxes Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. How do i file 2011 taxes However, they must be registered to file claims for certain sales and uses of fuel. How do i file 2011 taxes See Form 637 for more information. How do i file 2011 taxes Taxable fuel registrant. How do i file 2011 taxes   This is an enterer, an industrial user, a refiner, a terminal operator, or a throughputter who received a Letter of Registration under the excise tax registration provisions and whose registration has not been revoked or suspended. How do i file 2011 taxes The term registrant as used in the discussions of these fuels means a taxable fuel registrant. How do i file 2011 taxes Additional information. How do i file 2011 taxes   See the Form 637 instructions for the information you must submit when you apply for registration. How do i file 2011 taxes Failure to register. How do i file 2011 taxes   The penalty for failure to register if you must register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. How do i file 2011 taxes Gasoline and Aviation Gasoline Gasoline. How do i file 2011 taxes   Gasoline means all products commonly or commercially known or sold as gasoline with an octane rating of 75 or more that are suitable for use as a motor fuel. How do i file 2011 taxes Gasoline includes any gasoline blend other than: Qualified ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from coal, including peat), Partially exempt ethanol and methanol fuel (at least 85 percent of the blend consists of alcohol produced from natural gas), or Denatured alcohol. How do i file 2011 taxes Gasoline also includes gasoline blendstocks, discussed later. How do i file 2011 taxes Aviation gasoline. How do i file 2011 taxes   This means all special grades of gasoline suitable for use in aviation reciprocating engines and covered by ASTM specification D910 or military specification MIL-G-5572. How do i file 2011 taxes Taxable Events The tax on gasoline is $. How do i file 2011 taxes 184 per gallon. How do i file 2011 taxes The tax on aviation gasoline is $. How do i file 2011 taxes 194 per gallon. How do i file 2011 taxes When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. How do i file 2011 taxes 141 per gallon. How do i file 2011 taxes See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. How do i file 2011 taxes Tax is imposed on the removal, entry, or sale of gasoline. How do i file 2011 taxes Each of these events is discussed later. How do i file 2011 taxes Also, see the special rules that apply to gasoline blendstocks, later. How do i file 2011 taxes If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. How do i file 2011 taxes See Refunds of Second Tax in chapter 2. How do i file 2011 taxes Removal from terminal. How do i file 2011 taxes   All removals of gasoline at a terminal rack are taxable. How do i file 2011 taxes The position holder for that gasoline is liable for the tax. How do i file 2011 taxes Two-party exchanges. How do i file 2011 taxes   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. How do i file 2011 taxes A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. How do i file 2011 taxes The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. How do i file 2011 taxes The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. How do i file 2011 taxes The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. How do i file 2011 taxes The transaction is subject to a written contract. How do i file 2011 taxes Terminal operator's liability. How do i file 2011 taxes   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. How do i file 2011 taxes   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. How do i file 2011 taxes The terminal operator is a registrant. How do i file 2011 taxes The terminal operator has an unexpired notification certificate (discussed later) from the position holder. How do i file 2011 taxes The terminal operator has no reason to believe any information on the certificate is false. How do i file 2011 taxes Removal from refinery. How do i file 2011 taxes   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. How do i file 2011 taxes It is made by bulk transfer and the refiner, the owner of the gasoline immediately before the removal, or the operator of the pipeline or vessel is not a registrant. How do i file 2011 taxes It is made at the refinery rack. How do i file 2011 taxes The refiner is liable for the tax. How do i file 2011 taxes Exception. How do i file 2011 taxes   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. How do i file 2011 taxes The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. How do i file 2011 taxes The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How do i file 2011 taxes The removal from the refinery is by railcar. How do i file 2011 taxes The same person operates the refinery and the facility at which the gasoline is received. How do i file 2011 taxes Entry into the United States. How do i file 2011 taxes   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. How do i file 2011 taxes It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. How do i file 2011 taxes It is not made by bulk transfer. How do i file 2011 taxes The enterer is liable for the tax. How do i file 2011 taxes Importer of record's liability. How do i file 2011 taxes   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. How do i file 2011 taxes   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. How do i file 2011 taxes The importer of record has an unexpired notification certificate (discussed later) from the enterer. How do i file 2011 taxes The importer of record has no reason to believe any information in the certificate is false. How do i file 2011 taxes Customs bond. How do i file 2011 taxes   The customs bond will not be charged for the tax imposed on the entry of the gasoline if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. How do i file 2011 taxes Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How do i file 2011 taxes   The removal by bulk transfer of gasoline from a terminal is taxable if the position holder for the gasoline or the operator of the pipeline or vessel is not a registrant. How do i file 2011 taxes The position holder is liable for the tax. How do i file 2011 taxes The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. How do i file 2011 taxes However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How do i file 2011 taxes Bulk transfers not received at approved terminal or refinery. How do i file 2011 taxes   The removal by bulk transfer of gasoline from a terminal or refinery, or the entry of gasoline by bulk transfer into the United States, is taxable if the following conditions apply. How do i file 2011 taxes No tax was previously imposed (as discussed earlier) on any of the following events. How do i file 2011 taxes The removal from the refinery. How do i file 2011 taxes The entry into the United States. How do i file 2011 taxes The removal from a terminal by an unregistered position holder. How do i file 2011 taxes Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). How do i file 2011 taxes   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. How do i file 2011 taxes However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. How do i file 2011 taxes The owner is a registrant. How do i file 2011 taxes The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. How do i file 2011 taxes The owner has no reason to believe any information on the certificate is false. How do i file 2011 taxes The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. How do i file 2011 taxes The operator is jointly and severally liable if the owner does not meet these conditions. How do i file 2011 taxes Sales to unregistered person. How do i file 2011 taxes   The sale of gasoline located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. How do i file 2011 taxes   The seller is liable for the tax. How do i file 2011 taxes However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. How do i file 2011 taxes   The seller is a registrant. How do i file 2011 taxes The seller has an unexpired notification certificate (discussed later) from the buyer. How do i file 2011 taxes The seller has no reason to believe any information on the certificate is false. How do i file 2011 taxes The buyer of the gasoline is liable for the tax if the seller meets these conditions. How do i file 2011 taxes The buyer is jointly and severally liable if the seller does not meet these conditions. How do i file 2011 taxes Exception. How do i file 2011 taxes   The tax does not apply to a sale if all of the following apply. How do i file 2011 taxes The buyer's principal place of business is not in the United States. How do i file 2011 taxes The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. How do i file 2011 taxes The seller is a registrant and the exporter of record. How do i file 2011 taxes The fuel was exported. How do i file 2011 taxes Removal or sale of blended gasoline. How do i file 2011 taxes   The removal or sale of blended gasoline by the blender is taxable. How do i file 2011 taxes See Blended taxable fuel under Definitions, earlier. How do i file 2011 taxes   The blender is liable for the tax. How do i file 2011 taxes The tax is figured on the number of gallons not previously subject to the tax on gasoline. How do i file 2011 taxes   Persons who blend alcohol with gasoline to produce an alcohol fuel mixture outside the bulk transfer/terminal system must pay the gasoline tax on the volume of alcohol in the mixture. How do i file 2011 taxes See Form 720 to report this tax. How do i file 2011 taxes You also must be registered with the IRS as a blender. How do i file 2011 taxes See Form 637. How do i file 2011 taxes   However, if an untaxed liquid is sold as taxed taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. How do i file 2011 taxes Notification certificate. How do i file 2011 taxes   The notification certificate is used to notify a person of the registration status of the registrant. How do i file 2011 taxes A copy of the registrant's letter of registration cannot be used as a notification certificate. How do i file 2011 taxes A model notification certificate is shown in the Appendix as Model Certificate C. How do i file 2011 taxes A notification certificate must contain all information necessary to complete the model. How do i file 2011 taxes   The certificate may be included as part of any business records normally used for a sale. How do i file 2011 taxes A certificate expires on the earlier of the date the registrant provides a new certificate, or the date the recipient of the certificate is notified that the registrant's registration has been revoked or suspended. How do i file 2011 taxes The registrant must provide a new certificate if any information on a certificate has changed. How do i file 2011 taxes Additional persons liable. How do i file 2011 taxes   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax is imposed on: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty, or Anyone who willfully causes the person to fail to pay the tax. How do i file 2011 taxes Gasoline Blendstocks Gasoline blendstocks may be subject to $. How do i file 2011 taxes 001 per gallon LUST tax as discussed below. How do i file 2011 taxes Gasoline includes gasoline blendstocks. How do i file 2011 taxes The previous discussions apply to these blendstocks. How do i file 2011 taxes However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. How do i file 2011 taxes 001 per gallon or are not subject to the excise tax. How do i file 2011 taxes Blendstocks. How do i file 2011 taxes   Gasoline blendstocks are: Alkylate, Butane, Butene, Catalytically cracked gasoline, Coker gasoline, Ethyl tertiary butyl ether (ETBE), Hexane, Hydrocrackate, Isomerate, Methyl tertiary butyl ether (MTBE), Mixed xylene (not including any separated isomer of xylene), Natural gasoline, Pentane, Pentane mixture, Polymer gasoline, Raffinate, Reformate, Straight-run gasoline, Straight-run naphtha, Tertiary amyl methyl ether (TAME), Tertiary butyl alcohol (gasoline grade) (TBA), Thermally cracked gasoline, and Toluene. How do i file 2011 taxes   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. How do i file 2011 taxes Not used to produce finished gasoline. How do i file 2011 taxes   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. How do i file 2011 taxes Removals and entries not connected to sale. How do i file 2011 taxes   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. How do i file 2011 taxes Removals and entries connected to sale. How do i file 2011 taxes   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant, and at the time of the sale, meets the following requirements. How do i file 2011 taxes The person has an unexpired certificate (discussed later) from the buyer. How do i file 2011 taxes The person has no reason to believe any information in the certificate is false. How do i file 2011 taxes Sales after removal or entry. How do i file 2011 taxes   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. How do i file 2011 taxes The seller is liable for the tax. How do i file 2011 taxes However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. How do i file 2011 taxes The seller has an unexpired certificate (discussed next) from the buyer. How do i file 2011 taxes The seller has no reason to believe any information in the certificate is false. How do i file 2011 taxes Certificate of buyer. How do i file 2011 taxes   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. How do i file 2011 taxes The certificate may be included as part of any business records normally used for a sale. How do i file 2011 taxes A model certificate is shown in the Appendix as Model Certificate D. How do i file 2011 taxes The certificate must contain all information necessary to complete the model. How do i file 2011 taxes   A certificate expires on the earliest of the following dates. How do i file 2011 taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file 2011 taxes The date a new certificate is provided to the seller. How do i file 2011 taxes The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. How do i file 2011 taxes The buyer must provide a new certificate if any information on a certificate has changed. How do i file 2011 taxes   The IRS may withdraw the buyer's right to provide a certificate if that buyer uses the gasoline blendstocks in the production of finished gasoline or resells the blendstocks without getting a certificate from its buyer. How do i file 2011 taxes Received at approved terminal or refinery. How do i file 2011 taxes   The nonbulk removal or entry of gasoline blendstocks received at an approved terminal or refinery is not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) meets all the following requirements. How do i file 2011 taxes The person is a registrant. How do i file 2011 taxes The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. How do i file 2011 taxes The person has no reason to believe any information on the certificate is false. How do i file 2011 taxes Bulk transfers to registered industrial user. How do i file 2011 taxes   The removal of gasoline blendstocks from a pipeline or vessel is not taxable (other than LUST) if the blendstocks are received by a registrant that is an industrial user. How do i file 2011 taxes An industrial user is any person that receives gasoline blendstocks by bulk transfer for its own use in the manufacture of any product other than finished gasoline. How do i file 2011 taxes Credits or Refunds. How do i file 2011 taxes   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. How do i file 2011 taxes For more information, see chapter 2. How do i file 2011 taxes Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). How do i file 2011 taxes However, special rules (discussed later) apply to dyed diesel fuel and dyed kerosene, and to undyed diesel fuel and undyed kerosene sold or used in Alaska for certain nontaxable uses and undyed kerosene used for a feedstock purpose. How do i file 2011 taxes Diesel fuel means: Any liquid that without further processing or blending is suitable for use as a fuel in a diesel-powered highway vehicle or train, and Transmix. How do i file 2011 taxes A liquid is suitable for this use if the liquid has practical and commercial fitness for use in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. How do i file 2011 taxes A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. How do i file 2011 taxes However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train. How do i file 2011 taxes Diesel fuel does not include gasoline, kerosene, excluded liquid, No. How do i file 2011 taxes 5 and No. How do i file 2011 taxes 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. How do i file 2011 taxes An excluded liquid is either of the following. How do i file 2011 taxes A liquid that contains less than 4% normal paraffins. How do i file 2011 taxes A liquid with all the following properties. How do i file 2011 taxes Distillation range of 125 degrees Fahrenheit or less. How do i file 2011 taxes Sulfur content of 10 ppm or less. How do i file 2011 taxes Minimum color of +27 Saybolt. How do i file 2011 taxes Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. How do i file 2011 taxes Kerosene. How do i file 2011 taxes   This means any of the following liquids. How do i file 2011 taxes One of the two grades of kerosene (No. How do i file 2011 taxes 1-K and No. How do i file 2011 taxes 2-K) covered by ASTM specification D3699. How do i file 2011 taxes Kerosene-type jet fuel covered by ASTM specification D1655 or military specification MIL-DTL-5624T (Grade JP-5) or MIL-DTL-83133E (Grade JP-8). How do i file 2011 taxes See Kerosene for Use in Aviation, later. How do i file 2011 taxes   However, kerosene does not include excluded liquid, discussed earlier. How do i file 2011 taxes   Kerosene also includes any liquid that would be described above but for the presence of a dye of the type used to dye kerosene for a nontaxable use. How do i file 2011 taxes Diesel-powered highway vehicle. How do i file 2011 taxes   This is any self-propelled vehicle designed to carry a load over public highways (whether or not also designed to perform other functions) and propelled by a diesel-powered engine. How do i file 2011 taxes Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. How do i file 2011 taxes For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. How do i file 2011 taxes 2) in chapter 2. How do i file 2011 taxes Diesel-powered train. How do i file 2011 taxes   This is any diesel-powered equipment or machinery that rides on rails. How do i file 2011 taxes The term includes a locomotive, work train, switching engine, and track maintenance machine. How do i file 2011 taxes Taxable Events The tax on diesel fuel and kerosene is $. How do i file 2011 taxes 244 per gallon. How do i file 2011 taxes It is imposed on the removal, entry, or sale of diesel fuel and kerosene. How do i file 2011 taxes Each of these events is discussed later. How do i file 2011 taxes Only the $. How do i file 2011 taxes 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. How do i file 2011 taxes If the tax is paid on the diesel fuel or kerosene in more than one event, a refund may be allowed for the “second” tax paid. How do i file 2011 taxes See Refunds of Second Tax in chapter 2. How do i file 2011 taxes Use in certain intercity and local buses. How do i file 2011 taxes   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. How do i file 2011 taxes A claim for $. How do i file 2011 taxes 17 per gallon may be made by the registered ultimate vendor (under certain conditions) or the ultimate purchaser for undyed diesel fuel or undyed kerosene sold for use in certain intercity or local buses. How do i file 2011 taxes An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. How do i file 2011 taxes The bus must be engaged in one of the following activities. How do i file 2011 taxes Scheduled transportation along regular routes regardless of the size of the bus. How do i file 2011 taxes Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). How do i file 2011 taxes A bus is available to the general public if the bus is available for hire to more than a limited number of persons, groups, or organizations. How do i file 2011 taxes Removal from terminal. How do i file 2011 taxes   All removals of diesel fuel and kerosene at a terminal rack are taxable. How do i file 2011 taxes The position holder for that fuel is liable for the tax. How do i file 2011 taxes Two-party exchanges. How do i file 2011 taxes   In a two-party exchange, the receiving person, not the delivering person, is liable for the tax imposed on the removal of taxable fuel from the terminal at the terminal rack. How do i file 2011 taxes A two-party exchange means a transaction (other than a sale) where the delivering person and receiving person are both taxable fuel registrants and all of the following apply. How do i file 2011 taxes The transaction includes a transfer from the delivering person, who holds the inventory position for the taxable fuel in the terminal as reflected in the records of the terminal operator. How do i file 2011 taxes The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. How do i file 2011 taxes The terminal operator in its records treats the receiving person as the person that removes the product across the terminal rack for purposes of reporting the transaction on Form 720-TO. How do i file 2011 taxes The transaction is subject to a written contract. How do i file 2011 taxes Terminal operator's liability. How do i file 2011 taxes   The terminal operator is jointly and severally liable for the tax if the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that diesel fuel or kerosene is dyed (discussed later). How do i file 2011 taxes   The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator and is not a registrant. How do i file 2011 taxes However, a terminal operator will not be liable for the tax in this situation if, at the time of the removal, the following conditions are met. How do i file 2011 taxes The terminal operator is a registrant. How do i file 2011 taxes The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. How do i file 2011 taxes The terminal operator has no reason to believe any information on the certificate is false. How do i file 2011 taxes Removal from refinery. How do i file 2011 taxes   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. How do i file 2011 taxes It is made by bulk transfer and the refiner, the owner of the fuel immediately before the removal, or the operator of the pipeline or vessel is not a registrant. How do i file 2011 taxes It is made at the refinery rack. How do i file 2011 taxes The refiner is liable for the tax. How do i file 2011 taxes Exception. How do i file 2011 taxes   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. How do i file 2011 taxes The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. How do i file 2011 taxes The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. How do i file 2011 taxes The removal from the refinery is by: Railcar and the same person operates the refinery and the facility at which the diesel fuel or kerosene is received, or For diesel fuel only, a trailer or semi-trailer used exclusively to transport the diesel fuel from a refinery (described in (1)) to a facility (described in (2)) less than 20 miles from the refinery. How do i file 2011 taxes Entry into the United States. How do i file 2011 taxes   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. How do i file 2011 taxes It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. How do i file 2011 taxes It is not made by bulk transfer. How do i file 2011 taxes The enterer is liable for the tax. How do i file 2011 taxes Importer of record's liability. How do i file 2011 taxes   The importer of record is jointly and severally liable for the tax with the enterer if the importer of record is not the enterer of the taxable fuel and the enterer is not a taxable fuel registrant. How do i file 2011 taxes   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. How do i file 2011 taxes The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. How do i file 2011 taxes The importer of record has no reason to believe any information in the certificate is false. How do i file 2011 taxes Customs bond. How do i file 2011 taxes   The customs bond will not be charged for the tax imposed on the entry of the diesel fuel or kerosene if at the time of entry the surety has an unexpired notification certificate from the enterer and has no reason to believe any information in the certificate is false. How do i file 2011 taxes Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. How do i file 2011 taxes   The removal by bulk transfer of diesel fuel or kerosene from a terminal is taxable if the position holder for that fuel or the operator of the pipeline or vessel is not a registrant. How do i file 2011 taxes The position holder is liable for the tax. How do i file 2011 taxes The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. How do i file 2011 taxes However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. How do i file 2011 taxes Bulk transfers not received at approved terminal or refinery. How do i file 2011 taxes   The removal by bulk transfer of diesel fuel or kerosene from a terminal or refinery or the entry of diesel fuel or kerosene by bulk transfer into the United States is taxable if the following conditions apply. How do i file 2011 taxes No tax was previously imposed (as discussed earlier) on any of the following events. How do i file 2011 taxes The removal from the refinery. How do i file 2011 taxes The entry into the United States. How do i file 2011 taxes The removal from a terminal by an unregistered position holder. How do i file 2011 taxes Upon removal from the pipeline or vessel, the diesel fuel or kerosene is not received at an approved terminal or refinery (or at another pipeline or vessel). How do i file 2011 taxes   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. How do i file 2011 taxes However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. How do i file 2011 taxes The owner is a registrant. How do i file 2011 taxes The owner has an unexpired notification certificate (discussed under Gasoline) from the operator of the terminal or refinery where the diesel fuel or kerosene is received. How do i file 2011 taxes The owner has no reason to believe any information on the certificate is false. How do i file 2011 taxes The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. How do i file 2011 taxes The operator is jointly and severally liable if the owner does not meet these conditions. How do i file 2011 taxes Sales to unregistered person. How do i file 2011 taxes   The sale of diesel fuel or kerosene located within the bulk transfer/terminal system to a person that is not a registrant is taxable if tax was not previously imposed under any of the events discussed earlier. How do i file 2011 taxes   The seller is liable for the tax. How do i file 2011 taxes However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. How do i file 2011 taxes The seller is a registrant. How do i file 2011 taxes The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. How do i file 2011 taxes The seller has no reason to believe any information on the certificate is false. How do i file 2011 taxes The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. How do i file 2011 taxes The buyer is jointly and severally liable if the seller does not meet these conditions. How do i file 2011 taxes Exception. How do i file 2011 taxes   The tax does not apply to a sale if all of the following apply. How do i file 2011 taxes The buyer's principal place of business is not in the United States. How do i file 2011 taxes The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. How do i file 2011 taxes The seller is a registrant and the exporter of record. How do i file 2011 taxes The fuel was exported. How do i file 2011 taxes Removal or sale of blended diesel fuel or kerosene. How do i file 2011 taxes   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. How do i file 2011 taxes Blended taxable fuel produced using biodiesel is subject to the tax. How do i file 2011 taxes See Blended taxable fuel under Definitions, earlier. How do i file 2011 taxes   The blender is liable for the tax. How do i file 2011 taxes The tax is figured on the number of gallons not previously subject to the tax. How do i file 2011 taxes   Persons who blend biodiesel with undyed diesel fuel to produce and sell or use a biodiesel mixture outside the bulk transfer/terminal system must pay the diesel fuel tax on the volume of biodiesel in the mixture. How do i file 2011 taxes Generally, the biodiesel mixture must be diesel fuel (defined earlier). How do i file 2011 taxes See Form 720 to report this tax. How do i file 2011 taxes You also must be registered by the IRS as a blender. How do i file 2011 taxes See Form 637 for more information. How do i file 2011 taxes   However, if an untaxed liquid is sold as taxable fuel and that untaxed liquid is used to produce blended taxable fuel, the person that sold the untaxed liquid is jointly and severally liable for the tax imposed on the blender's sale or removal of the blended taxable fuel. How do i file 2011 taxes Additional persons liable. How do i file 2011 taxes   When the person liable for the tax willfully fails to pay the tax, joint and several liability for the tax applies to: Any officer, employee, or agent of the person who is under a duty to ensure the payment of the tax and who willfully fails to perform that duty; or Anyone who willfully causes the person to fail to pay the tax. How do i file 2011 taxes Credits or Refunds. How do i file 2011 taxes   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. How do i file 2011 taxes For more information, see chapter 2. How do i file 2011 taxes Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. How do i file 2011 taxes 001 per gallon LUST tax as discussed below, unless the fuel is for export. How do i file 2011 taxes The excise tax is not imposed on the removal, entry, or sale of diesel fuel or kerosene (other than the LUST tax) if all the following tests are met. How do i file 2011 taxes The person otherwise liable for tax (for example, the position holder) is a registrant. How do i file 2011 taxes In the case of a removal from a terminal, the terminal is an approved terminal. How do i file 2011 taxes The diesel fuel or kerosene satisfies the dyeing requirements (described next). How do i file 2011 taxes Dyeing requirements. How do i file 2011 taxes   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. How do i file 2011 taxes It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. How do i file 2011 taxes 9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of fuel or any dye of a type and in a concentration that has been approved by the Commissioner. How do i file 2011 taxes Is indelibly dyed by mechanical injection. How do i file 2011 taxes See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. How do i file 2011 taxes Notice required. How do i file 2011 taxes   A legible and conspicuous notice stating either: DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE or DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE must be: Provided by the terminal operator to any person that receives dyed diesel fuel or dyed kerosene at a terminal rack of that operator, and Posted by a seller on any retail pump or other delivery facility where it sells dyed diesel fuel or dyed kerosene for use by its buyer. How do i file 2011 taxes   The notice under item (1) must be provided by the time of the removal and must appear on all shipping papers, bills of lading, and similar documents accompanying the removal of the fuel. How do i file 2011 taxes   Any seller that fails to post the required notice under item (2) is presumed to know that the fuel will be used for a taxable use (a use other than a nontaxable use listed later). How do i file 2011 taxes That seller is subject to the penalty described next. How do i file 2011 taxes Penalty. How do i file 2011 taxes   A penalty is imposed on a person if any of the following situations apply. How do i file 2011 taxes Any dyed fuel is sold or held for sale by the person for a use the person knows or has reason to know is not a nontaxable use of the fuel. How do i file 2011 taxes Any dyed fuel is held for use or used by the person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed. How do i file 2011 taxes The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. How do i file 2011 taxes The person has knowledge that a dyed fuel that has been altered, as described in (3) above, sells or holds for sale such fuel for any use for which the person knows or has reason to know is not a nontaxable use of the fuel. How do i file 2011 taxes   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. How do i file 2011 taxes After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. How do i file 2011 taxes   This penalty is in addition to any tax imposed on the fuel. How do i file 2011 taxes   If the penalty is imposed, each officer, employee, or agent of a business entity who willfully participated in any act giving rise to the penalty is jointly and severally liable with that entity for the penalty. How do i file 2011 taxes   There is no administrative appeal or review allowed for the third and subsequent penalty imposed by section 6715 on any person except for: Fraud or a mistake in the chemical analysis, or Mathematical calculation of the penalty. How do i file 2011 taxes   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. How do i file 2011 taxes However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. How do i file 2011 taxes The penalty may apply if the fuel is held for sale or use for a taxable use while the back-up tax does not apply unless the fuel is delivered into a fuel supply tank. How do i file 2011 taxes Exception to penalty. How do i file 2011 taxes   The penalty under item (3) will not apply in any of the following situations. How do i file 2011 taxes Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. How do i file 2011 taxes Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any other liquid (other than diesel fuel or kerosene) that contains the type and amount of dye required to meet the dyeing requirements. How do i file 2011 taxes The alteration or attempted alteration occurs in an exempt area of Alaska. How do i file 2011 taxes See Removal for sale or use in Alaska, later. How do i file 2011 taxes Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with diesel fuel or kerosene not meeting the dyeing requirements and the blending occurs as part of a nontaxable use (other than export), discussed later. How do i file 2011 taxes Alaska and Feedstocks Tax of $. How do i file 2011 taxes 001 per gallon is imposed on: Undyed diesel fuel or undyed kerosene sold or used in Alaska for certain nontaxable uses (see Later sales on page 10). How do i file 2011 taxes Undyed kerosene used for feedstock purposes. How do i file 2011 taxes Removal for sale or use in Alaska. How do i file 2011 taxes   No tax is imposed on the removal, entry, or sale of diesel fuel or kerosene in Alaska for ultimate sale or use in certain areas of Alaska for certain nontaxable uses. How do i file 2011 taxes The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. How do i file 2011 taxes The person otherwise liable for the tax (position holder, refiner, or enterer): Is a registrant, Can show satisfactory evidence of the nontaxable nature of the transaction, and Has no reason to believe the evidence is false. How do i file 2011 taxes In the case of a removal from a terminal, the terminal is an approved terminal. How do i file 2011 taxes The owner of the fuel immediately after the removal or entry holds the fuel for its own use in a nontaxable use (discussed later) or is a qualified dealer. How do i file 2011 taxes   If all three of the requirements above are not met, then tax is imposed at $. How do i file 2011 taxes 244 per gallon. How do i file 2011 taxes   A qualified dealer is any person that holds a qualified dealer license from the state of Alaska or has been registered by the IRS as a qualified retailer. How do i file 2011 taxes Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. How do i file 2011 taxes Later sales. How do i file 2011 taxes   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. How do i file 2011 taxes The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. How do i file 2011 taxes However, the sale is not taxable (other than the LUST tax at $. How do i file 2011 taxes 001 per gallon) if all the following requirements are met. How do i file 2011 taxes The fuel is sold in Alaska for certain nontaxable uses. How do i file 2011 taxes The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. How do i file 2011 taxes The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. How do i file 2011 taxes Feedstock purposes. How do i file 2011 taxes   The $. How do i file 2011 taxes 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. How do i file 2011 taxes The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. How do i file 2011 taxes In the case of a removal from a terminal, the terminal is an approved terminal. How do i file 2011 taxes Either: The person otherwise liable for tax uses the kerosene for a feedstock purpose, or The kerosene is sold for use by the buyer for a feedstock purpose and, at the time of the sale, the person otherwise liable for tax has an unexpired certificate (described later) from the buyer and has no reason to believe any information on the certificate is false. How do i file 2011 taxes   If all of the requirements above are not met, then tax is imposed at $. How do i file 2011 taxes 244 per gallon. How do i file 2011 taxes   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. How do i file 2011 taxes For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. How do i file 2011 taxes A feedstock user is a person that uses kerosene for a feedstock purpose. How do i file 2011 taxes A registered feedstock user is a person that has been registered by the IRS as a feedstock user. How do i file 2011 taxes See Registration Requirements, earlier. How do i file 2011 taxes Later sales. How do i file 2011 taxes   The excise tax ($. How do i file 2011 taxes 244 per gallon) applies to kerosene sold for use by the buyer for a feedstock purpose (item (3)(b) above) if the buyer in that sale later sells the kerosene. How do i file 2011 taxes The tax is imposed at the time of the later sale and that seller is liable for the tax. How do i file 2011 taxes Certificate. How do i file 2011 taxes   The certificate from the buyer certifies the buyer is a registered feedstock user and the kerosene will be used by the buyer for a feedstock purpose. How do i file 2011 taxes The certificate may be included as part of any business records normally used for a sale. How do i file 2011 taxes A model certificate is shown in the Appendix as Model Certificate G. How do i file 2011 taxes Your certificate must contain all information necessary to complete the model. How do i file 2011 taxes   A certificate expires on the earliest of the following dates. How do i file 2011 taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file 2011 taxes The date the seller is provided a new certificate or notice that the current certificate is invalid. How do i file 2011 taxes The date the seller is notified the buyer's registration has been revoked or suspended. How do i file 2011 taxes   The buyer must provide a new certificate if any information on a certificate has changed. How do i file 2011 taxes Back-up Tax Tax is imposed on the delivery of any of the following into the fuel supply tank of a diesel-powered highway vehicle. How do i file 2011 taxes Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. How do i file 2011 taxes Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. How do i file 2011 taxes Any liquid other than gasoline, diesel fuel, or kerosene. How do i file 2011 taxes Generally, this back-up tax is imposed at a rate of $. How do i file 2011 taxes 244 per gallon. How do i file 2011 taxes Liability for tax. How do i file 2011 taxes   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. How do i file 2011 taxes In addition, the seller of the diesel fuel or kerosene is jointly and severally liable for the tax if the seller knows or has reason to know that the fuel will be used for other than a nontaxable use. How do i file 2011 taxes Exemptions from the back-up tax. How do i file 2011 taxes   The back-up tax does not apply to a delivery of diesel fuel or kerosene for uses 1, 2, 6, 7, 12, 13, 14, and 15 listed under Definitions of Nontaxable Uses in chapter 2. How do i file 2011 taxes   In addition, since the back-up tax is imposed only on the delivery into the fuel supply tank of a diesel-powered vehicle or train, the tax does not apply to diesel fuel or kerosene used as heating oil or in stationary engines. How do i file 2011 taxes Diesel-Water Fuel Emulsion Diesel-water fuel emulsion means diesel fuel at least 14% of which is water and for which the emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003. How do i file 2011 taxes A reduced tax rate of $. How do i file 2011 taxes 198 per gallon is imposed on a diesel-water fuel emulsion. How do i file 2011 taxes To be eligible for the reduced rate, the person who sells, removes, or uses the diesel-water fuel emulsion must be registered by the IRS. How do i file 2011 taxes If the diesel-water fuel emulsion does not meet the requirements above, or if the person who sells, removes, or uses the fuel is not registered, the diesel-water fuel emulsion is taxed at $. How do i file 2011 taxes 244 per gallon. How do i file 2011 taxes Credits or refunds. How do i file 2011 taxes   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. How do i file 2011 taxes Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. How do i file 2011 taxes 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). How do i file 2011 taxes For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. How do i file 2011 taxes 219. How do i file 2011 taxes The rate of $. How do i file 2011 taxes 219 also applies if kerosene is removed into any aircraft from a qualified refueler truck, tanker, or tank wagon that is loaded with the kerosene from a terminal that is located within an airport. How do i file 2011 taxes The airport terminal does not need to be a secured airport terminal for this rate to apply. How do i file 2011 taxes However, the refueler truck, tanker, or tank wagon must meet the requirements discussed under Certain refueler trucks, tankers, and tank wagons, treated as terminals, later. How do i file 2011 taxes For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. How do i file 2011 taxes 044 per gallon. How do i file 2011 taxes For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. How do i file 2011 taxes 044 rate applies only if the truck, tanker, or tank wagon is loaded at a terminal that is located in a secured area of the airport. How do i file 2011 taxes See Terminal located within a secured area of an airport, later. How do i file 2011 taxes In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. How do i file 2011 taxes For kerosene removed directly into the fuel tank of an aircraft for a use exempt from tax under section 4041(c) (such as use in an aircraft for the exclusive use of a state or local government), the rate of tax is $. How do i file 2011 taxes 001. How do i file 2011 taxes There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. How do i file 2011 taxes The kerosene must be removed from a qualifying refueler truck, tanker, or tank wagon loaded at a terminal located within a secured area of an airport. How do i file 2011 taxes See Terminal located within a secured area of an airport, later. How do i file 2011 taxes In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. How do i file 2011 taxes The position holder is liable for the $. How do i file 2011 taxes 001 per gallon tax. How do i file 2011 taxes For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. How do i file 2011 taxes 141 per gallon applies. How do i file 2011 taxes Certain refueler trucks, tankers, and tank wagons treated as terminals. How do i file 2011 taxes   For purposes of the tax imposed on kerosene for use in aviation removed directly into the fuel tank of an aircraft for use in commercial aviation, certain refueler trucks, tankers, and tank wagons are treated as part of a terminal if the following conditions are met. How do i file 2011 taxes Such terminal is located within an area of an airport. How do i file 2011 taxes Any kerosene for use in aviation that is loaded in a refueler truck, tanker, or tank wagon at a terminal is for delivery into aircraft at the airport in which the terminal is located. How do i file 2011 taxes Except in exigent circumstances, such as those identified in Notice 2005-80, no vehicle registered for highway use is loaded with kerosene for use in aviation at the terminal. How do i file 2011 taxes The refueler truck, tanker, or tank wagon meets the following requirements: Has storage tanks, hose, and coupling equipment designed and used for fueling aircraft, Is not registered for highway use, and Is operated by the terminal operator or a person that makes a daily accounting to the terminal operator of each delivery of fuel from the refueler truck, tanker, or tank wagon. How do i file 2011 taxes Information reporting will be required by terminal operators regarding this provision. How do i file 2011 taxes Until the format of this information reporting is issued, taxpayers are required to retain records regarding the daily accounting, but are not required to report such information. How do i file 2011 taxes Terminal located within a secured area of an airport. How do i file 2011 taxes   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. How do i file 2011 taxes This list refers to fueling operations at airport terminals as it applies to the federal excise tax on kerosene for use in aviation, and has nothing to do with the general security of airports either included or not included in the list. How do i file 2011 taxes Liability For Tax If the kerosene is removed directly into the fuel tank of an aircraft for use in commercial aviation, the operator of the aircraft in commercial aviation is liable for the tax on the removal at the rate of $. How do i file 2011 taxes 044 per gallon. How do i file 2011 taxes However, the position holder is liable for the LUST tax for kerosene for use in aviation removed directly into the fuel tank of an aircraft for use exempt from tax under section 4041(c) (except foreign trade). How do i file 2011 taxes For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. How do i file 2011 taxes For the aircraft operator to be liable for the tax $. How do i file 2011 taxes 044 rate, the position holder must meet the following requirements: Is a taxable fuel registrant, Has an unexpired certificate (a model certificate is shown in the Appendix as Model Certificate K) from the operator of the aircraft, and Has no reason to believe any of the information in the certificate is false. How do i file 2011 taxes Commercial aviation. How do i file 2011 taxes   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. How do i file 2011 taxes However, commercial aviation does not include any of the following uses. How do i file 2011 taxes Any use exclusively for the purpose of skydiving. How do i file 2011 taxes Certain air transportation by seaplane. How do i file 2011 taxes See Seaplanes under Transportation of Persons by Air in chapter 4. How do i file 2011 taxes Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. How do i file 2011 taxes For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. How do i file 2011 taxes Any use of an aircraft that has a maximum certificated takeoff weight of 6,000 pounds or less, unless the aircraft is operated on an established line. How do i file 2011 taxes For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. How do i file 2011 taxes Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. How do i file 2011 taxes See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. How do i file 2011 taxes Surtax on any liquid used in a fractional ownership program aircraft as fuel Fuel used in a fractional ownership program aircraft (as defined below) after March 31, 2012, is subject to a surtax of $. How do i file 2011 taxes 141 per gallon. How do i file 2011 taxes The fractional ownership program manager is liable for the tax. How do i file 2011 taxes The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. How do i file 2011 taxes If the surtax is imposed, the following air transportation taxes do not apply. How do i file 2011 taxes Transportation of persons by air. How do i file 2011 taxes Transportation of property by air. How do i file 2011 taxes Use of international air travel facilities. How do i file 2011 taxes These taxes are described under Air Transportation Taxes, later. How do i file 2011 taxes A fractional ownership program aircraft flight is considered noncommercial aviation, for the rules for kerosene used in noncommercial aviation, see Kerosene for Use in Aviation above. How do i file 2011 taxes Fractional ownership aircraft program    is a program under which:  A single fractional ownership program manager provides fractional ownership program management services on behalf of the fractional owners; There are one or more fractional owners per fractional program aircraft, with at least one fractional program aircraft having more than one owner; For at least two fractional program aircraft, none of the ownership interests in the aircraft are less than the minimum fractional ownership interest or held by the program manager; There exists a dry-lease aircraft exchange arrangement among all of the fractional owners; and There are multi-year program agreements covering the fractional ownership, fractional ownership program management services, and dry-lease aircraft exchange aspects of the program. How do i file 2011 taxes Fractional program aircraft. How do i file 2011 taxes   Any aircraft that, in any fractional ownership aircraft program, is listed as a fractional program aircraft in the management specifications issued to the manager of such program by Federal Aviation Administration under subpart K of part 91 title 14, Code of Federal Regulations, and is registered in the U. How do i file 2011 taxes S. How do i file 2011 taxes   Fractional program aircraft are not considered used for transportation of a qualified fractional owner, or on account of such qualified fractional owner when they are used for flight demonstration, maintenance or crew training. How do i file 2011 taxes In such situations, the flight is not commercial aviation. How do i file 2011 taxes Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. How do i file 2011 taxes Fractional owner. How do i file 2011 taxes   Any person owning any interest (including the entire interest) in a fractional program aircraft. How do i file 2011 taxes Dry lease aircraft exchange. How do i file 2011 taxes   An agreement, documented by the written program agreements, under which the fractional program aircraft are available, on an as-needed basis without crew, to each fractional owner. How do i file 2011 taxes Special rule relating to deadhead service. How do i file 2011 taxes   A fractional program aircraft will not be considered to be used on account of a qualified fractional owner when it is used in deadhead service and a person other than a qualified fractional owner is separately charged for such service. How do i file 2011 taxes More information. How do i file 2011 taxes   See section 4043 for more information on the surtax. How do i file 2011 taxes Certificate for Commercial Aviation and Exempt Uses A certificate is required from the aircraft operator: To support aircraft operator liability for tax on removal of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation, or For exempt uses. How do i file 2011 taxes Certificate. How do i file 2011 taxes   The certificate may be included as part of any business records normally used for a sale. How do i file 2011 taxes See Model Certificate K in the Appendix. How do i file 2011 taxes   A certificate expires on the earliest of the following dates. How do i file 2011 taxes The date 1 year after the effective date (not earlier than the date signed) of the certificate. How do i file 2011 taxes The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. How do i file 2011 taxes The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. How do i file 2011 taxes   The buyer must provide a new certificate if any information on a certificate has changed. How do i file 2011 taxes   The IRS may withdraw the buyer's right to provide a certificate if the buyer uses the kerosene for use in aviation to which a certificate relates other than as stated in the certificate. How do i file 2011 taxes Exempt use. How do i file 2011 taxes   The rate on kerosene for use in aviation is $. How do i file 2011 taxes 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. How do i file 2011 taxes An exempt use includes kerosene for the exclusive use of a state or local government. How do i file 2011 taxes There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. How do i file 2011 taxes Flash title transaction. How do i file 2011 taxes   A position holder is not liable for tax if, among other conditions, it obtains a certificate (described above) from the operator of the aircraft into which the kerosene is delivered. How do i file 2011 taxes In a “flash title transaction” the position holder sells the kerosene to a wholesale distributor (reseller) that in turn sells the kerosene to the aircraft operator as the kerosene is being removed from a terminal into the fuel tank of an aircraft. How do i file 2011 taxes In this case, the position holder will be treated as having a certificate from the operator of the aircraft if: The aircraft operator puts the reseller's name, address, and EIN on the certificate in place of the position holder's information; and The reseller provides the position holder with a statement of the kerosene reseller. How do i file 2011 taxes Reseller statement. How do i file 2011 taxes   This is a statement that is signed under penalties of perjury by a person with authority to bind the reseller; is provided at the bottom or on the back of the certificate (or in an attached document); and contains: The reseller's name, address, and EIN; The position holder's name, address, and EIN; and A statement that the reseller has no reason to believe that any information in the accompanying aircraft operator's certificate is false. How do i file 2011 taxes Credits or Refunds. How do i file 2011 taxes   A claim may be made by the ultimate purchaser (the operator) for taxed kerosene for use in aviation used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia). How do i file 2011 taxes A claim may be made by a registered ultimate vendor for certain sales. How do i file 2011 taxes For more information, see chapter 2. How do i file 2011 taxes Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. How do i file 2011 taxes Other Fuels include alternative fuels. How do i file 2011 taxes Alternative fuels are: Liquefied petroleum gas (LPG), “P Series” fuels, Compressed natural gas (CNG) (discussed later), Liquefied hydrogen, Any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, Liquid fuel derived from biomass, Liquefied natural gas (LNG), and Liquefied gas derived from biomass. How do i file 2011 taxes Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. How do i file 2011 taxes Qualified methanol and ethanol fuels. How do i file 2011 taxes   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. How do i file 2011 taxes The tax rates are listed in the Instructions for Form 720. How do i file 2011 taxes Partially exempt methanol and ethanol fuels. How do i file 2011 taxes   A reduced tax rate applies to these fuels. How do i file 2011 taxes Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. How do i file 2011 taxes The tax rates are listed in the Instructions for Form 720. How do i file 2011 taxes Motor vehicles. How do i file 2011 taxes   Motor vehicles include all types of vehicles, whether or not registered (or required to be registered) for highway use, that have both the following characteristics. How do i file 2011 taxes They are propelled by a motor. How do i file 2011 taxes They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t