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Irs Tax Tables 2010

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Irs Tax Tables 2010

Irs tax tables 2010 1. Irs tax tables 2010   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. Irs tax tables 2010 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. Irs tax tables 2010 Reseller statement. Irs tax tables 2010 Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. Irs tax tables 2010 Deep-draft ocean-going vessels. Irs tax tables 2010 Passenger vessels. Irs tax tables 2010 Ocean-going barges. Irs tax tables 2010 State or local governments. Irs tax tables 2010 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. Irs tax tables 2010 Gasoline, including aviation gasoline and gasoline blendstocks. Irs tax tables 2010 Diesel fuel, including dyed diesel fuel. Irs tax tables 2010 Diesel-water fuel emulsion. Irs tax tables 2010 Kerosene, including dyed kerosene and kerosene used in aviation. Irs tax tables 2010 Other Fuels (including alternative fuels). Irs tax tables 2010 Compressed natural gas (CNG). Irs tax tables 2010 Fuels used in commercial transportation on inland waterways. Irs tax tables 2010 Any liquid used in a fractional ownership program aircraft as fuel. Irs tax tables 2010 The following terms are used throughout the discussion of fuel taxes. Irs tax tables 2010 Other terms are defined in the discussion of the specific fuels to which they pertain. Irs tax tables 2010 Agri-biodiesel. Irs tax tables 2010   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. Irs tax tables 2010 Approved terminal or refinery. Irs tax tables 2010   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. Irs tax tables 2010 Biodiesel. Irs tax tables 2010   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. Irs tax tables 2010 Blended taxable fuel. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 Blender. Irs tax tables 2010   This is the person that produces blended taxable fuel. Irs tax tables 2010 Bulk transfer. Irs tax tables 2010   This is the transfer of taxable fuel by pipeline or vessel. Irs tax tables 2010 Bulk transfer/terminal system. Irs tax tables 2010   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Irs tax tables 2010 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. Irs tax tables 2010 Cellulosic biofuel. Irs tax tables 2010   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. Irs tax tables 2010 Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). Irs tax tables 2010 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. Irs tax tables 2010 Also see Second generation biofuel below. Irs tax tables 2010 Diesel-water fuel emulsion. Irs tax tables 2010   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. Irs tax tables 2010 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. Irs tax tables 2010 Dry lease aircraft exchange. Irs tax tables 2010   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs tax tables 2010 Enterer. Irs tax tables 2010   This is the importer of record (under customs law) for the taxable fuel. Irs tax tables 2010 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. Irs tax tables 2010 If there is no importer of record, the owner at the time of entry into the United States is the enterer. Irs tax tables 2010 Entry. Irs tax tables 2010   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. Irs tax tables 2010 This does not apply to fuel brought into Puerto Rico (which is part of the U. Irs tax tables 2010 S. Irs tax tables 2010 customs territory), but does apply to fuel brought into the United States from Puerto Rico. Irs tax tables 2010 Fractional ownership aircraft program and fractional program aircraft. Irs tax tables 2010   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. Irs tax tables 2010 Measurement of taxable fuel. Irs tax tables 2010   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. Irs tax tables 2010 Other fuels. Irs tax tables 2010   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. Irs tax tables 2010 Pipeline operator. Irs tax tables 2010   This is the person that operates a pipeline within the bulk transfer/terminal system. Irs tax tables 2010 Position holder. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 A terminal operator that owns taxable fuel in its terminal is a position holder. Irs tax tables 2010 Rack. Irs tax tables 2010   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. Irs tax tables 2010 Refiner. Irs tax tables 2010   This is any person that owns, operates, or otherwise controls a refinery. Irs tax tables 2010 Refinery. Irs tax tables 2010   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. Irs tax tables 2010 However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. Irs tax tables 2010 For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. Irs tax tables 2010 Registrant. Irs tax tables 2010   This is a taxable fuel registrant (see Registration Requirements, later). Irs tax tables 2010 Removal. Irs tax tables 2010   This is any physical transfer of taxable fuel. Irs tax tables 2010 It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. Irs tax tables 2010 However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. Irs tax tables 2010 Renewable diesel. Irs tax tables 2010   See Renewable Diesel Credits in chapter 2. Irs tax tables 2010 Sale. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 Second generation biofuel. Irs tax tables 2010   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. Irs tax tables 2010 S. Irs tax tables 2010 C. Irs tax tables 2010 7545). Irs tax tables 2010 It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. Irs tax tables 2010 It is not alcohol of less than 150 proof (disregard any added denaturants). Irs tax tables 2010 See Form 6478 for more information. Irs tax tables 2010 State. Irs tax tables 2010   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. Irs tax tables 2010 An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. Irs tax tables 2010 Taxable fuel. Irs tax tables 2010   This means gasoline, diesel fuel, and kerosene. Irs tax tables 2010 Terminal. Irs tax tables 2010   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 Terminal operator. Irs tax tables 2010   This is any person that owns, operates, or otherwise controls a terminal. Irs tax tables 2010 Throughputter. Irs tax tables 2010   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). Irs tax tables 2010 Vessel operator. Irs tax tables 2010   This is the person that operates a vessel within the bulk transfer/terminal system. Irs tax tables 2010 However, vessel does not include a deep draft ocean-going vessel. Irs tax tables 2010 Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. Irs tax tables 2010 A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. Irs tax tables 2010 For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. Irs tax tables 2010 The returns are due the last day of the month following the month in which the transaction occurs. Irs tax tables 2010 Generally, these returns can be filed on paper or electronically. Irs tax tables 2010 For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. Irs tax tables 2010 Publication 3536 is only available on the IRS website. Irs tax tables 2010 Form 720-TO. Irs tax tables 2010   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. Irs tax tables 2010 Each terminal operator must file a separate form for each approved terminal. Irs tax tables 2010 Form 720-CS. Irs tax tables 2010   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. Irs tax tables 2010 Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. Irs tax tables 2010 See Form 637 for other persons who must register and for more information about registration. Irs tax tables 2010 Persons that are required to be registered. Irs tax tables 2010   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. Irs tax tables 2010 Persons that may register. Irs tax tables 2010   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. Irs tax tables 2010 Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. Irs tax tables 2010 However, they must be registered to file claims for certain sales and uses of fuel. Irs tax tables 2010 See Form 637 for more information. Irs tax tables 2010 Taxable fuel registrant. Irs tax tables 2010   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. Irs tax tables 2010 The term registrant as used in the discussions of these fuels means a taxable fuel registrant. Irs tax tables 2010 Additional information. Irs tax tables 2010   See the Form 637 instructions for the information you must submit when you apply for registration. Irs tax tables 2010 Failure to register. Irs tax tables 2010   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. Irs tax tables 2010 Gasoline and Aviation Gasoline Gasoline. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 Gasoline also includes gasoline blendstocks, discussed later. Irs tax tables 2010 Aviation gasoline. Irs tax tables 2010   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. Irs tax tables 2010 Taxable Events The tax on gasoline is $. Irs tax tables 2010 184 per gallon. Irs tax tables 2010 The tax on aviation gasoline is $. Irs tax tables 2010 194 per gallon. Irs tax tables 2010 When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. Irs tax tables 2010 141 per gallon. Irs tax tables 2010 See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. Irs tax tables 2010 Tax is imposed on the removal, entry, or sale of gasoline. Irs tax tables 2010 Each of these events is discussed later. Irs tax tables 2010 Also, see the special rules that apply to gasoline blendstocks, later. Irs tax tables 2010 If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. Irs tax tables 2010 See Refunds of Second Tax in chapter 2. Irs tax tables 2010 Removal from terminal. Irs tax tables 2010   All removals of gasoline at a terminal rack are taxable. Irs tax tables 2010 The position holder for that gasoline is liable for the tax. Irs tax tables 2010 Two-party exchanges. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. Irs tax tables 2010 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. Irs tax tables 2010 The transaction is subject to a written contract. Irs tax tables 2010 Terminal operator's liability. Irs tax tables 2010   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. Irs tax tables 2010   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. Irs tax tables 2010 The terminal operator is a registrant. Irs tax tables 2010 The terminal operator has an unexpired notification certificate (discussed later) from the position holder. Irs tax tables 2010 The terminal operator has no reason to believe any information on the certificate is false. Irs tax tables 2010 Removal from refinery. Irs tax tables 2010   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. Irs tax tables 2010 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. Irs tax tables 2010 It is made at the refinery rack. Irs tax tables 2010 The refiner is liable for the tax. Irs tax tables 2010 Exception. Irs tax tables 2010   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. Irs tax tables 2010 The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs tax tables 2010 The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs tax tables 2010 The removal from the refinery is by railcar. Irs tax tables 2010 The same person operates the refinery and the facility at which the gasoline is received. Irs tax tables 2010 Entry into the United States. Irs tax tables 2010   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. Irs tax tables 2010 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs tax tables 2010 It is not made by bulk transfer. Irs tax tables 2010 The enterer is liable for the tax. Irs tax tables 2010 Importer of record's liability. Irs tax tables 2010   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. Irs tax tables 2010   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs tax tables 2010 The importer of record has an unexpired notification certificate (discussed later) from the enterer. Irs tax tables 2010 The importer of record has no reason to believe any information in the certificate is false. Irs tax tables 2010 Customs bond. Irs tax tables 2010   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. Irs tax tables 2010 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs tax tables 2010   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. Irs tax tables 2010 The position holder is liable for the tax. Irs tax tables 2010 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs tax tables 2010 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs tax tables 2010 Bulk transfers not received at approved terminal or refinery. Irs tax tables 2010   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. Irs tax tables 2010 No tax was previously imposed (as discussed earlier) on any of the following events. Irs tax tables 2010 The removal from the refinery. Irs tax tables 2010 The entry into the United States. Irs tax tables 2010 The removal from a terminal by an unregistered position holder. Irs tax tables 2010 Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). Irs tax tables 2010   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. Irs tax tables 2010 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs tax tables 2010 The owner is a registrant. Irs tax tables 2010 The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. Irs tax tables 2010 The owner has no reason to believe any information on the certificate is false. Irs tax tables 2010 The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. Irs tax tables 2010 The operator is jointly and severally liable if the owner does not meet these conditions. Irs tax tables 2010 Sales to unregistered person. Irs tax tables 2010   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. Irs tax tables 2010   The seller is liable for the tax. Irs tax tables 2010 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs tax tables 2010   The seller is a registrant. Irs tax tables 2010 The seller has an unexpired notification certificate (discussed later) from the buyer. Irs tax tables 2010 The seller has no reason to believe any information on the certificate is false. Irs tax tables 2010 The buyer of the gasoline is liable for the tax if the seller meets these conditions. Irs tax tables 2010 The buyer is jointly and severally liable if the seller does not meet these conditions. Irs tax tables 2010 Exception. Irs tax tables 2010   The tax does not apply to a sale if all of the following apply. Irs tax tables 2010 The buyer's principal place of business is not in the United States. Irs tax tables 2010 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs tax tables 2010 The seller is a registrant and the exporter of record. Irs tax tables 2010 The fuel was exported. Irs tax tables 2010 Removal or sale of blended gasoline. Irs tax tables 2010   The removal or sale of blended gasoline by the blender is taxable. Irs tax tables 2010 See Blended taxable fuel under Definitions, earlier. Irs tax tables 2010   The blender is liable for the tax. Irs tax tables 2010 The tax is figured on the number of gallons not previously subject to the tax on gasoline. Irs tax tables 2010   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. Irs tax tables 2010 See Form 720 to report this tax. Irs tax tables 2010 You also must be registered with the IRS as a blender. Irs tax tables 2010 See Form 637. Irs tax tables 2010   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. Irs tax tables 2010 Notification certificate. Irs tax tables 2010   The notification certificate is used to notify a person of the registration status of the registrant. Irs tax tables 2010 A copy of the registrant's letter of registration cannot be used as a notification certificate. Irs tax tables 2010 A model notification certificate is shown in the Appendix as Model Certificate C. Irs tax tables 2010 A notification certificate must contain all information necessary to complete the model. Irs tax tables 2010   The certificate may be included as part of any business records normally used for a sale. Irs tax tables 2010 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. Irs tax tables 2010 The registrant must provide a new certificate if any information on a certificate has changed. Irs tax tables 2010 Additional persons liable. Irs tax tables 2010   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. Irs tax tables 2010 Gasoline Blendstocks Gasoline blendstocks may be subject to $. Irs tax tables 2010 001 per gallon LUST tax as discussed below. Irs tax tables 2010 Gasoline includes gasoline blendstocks. Irs tax tables 2010 The previous discussions apply to these blendstocks. Irs tax tables 2010 However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. Irs tax tables 2010 001 per gallon or are not subject to the excise tax. Irs tax tables 2010 Blendstocks. Irs tax tables 2010   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. Irs tax tables 2010   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. Irs tax tables 2010 Not used to produce finished gasoline. Irs tax tables 2010   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. Irs tax tables 2010 Removals and entries not connected to sale. Irs tax tables 2010   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. Irs tax tables 2010 Removals and entries connected to sale. Irs tax tables 2010   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. Irs tax tables 2010 The person has an unexpired certificate (discussed later) from the buyer. Irs tax tables 2010 The person has no reason to believe any information in the certificate is false. Irs tax tables 2010 Sales after removal or entry. Irs tax tables 2010   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. Irs tax tables 2010 The seller is liable for the tax. Irs tax tables 2010 However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. Irs tax tables 2010 The seller has an unexpired certificate (discussed next) from the buyer. Irs tax tables 2010 The seller has no reason to believe any information in the certificate is false. Irs tax tables 2010 Certificate of buyer. Irs tax tables 2010   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. Irs tax tables 2010 The certificate may be included as part of any business records normally used for a sale. Irs tax tables 2010 A model certificate is shown in the Appendix as Model Certificate D. Irs tax tables 2010 The certificate must contain all information necessary to complete the model. Irs tax tables 2010   A certificate expires on the earliest of the following dates. Irs tax tables 2010 The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs tax tables 2010 The date a new certificate is provided to the seller. Irs tax tables 2010 The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. Irs tax tables 2010 The buyer must provide a new certificate if any information on a certificate has changed. Irs tax tables 2010   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. Irs tax tables 2010 Received at approved terminal or refinery. Irs tax tables 2010   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. Irs tax tables 2010 The person is a registrant. Irs tax tables 2010 The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. Irs tax tables 2010 The person has no reason to believe any information on the certificate is false. Irs tax tables 2010 Bulk transfers to registered industrial user. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 Credits or Refunds. Irs tax tables 2010   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. Irs tax tables 2010 For more information, see chapter 2. Irs tax tables 2010 Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. Irs tax tables 2010 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. Irs tax tables 2010 Diesel fuel does not include gasoline, kerosene, excluded liquid, No. Irs tax tables 2010 5 and No. Irs tax tables 2010 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. Irs tax tables 2010 An excluded liquid is either of the following. Irs tax tables 2010 A liquid that contains less than 4% normal paraffins. Irs tax tables 2010 A liquid with all the following properties. Irs tax tables 2010 Distillation range of 125 degrees Fahrenheit or less. Irs tax tables 2010 Sulfur content of 10 ppm or less. Irs tax tables 2010 Minimum color of +27 Saybolt. Irs tax tables 2010 Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. Irs tax tables 2010 Kerosene. Irs tax tables 2010   This means any of the following liquids. Irs tax tables 2010 One of the two grades of kerosene (No. Irs tax tables 2010 1-K and No. Irs tax tables 2010 2-K) covered by ASTM specification D3699. Irs tax tables 2010 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). Irs tax tables 2010 See Kerosene for Use in Aviation, later. Irs tax tables 2010   However, kerosene does not include excluded liquid, discussed earlier. Irs tax tables 2010   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. Irs tax tables 2010 Diesel-powered highway vehicle. Irs tax tables 2010   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. Irs tax tables 2010 Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. Irs tax tables 2010 For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. Irs tax tables 2010 2) in chapter 2. Irs tax tables 2010 Diesel-powered train. Irs tax tables 2010   This is any diesel-powered equipment or machinery that rides on rails. Irs tax tables 2010 The term includes a locomotive, work train, switching engine, and track maintenance machine. Irs tax tables 2010 Taxable Events The tax on diesel fuel and kerosene is $. Irs tax tables 2010 244 per gallon. Irs tax tables 2010 It is imposed on the removal, entry, or sale of diesel fuel and kerosene. Irs tax tables 2010 Each of these events is discussed later. Irs tax tables 2010 Only the $. Irs tax tables 2010 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. Irs tax tables 2010 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. Irs tax tables 2010 See Refunds of Second Tax in chapter 2. Irs tax tables 2010 Use in certain intercity and local buses. Irs tax tables 2010   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. Irs tax tables 2010 A claim for $. Irs tax tables 2010 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. Irs tax tables 2010 An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. Irs tax tables 2010 The bus must be engaged in one of the following activities. Irs tax tables 2010 Scheduled transportation along regular routes regardless of the size of the bus. Irs tax tables 2010 Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). Irs tax tables 2010 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. Irs tax tables 2010 Removal from terminal. Irs tax tables 2010   All removals of diesel fuel and kerosene at a terminal rack are taxable. Irs tax tables 2010 The position holder for that fuel is liable for the tax. Irs tax tables 2010 Two-party exchanges. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. Irs tax tables 2010 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. Irs tax tables 2010 The transaction is subject to a written contract. Irs tax tables 2010 Terminal operator's liability. Irs tax tables 2010   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). Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 The terminal operator is a registrant. Irs tax tables 2010 The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. Irs tax tables 2010 The terminal operator has no reason to believe any information on the certificate is false. Irs tax tables 2010 Removal from refinery. Irs tax tables 2010   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. Irs tax tables 2010 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. Irs tax tables 2010 It is made at the refinery rack. Irs tax tables 2010 The refiner is liable for the tax. Irs tax tables 2010 Exception. Irs tax tables 2010   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. Irs tax tables 2010 The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. Irs tax tables 2010 The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. Irs tax tables 2010 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. Irs tax tables 2010 Entry into the United States. Irs tax tables 2010   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. Irs tax tables 2010 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. Irs tax tables 2010 It is not made by bulk transfer. Irs tax tables 2010 The enterer is liable for the tax. Irs tax tables 2010 Importer of record's liability. Irs tax tables 2010   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. Irs tax tables 2010   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. Irs tax tables 2010 The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. Irs tax tables 2010 The importer of record has no reason to believe any information in the certificate is false. Irs tax tables 2010 Customs bond. Irs tax tables 2010   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. Irs tax tables 2010 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. Irs tax tables 2010   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. Irs tax tables 2010 The position holder is liable for the tax. Irs tax tables 2010 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. Irs tax tables 2010 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. Irs tax tables 2010 Bulk transfers not received at approved terminal or refinery. Irs tax tables 2010   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. Irs tax tables 2010 No tax was previously imposed (as discussed earlier) on any of the following events. Irs tax tables 2010 The removal from the refinery. Irs tax tables 2010 The entry into the United States. Irs tax tables 2010 The removal from a terminal by an unregistered position holder. Irs tax tables 2010 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). Irs tax tables 2010   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. Irs tax tables 2010 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. Irs tax tables 2010 The owner is a registrant. Irs tax tables 2010 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. Irs tax tables 2010 The owner has no reason to believe any information on the certificate is false. Irs tax tables 2010 The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. Irs tax tables 2010 The operator is jointly and severally liable if the owner does not meet these conditions. Irs tax tables 2010 Sales to unregistered person. Irs tax tables 2010   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. Irs tax tables 2010   The seller is liable for the tax. Irs tax tables 2010 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. Irs tax tables 2010 The seller is a registrant. Irs tax tables 2010 The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. Irs tax tables 2010 The seller has no reason to believe any information on the certificate is false. Irs tax tables 2010 The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. Irs tax tables 2010 The buyer is jointly and severally liable if the seller does not meet these conditions. Irs tax tables 2010 Exception. Irs tax tables 2010   The tax does not apply to a sale if all of the following apply. Irs tax tables 2010 The buyer's principal place of business is not in the United States. Irs tax tables 2010 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. Irs tax tables 2010 The seller is a registrant and the exporter of record. Irs tax tables 2010 The fuel was exported. Irs tax tables 2010 Removal or sale of blended diesel fuel or kerosene. Irs tax tables 2010   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. Irs tax tables 2010 Blended taxable fuel produced using biodiesel is subject to the tax. Irs tax tables 2010 See Blended taxable fuel under Definitions, earlier. Irs tax tables 2010   The blender is liable for the tax. Irs tax tables 2010 The tax is figured on the number of gallons not previously subject to the tax. Irs tax tables 2010   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. Irs tax tables 2010 Generally, the biodiesel mixture must be diesel fuel (defined earlier). Irs tax tables 2010 See Form 720 to report this tax. Irs tax tables 2010 You also must be registered by the IRS as a blender. Irs tax tables 2010 See Form 637 for more information. Irs tax tables 2010   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. Irs tax tables 2010 Additional persons liable. Irs tax tables 2010   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. Irs tax tables 2010 Credits or Refunds. Irs tax tables 2010   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. Irs tax tables 2010 For more information, see chapter 2. Irs tax tables 2010 Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. Irs tax tables 2010 001 per gallon LUST tax as discussed below, unless the fuel is for export. Irs tax tables 2010 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. Irs tax tables 2010 The person otherwise liable for tax (for example, the position holder) is a registrant. Irs tax tables 2010 In the case of a removal from a terminal, the terminal is an approved terminal. Irs tax tables 2010 The diesel fuel or kerosene satisfies the dyeing requirements (described next). Irs tax tables 2010 Dyeing requirements. Irs tax tables 2010   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. Irs tax tables 2010 It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. Irs tax tables 2010 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. Irs tax tables 2010 Is indelibly dyed by mechanical injection. Irs tax tables 2010 See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. Irs tax tables 2010 Notice required. Irs tax tables 2010   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. Irs tax tables 2010   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. Irs tax tables 2010   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). Irs tax tables 2010 That seller is subject to the penalty described next. Irs tax tables 2010 Penalty. Irs tax tables 2010   A penalty is imposed on a person if any of the following situations apply. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. Irs tax tables 2010 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. Irs tax tables 2010   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Irs tax tables 2010 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Irs tax tables 2010   This penalty is in addition to any tax imposed on the fuel. Irs tax tables 2010   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. Irs tax tables 2010   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. Irs tax tables 2010   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. Irs tax tables 2010 However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. Irs tax tables 2010 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. Irs tax tables 2010 Exception to penalty. Irs tax tables 2010   The penalty under item (3) will not apply in any of the following situations. Irs tax tables 2010 Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. Irs tax tables 2010 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. Irs tax tables 2010 The alteration or attempted alteration occurs in an exempt area of Alaska. Irs tax tables 2010 See Removal for sale or use in Alaska, later. Irs tax tables 2010 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. Irs tax tables 2010 Alaska and Feedstocks Tax of $. Irs tax tables 2010 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). Irs tax tables 2010 Undyed kerosene used for feedstock purposes. Irs tax tables 2010 Removal for sale or use in Alaska. Irs tax tables 2010   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. Irs tax tables 2010 The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. Irs tax tables 2010 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. Irs tax tables 2010 In the case of a removal from a terminal, the terminal is an approved terminal. Irs tax tables 2010 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. Irs tax tables 2010   If all three of the requirements above are not met, then tax is imposed at $. Irs tax tables 2010 244 per gallon. Irs tax tables 2010   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. Irs tax tables 2010 Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. Irs tax tables 2010 Later sales. Irs tax tables 2010   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. Irs tax tables 2010 The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. Irs tax tables 2010 However, the sale is not taxable (other than the LUST tax at $. Irs tax tables 2010 001 per gallon) if all the following requirements are met. Irs tax tables 2010 The fuel is sold in Alaska for certain nontaxable uses. Irs tax tables 2010 The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. Irs tax tables 2010 The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. Irs tax tables 2010 Feedstock purposes. Irs tax tables 2010   The $. Irs tax tables 2010 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. Irs tax tables 2010 The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. Irs tax tables 2010 In the case of a removal from a terminal, the terminal is an approved terminal. Irs tax tables 2010 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. Irs tax tables 2010   If all of the requirements above are not met, then tax is imposed at $. Irs tax tables 2010 244 per gallon. Irs tax tables 2010   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. Irs tax tables 2010 For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. Irs tax tables 2010 A feedstock user is a person that uses kerosene for a feedstock purpose. Irs tax tables 2010 A registered feedstock user is a person that has been registered by the IRS as a feedstock user. Irs tax tables 2010 See Registration Requirements, earlier. Irs tax tables 2010 Later sales. Irs tax tables 2010   The excise tax ($. Irs tax tables 2010 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. Irs tax tables 2010 The tax is imposed at the time of the later sale and that seller is liable for the tax. Irs tax tables 2010 Certificate. Irs tax tables 2010   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. Irs tax tables 2010 The certificate may be included as part of any business records normally used for a sale. Irs tax tables 2010 A model certificate is shown in the Appendix as Model Certificate G. Irs tax tables 2010 Your certificate must contain all information necessary to complete the model. Irs tax tables 2010   A certificate expires on the earliest of the following dates. Irs tax tables 2010 The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs tax tables 2010 The date the seller is provided a new certificate or notice that the current certificate is invalid. Irs tax tables 2010 The date the seller is notified the buyer's registration has been revoked or suspended. Irs tax tables 2010   The buyer must provide a new certificate if any information on a certificate has changed. Irs tax tables 2010 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. Irs tax tables 2010 Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. Irs tax tables 2010 Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. Irs tax tables 2010 Any liquid other than gasoline, diesel fuel, or kerosene. Irs tax tables 2010 Generally, this back-up tax is imposed at a rate of $. Irs tax tables 2010 244 per gallon. Irs tax tables 2010 Liability for tax. Irs tax tables 2010   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. Irs tax tables 2010 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. Irs tax tables 2010 Exemptions from the back-up tax. Irs tax tables 2010   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. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 A reduced tax rate of $. Irs tax tables 2010 198 per gallon is imposed on a diesel-water fuel emulsion. Irs tax tables 2010 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. Irs tax tables 2010 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 $. Irs tax tables 2010 244 per gallon. Irs tax tables 2010 Credits or refunds. Irs tax tables 2010   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. Irs tax tables 2010 Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. Irs tax tables 2010 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). Irs tax tables 2010 For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. Irs tax tables 2010 219. Irs tax tables 2010 The rate of $. Irs tax tables 2010 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. Irs tax tables 2010 The airport terminal does not need to be a secured airport terminal for this rate to apply. Irs tax tables 2010 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. Irs tax tables 2010 For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. Irs tax tables 2010 044 per gallon. Irs tax tables 2010 For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. Irs tax tables 2010 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. Irs tax tables 2010 See Terminal located within a secured area of an airport, later. Irs tax tables 2010 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs tax tables 2010 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 $. Irs tax tables 2010 001. Irs tax tables 2010 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs tax tables 2010 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. Irs tax tables 2010 See Terminal located within a secured area of an airport, later. Irs tax tables 2010 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. Irs tax tables 2010 The position holder is liable for the $. Irs tax tables 2010 001 per gallon tax. Irs tax tables 2010 For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. Irs tax tables 2010 141 per gallon applies. Irs tax tables 2010 Certain refueler trucks, tankers, and tank wagons treated as terminals. Irs tax tables 2010   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. Irs tax tables 2010 Such terminal is located within an area of an airport. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 Information reporting will be required by terminal operators regarding this provision. Irs tax tables 2010 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. Irs tax tables 2010 Terminal located within a secured area of an airport. Irs tax tables 2010   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. Irs tax tables 2010 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. Irs tax tables 2010 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 $. Irs tax tables 2010 044 per gallon. Irs tax tables 2010 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). Irs tax tables 2010 For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. Irs tax tables 2010 For the aircraft operator to be liable for the tax $. Irs tax tables 2010 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. Irs tax tables 2010 Commercial aviation. Irs tax tables 2010   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. Irs tax tables 2010 However, commercial aviation does not include any of the following uses. Irs tax tables 2010 Any use exclusively for the purpose of skydiving. Irs tax tables 2010 Certain air transportation by seaplane. Irs tax tables 2010 See Seaplanes under Transportation of Persons by Air in chapter 4. Irs tax tables 2010 Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. Irs tax tables 2010 For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. Irs tax tables 2010 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. Irs tax tables 2010 For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. Irs tax tables 2010 Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. Irs tax tables 2010 See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. Irs tax tables 2010 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 $. Irs tax tables 2010 141 per gallon. Irs tax tables 2010 The fractional ownership program manager is liable for the tax. Irs tax tables 2010 The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. Irs tax tables 2010 If the surtax is imposed, the following air transportation taxes do not apply. Irs tax tables 2010 Transportation of persons by air. Irs tax tables 2010 Transportation of property by air. Irs tax tables 2010 Use of international air travel facilities. Irs tax tables 2010 These taxes are described under Air Transportation Taxes, later. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 Fractional program aircraft. Irs tax tables 2010   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. Irs tax tables 2010 S. Irs tax tables 2010   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. Irs tax tables 2010 In such situations, the flight is not commercial aviation. Irs tax tables 2010 Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. Irs tax tables 2010 Fractional owner. Irs tax tables 2010   Any person owning any interest (including the entire interest) in a fractional program aircraft. Irs tax tables 2010 Dry lease aircraft exchange. Irs tax tables 2010   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. Irs tax tables 2010 Special rule relating to deadhead service. Irs tax tables 2010   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. Irs tax tables 2010 More information. Irs tax tables 2010   See section 4043 for more information on the surtax. Irs tax tables 2010 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. Irs tax tables 2010 Certificate. Irs tax tables 2010   The certificate may be included as part of any business records normally used for a sale. Irs tax tables 2010 See Model Certificate K in the Appendix. Irs tax tables 2010   A certificate expires on the earliest of the following dates. Irs tax tables 2010 The date 1 year after the effective date (not earlier than the date signed) of the certificate. Irs tax tables 2010 The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. Irs tax tables 2010 The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. Irs tax tables 2010   The buyer must provide a new certificate if any information on a certificate has changed. Irs tax tables 2010   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. Irs tax tables 2010 Exempt use. Irs tax tables 2010   The rate on kerosene for use in aviation is $. Irs tax tables 2010 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. Irs tax tables 2010 An exempt use includes kerosene for the exclusive use of a state or local government. Irs tax tables 2010 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. Irs tax tables 2010 Flash title transaction. Irs tax tables 2010   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. Irs tax tables 2010 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. Irs tax tables 2010 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. Irs tax tables 2010 Reseller statement. Irs tax tables 2010   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. Irs tax tables 2010 Credits or Refunds. Irs tax tables 2010   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). Irs tax tables 2010 A claim may be made by a registered ultimate vendor for certain sales. Irs tax tables 2010 For more information, see chapter 2. Irs tax tables 2010 Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. Irs tax tables 2010 Other Fuels include alternative fuels. Irs tax tables 2010 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. Irs tax tables 2010 Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. Irs tax tables 2010 Qualified methanol and ethanol fuels. Irs tax tables 2010   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. Irs tax tables 2010 The tax rates are listed in the Instructions for Form 720. Irs tax tables 2010 Partially exempt methanol and ethanol fuels. Irs tax tables 2010   A reduced tax rate applies to these fuels. Irs tax tables 2010 Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. Irs tax tables 2010 The tax rates are listed in the Instructions for Form 720. Irs tax tables 2010 Motor vehicles. Irs tax tables 2010   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. Irs tax tables 2010 They are propelled by a motor. Irs tax tables 2010 They are designed for carrying or towing loads from one place to another, regardless of the type of material or load carried or t
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Questions and Answers on the Individual Shared Responsibility Provision


Basic Information

1. What is the individual shared responsibility provision?

Under the Affordable Care Act, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States. Starting in 2014, the individual shared responsibility provision calls for each individual to have minimum essential health coverage (known as minimum essential coverage) for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

2. Who is subject to the individual shared responsibility provision?

The provision applies to individuals of all ages, including children. The adult or married couple who can claim a child or another individual as a dependent for federal income tax purposes is responsible for making the payment if the dependent does not have coverage or an exemption.

3. When does the individual shared responsibility provision go into effect?

The provision goes into effect on Jan. 1, 2014. It applies to each month in the calendar year. 

4.  Is transition relief available in certain circumstances?

Yes. Notice 2013-42, published on June 26, 2013, provides transition relief from the shared responsibility payment for individuals who are eligible to enroll in eligible employer-sponsored health plans with a plan year other than a calendar year (non-calendar year plans) if the plan year begins in 2013 and ends in 2014 (2013-2014 plan year). The transition relief applies to an employee, or an individual having a relationship to the employee. The transition relief begins in January 2014 and continues through the month in which the 2013-2014 plan year ends.

In addition, Notice 2014-10, published on Jan. 23, 2014, provides transition relief for individuals covered under certain limited-benefit government-sponsored programs. Coverage under these programs is not minimum essential coverage unless it is designated as such by the Department of Health and Human Services. Under Notice 2014-10, individuals who have coverage under these government-sponsored programs will not be held liable for the shared responsibility payment for months in 2014 when they have that coverage. The specific government-sponsored programs are optional family planning coverage of family services under title XIX of the Social Security Act, optional coverage of tuberculosis-related services under title XIX of the Social Security Act, coverage of pregnancy-related services under title XIX of the Social Security Act, coverage limited to treatment of emergency medical conditions (in accordance with section 1611(b)(12)(A) of title 8 of the United States Code) under title XIX of the Social Security Act, coverage for medically needy individuals under title XIX of the Social Security Act, coverage authorized under section 1115(a)(2) of the Social Security Act, limited-benefit TRICARE coverage of space available care provided under chapter 55 of title 10 of the United States Code and limited-benefit TRICARE coverage of line of duty care under chapter 55 of title 10 of the United States Code.  

5. What counts as minimum essential coverage?

Minimum essential coverage includes the following:

  • Employer-sponsored coverage, including self-insured plans, COBRA coverage and retiree coverage
  • Coverage purchased in the individual market, including a qualified health plan offered by the Health Insurance Marketplace 
  • Medicare Part A coverage and Medicare Advantage plans
  • Most Medicaid coverage
  • Children's Health Insurance Program (CHIP) coverage
  • Certain types of veterans health coverage administered by the Veterans Administration
  • Most types of TRICARE coverage under chapter 55 of title 10 of the United States Code
  • Coverage provided to Peace Corps volunteers
  • Coverage under the Nonappropriated Fund Health Benefit Program
  • Refugee Medical Assistance supported by the Administration for Children and Families
  • Self-funded health coverage offered to students by universities for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these programs may apply to HHS to be recognized as minimum essential coverage)
  • State high risk pools for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these program may apply to HHS to be recognized as minimum essential coverage)
  • Other coverage recognized by the Secretary of HHS as minimum essential coverage

Minimum essential coverage does not include coverage providing only limited benefits, such as the following:

  • Coverage consisting solely of excepted benefits, such as:
    • Stand-alone vision care or dental care
    • Workers' compensation
    • Accident or disability policies
  • Medicaid providing only family planning services
  • Medicaid providing only tuberculosis-related services
  • Medicaid providing only coverage limited to treatment of emergency medical conditions
  •  Pregnancy-related Medicaid coverage*
  • Medicaid coverage for the medically needy*
  • Section 1115 Medicaid demonstration projects*
  • Space available TRICARE coverage provided under chapter 55 of title 10 of the United States Code for individuals who are not eligible for TRICARE coverage for health care services from private sector providers*
  • Line of duty TRICARE coverage provided under chapter 55 of title 10 of the United States Code*

* These categories of coverage are generally not minimum essential coverage. However, to the extent that certain programs within these categories provide comprehensive coverage, the Secretary of HHS may recognize these programs as minimum essential coverage in the future. The IRS in Notice 2014-10 announced relief from the shared responsibility payment for months in 2014 in which individuals are covered under any of these programs to the extent that they are not minimum essential coverage. Information will be made available later about how the income tax return will take account of coverage under one of these programs. 

6. What are the statutory exemptions from the requirement to obtain minimum essential coverage?

  1. Religious conscience. You are a member of a religious sect that is recognized as conscientiously opposed to accepting any insurance benefits. The Social Security Administration administers the process for recognizing these sects according to the criteria in the law.
  2. Health care sharing ministry. You are a member of a recognized health care sharing ministry.
  3. Indian tribes. You are (1) a member of a federally recognized Indian tribe or (2) an individual eligible for services through an Indian care provider.
  4. Income below the income tax return filing requirement. Your income is below the minimum threshold for filing a tax return. The requirement to file a federal tax return depends on your filing status, age and types and amounts of income. To find out if you are required to file a federal tax return, use the IRS Interactive Tax Assistant (ITA).
  5. Short coverage gap. You went without coverage for less than three consecutive months during the year. For more information, see question 22.
  6. Hardship. You have suffered a hardship that makes you unable to obtain coverage, as defined in final regulations issued by the Department of Health and Human Services. See question 21 for more information on claiming hardship exemptions..
  7. Affordability. You can’t afford coverage because the minimum amount you must pay for the premiums is more than eight percent of your household income.
  8. Incarceration. You are in a jail, prison, or similar penal institution or correctional facility after the disposition of charges against you.
  9. Not lawfully present. You are not a U.S. citizen, a U.S. national or an alien lawfully present in the U.S.

7. What do I need to do if I want to be sure I have minimum essential coverage or an exemption for 2014?

The vast majority of coverage that people have today counts as minimum essential coverage. For those who do not have coverage, who anticipate discontinuing the coverage they have currently, or who want to explore whether more affordable options are available, the Health Insurance Marketplace is open in every state and the District of Columbia. The Marketplace helps individuals compare available coverage options, assess their eligibility for financial assistance and find minimum essential coverage that fits their budget.

For those seeking an exemption from the individual responsibility provision, the Marketplace is able to provide certificates of exemption for many of the exemption categories. HHS has issued final regulations on how the Health Insurance Marketplace grants these exemptions. Individuals will also be able to claim certain exemptions for 2014 when they file their federal income tax returns in 2015. Individuals who are not required to file a federal income tax return because their gross income falls below the return filing threshold do not need to take any further action to secure an exemption. See question 21 for further information on how to claim an exemption.

For more information about the Marketplace, visit the Health Insurance Marketplace website. For more information about financial assistance, see our Questions and Answers on the premium tax credit.

8. Is more detailed information available about the individual shared responsibility provision?

Yes. The Treasury Department and the IRS have issued final regulations on the new individual shared responsibility provision, and the IRS has created an individual shared responsibility page. In addition, the Treasury Department and the IRS have issued proposed regulations, which provide guidance on additional issues that were identified in the preamble to the final regulations. Additional information on exemptions and minimum essential coverage is available in final regulations issued by the Department of Health and Human Services and in a Shared Responsibility Provision Question and Answer issued by the Centers for Medicare & Medicaid Services

Who is Affected?

9. Are children subject to the individual shared responsibility provision?

Yes. Each child must have minimum essential coverage or qualify for an exemption for each month in the calendar year. Otherwise, the adult or married couple who can claim the child as a dependent for federal income tax purposes will generally owe a shared responsibility payment for the child..

10. Are senior citizens subject to the individual shared responsibility provision?

Yes. Senior citizens must have minimum essential coverage or qualify for an exemption for each month in a calendar year. Both Medicare Part A and Medicare Part C (also known as Medicare Advantage) qualify as minimum essential coverage.  

11. Are all individuals living in the United States subject to the individual shared responsibility provision?

All U.S. citizens living in the United States are subject to the individual shared responsibility provision as are all permanent residents and all foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes. Foreign nationals who live in the United States for a short enough period that they do not become resident aliens for federal income tax purposes are not subject to the individual shared responsibility payment even though they may have to file a U.S. income tax return. The IRS has more information available on when a foreign national becomes a resident alien for federal income tax purposes.

12. Are US citizens living abroad subject to the individual shared responsibility provision?

Yes. However, U.S. citizens who are not physically present in the United States for at least 330 full days within a 12-month period are treated as having minimum essential coverage for that 12-month period. In addition, U.S. citizens who are bona fide residents of a foreign country (or countries) for an entire taxable year are treated as having minimum essential coverage for that year. In general, these are individuals who qualify for a foreign earned income exclusion under section 911 of the Internal Revenue Code. Individuals may qualify for this rule even if they cannot use the exclusion for all of their foreign earned income because, for example, they are employees of the United States. Individuals that qualify for this rule need take no further action to comply with the individual shared responsibility provision during the months when they qualify. See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for further information on the foreign earned income exclusion.  

U.S. citizens who meet neither the physical presence nor residency requirements will need to maintain minimum essential coverage, qualify for an exemption or make a shared responsibility payment for each month of the year. For this purpose, minimum essential coverage includes a group health plan provided by an overseas employer. One exemption that may be particularly relevant to U.S. citizens living abroad for a small part of a year is the exemption for a short coverage gap. This exemption provides that no shared responsibility payment will be due for a once-per-year gap in coverage that lasts less than three months.  

13. Are residents of the territories subject to the individual shared responsibility provision?

All bona fide residents of the United States territories are treated by law as having minimum essential coverage. They are not required to take any action to comply with the individual shared responsibility provision.

Minimum Essential Coverage

14. If I receive my coverage from my spouse’s employer, will I have minimum essential coverage?

Yes. Employer-sponsored coverage is generally minimum essential coverage. (See question 5 for information on specialized types of coverage that are not minimum essential coverage.) If an employee enrolls in employer-sponsored coverage that provides minimum value for himself and his family, the employee and all of the covered family members have minimum essential coverage.

15. Do my spouse and dependent children have to be covered under the same policy or plan that covers me?

No. You, your spouse and your dependent children do not have to be covered under the same policy or plan. However, you, your spouse and each dependent child for whom you may claim a personal exemption on your federal income tax return must have minimum essential coverage or qualify for an exemption, or you will owe a shared responsibility payment when you file a return.

16. My employer tells me that our company’s health plan is “grandfathered.” Does my employer’s plan provide minimum essential coverage?

Yes. Grandfathered group health plans provide minimum essential coverage.

17. I am a retiree, and I am too young to be eligible for Medicare. I receive my health coverage through a retiree plan made available by my former employer. Is the retiree plan minimum essential coverage?

Yes. Retiree health plans are generally minimum essential coverage.

18. I work for a local government that provides me with health coverage. Is my coverage minimum essential coverage?

Yes. Employer-sponsored coverage is minimum essential coverage regardless of whether the employer is a governmental, nonprofit or for-profit entity.

19. Do I have to be covered for an entire calendar month to avoid the shared responsibility payment liability for not having minimum essential coverage for that month?

No. You will be treated as having minimum essential coverage for a month as long as you have coverage for at least one day during that month.

20. If I change health coverage during the year and end up with a gap when I am not covered, will I owe a payment?

Individuals are treated as having minimum essential coverage for a calendar month if they have coverage for at least one day during that month. Additionally, as long as the gap in coverage is less than three months, you may qualify for an exemption and not owe a payment. See question 22 for more information on the exemption for a short coverage gap.

Exemptions

21. If I think I qualify for an exemption, how do I obtain it?

It depends upon the exemption for which you qualify.

  • The religious conscience exemption and most hardship exemptions are available only by going to the Health Insurance Marketplace and applying for an exemption certificate. Information on obtaining these exemptions is available in final rules issued by the Department of Health and Human Services.
  • The exemptions for members of federally recognized Indian tribes, members of health care sharing ministries and individuals who are incarcerated are available either by going to a Marketplace or Exchange and applying for an exemption certificate or by claiming the exemption as part of filing a federal income tax return.
  • The exemptions for lack of affordable coverage, a short coverage gap, certain hardships, household income below the filing threshold and individuals who are not lawfully present in the United States may be claimed only as part of filing a federal income tax return.

22. What qualifies as a short coverage gap?

In general, a gap in coverage that lasts less than three months qualifies as a short coverage gap. If an individual has more than one short coverage gap during a year, the short coverage gap exemption only applies to the first gap.

23. If my income is so low that I am not required to file a federal income tax return, do I need to do anything special to claim an exemption from the individual shared responsibility provision?

No. If you are not required to file a federal income tax return for a year because your gross income is below your return filing threshold, you are automatically exempt from the shared responsibility provision for that year and do not need to take any further action to secure an exemption. If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on your tax return.

24. If I am exempt from the shared responsibility payment, can I still be eligible for the premium tax credit?

In many cases, yes, but it depends upon the exemption. If you are exempt because you are incarcerated or because you are not lawfully present in the United States, you are not eligible to enroll in a qualified health plan through the Marketplace and therefore cannot claim a premium tax credit. However, individuals with other types of exemptions may obtain coverage through the Marketplace and claim a premium tax credit if they otherwise qualify for the credit.

Reporting Coverage or Exemptions or Making Payments

25. Will I have to do something on my federal income tax return to show that I had coverage or an exemption?

The individual shared responsibility provision goes into effect in 2014. You will not have to account for coverage or exemptions or to make any payments until you file your 2014 federal income tax return in 2015. Information will be made available later about how the income tax return will take account of coverage and exemptions. Insurers will be required to provide everyone that they cover each year with information that will help them demonstrate they had coverage beginning with the 2015 tax year.

26. What happens if I do not have minimum essential coverage or an exemption, and I cannot afford to make the shared responsibility payment when filing my tax return?

The IRS routinely works with taxpayers who owe amounts they cannot afford to pay. The law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment. However, if you owe a shared responsibility payment, the IRS may offset that liability against any tax refund that may be due to you.

Page Last Reviewed or Updated: 25-Mar-2014

The Irs Tax Tables 2010

Irs tax tables 2010 Index A Abandonment of home, Abandonment. Irs tax tables 2010 Absence, temporary, Temporary absence. Irs tax tables 2010 Abstract fees, Settlement fees or closing costs. Irs tax tables 2010 Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Irs tax tables 2010 Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Irs tax tables 2010 Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Irs tax tables 2010 Architect's fees, Construction. Irs tax tables 2010 Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Irs tax tables 2010 Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Irs tax tables 2010 Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Irs tax tables 2010 Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Irs tax tables 2010 C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Irs tax tables 2010 Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Irs tax tables 2010 Commissions, Selling expenses. Irs tax tables 2010 , Settlement fees or closing costs. Irs tax tables 2010 Community property Basis determination, Community property. Irs tax tables 2010 Condemnation Gain exclusion, Home destroyed or condemned. Irs tax tables 2010 Ownership and use test when previous home condemned, Previous home destroyed or condemned. Irs tax tables 2010 Condominiums As main home, Main Home Basis determination, Condominium. Irs tax tables 2010 Construction costs, Construction. Irs tax tables 2010 Built by you, Built by you. Irs tax tables 2010 Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Irs tax tables 2010 Ownership and use tests, Cooperative apartment. Irs tax tables 2010 Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Irs tax tables 2010 D Date of sale, Date of sale. Irs tax tables 2010 Death Sale due to, Specific event safe harbors. Irs tax tables 2010 Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Irs tax tables 2010 Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Irs tax tables 2010 Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Irs tax tables 2010 Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Irs tax tables 2010 Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Irs tax tables 2010 Disasters, Specific event safe harbors. Irs tax tables 2010 Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Irs tax tables 2010 Home transferred to spouse, Transfer to spouse. Irs tax tables 2010 Ownership and use tests, Home transferred from spouse. Irs tax tables 2010 Sale due to, Specific event safe harbors. Irs tax tables 2010 Transfers after July 18, 1984, Transfers after July 18, 1984. Irs tax tables 2010 Transfers before July 19, 1984, Transfers before July 19, 1984. Irs tax tables 2010 Use of home after divorce, Use of home after divorce. Irs tax tables 2010 Doctor's recommendation for sale, Doctor's recommendation safe harbor. Irs tax tables 2010 E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Irs tax tables 2010 Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Irs tax tables 2010 Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Irs tax tables 2010 F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Irs tax tables 2010 Fire insurance premiums, Settlement fees or closing costs. Irs tax tables 2010 Foreclosure, Foreclosure or repossession. Irs tax tables 2010 Foreign Service, Foreign Service member. Irs tax tables 2010 Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Irs tax tables 2010 Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Irs tax tables 2010 Form 1040, Schedule A Real estate taxes, Real estate taxes. Irs tax tables 2010 Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Irs tax tables 2010 , Form 1099-S. Irs tax tables 2010 , Form 1099-S. Irs tax tables 2010 Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Irs tax tables 2010 Form 8828 Recapture tax, How to figure and report the recapture. Irs tax tables 2010 Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Irs tax tables 2010 NIIT, Net Investment Income Tax (NIIT). Irs tax tables 2010 Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Irs tax tables 2010 Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Irs tax tables 2010 Loss on sale, Loss on sale. Irs tax tables 2010 Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Irs tax tables 2010 H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Irs tax tables 2010 Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Irs tax tables 2010 Charges for, Settlement fees or closing costs. Irs tax tables 2010 Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Irs tax tables 2010 Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Irs tax tables 2010 Installment sales, Installment sale. Irs tax tables 2010 Involuntary conversion, Specific event safe harbors. Irs tax tables 2010 ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Irs tax tables 2010 J Joint owners not married, Joint owners not married. Irs tax tables 2010 Joint returns, Jointly owned home. Irs tax tables 2010 Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Irs tax tables 2010 Sale of vacant land, Vacant land. Irs tax tables 2010 Legal fees, Selling expenses. Irs tax tables 2010 , Settlement fees or closing costs. Irs tax tables 2010 , Construction. Irs tax tables 2010 Legal separation Sale due to, Specific event safe harbors. Irs tax tables 2010 Like-kind exchange, Sale of home acquired in a like-kind exchange. Irs tax tables 2010 Living expenses, Reasonable basic living expenses. Irs tax tables 2010 Loan assumption fees, Settlement fees or closing costs. Irs tax tables 2010 Loan placement fees, Selling expenses. Irs tax tables 2010 Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Irs tax tables 2010 Property used partly as, Property used partly as your main home. Irs tax tables 2010 , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Irs tax tables 2010 Mortgage fees, Settlement fees or closing costs. Irs tax tables 2010 Mortgage insurance premiums, Settlement fees or closing costs. Irs tax tables 2010 Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Irs tax tables 2010 Moving expense, Settlement fees or closing costs. Irs tax tables 2010 Multiple births Sale due to, Specific event safe harbors. Irs tax tables 2010 N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Irs tax tables 2010 O Option to buy home, Option to buy. Irs tax tables 2010 Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Irs tax tables 2010 P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Irs tax tables 2010 Points, Selling expenses. Irs tax tables 2010 Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Irs tax tables 2010 Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Irs tax tables 2010 , Real estate taxes. Irs tax tables 2010 Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Irs tax tables 2010 Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Irs tax tables 2010 Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Irs tax tables 2010 Relatives Sale of home to, Exception for sales to related persons. Irs tax tables 2010 Remainder interest Sale of, Sale of remainder interest. Irs tax tables 2010 Remodeling, Improvements. Irs tax tables 2010 , Exception. Irs tax tables 2010 (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Irs tax tables 2010 Before closing, by buyer, Settlement fees or closing costs. Irs tax tables 2010 Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Irs tax tables 2010 , Improvements. Irs tax tables 2010 , Repairs. Irs tax tables 2010 (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Irs tax tables 2010 Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Irs tax tables 2010 Doctor's recommendation for sale, Doctor's recommendation safe harbor. Irs tax tables 2010 Unforeseeable events, Specific event safe harbors. Irs tax tables 2010 Sales commissions, Selling expenses. Irs tax tables 2010 , Settlement fees or closing costs. Irs tax tables 2010 Sales to related persons, Exception for sales to related persons. Irs tax tables 2010 Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Irs tax tables 2010 Seller-financed mortgages, Seller-financed mortgage. Irs tax tables 2010 Seller-paid points, Seller-paid points. Irs tax tables 2010 Selling expenses, Selling expenses. Irs tax tables 2010 Selling price, Selling Price Separate returns, Separate returns. Irs tax tables 2010 Settlement fees, Settlement fees or closing costs. Irs tax tables 2010 Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Irs tax tables 2010 Surviving spouse Basis determination, Surviving spouse. Irs tax tables 2010 Ownership and use tests, Sale of main home by surviving spouse. Irs tax tables 2010 T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Irs tax tables 2010 Temporary housing, Temporary housing. Irs tax tables 2010 Title insurance, Settlement fees or closing costs. Irs tax tables 2010 Title search fees, Settlement fees or closing costs. Irs tax tables 2010 Trading homes, Trading (exchanging) homes. Irs tax tables 2010 , Home received as trade. Irs tax tables 2010 Transfer taxes, Settlement fees or closing costs. Irs tax tables 2010 , Transfer taxes. Irs tax tables 2010 Transfer to spouse, Transfer to spouse. Irs tax tables 2010 After July 18, 1984, Transfers after July 18, 1984. Irs tax tables 2010 Before July 19, 1984, Transfers before July 19, 1984. Irs tax tables 2010 TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Irs tax tables 2010 Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Irs tax tables 2010 Utilities Charges for installing, Settlement fees or closing costs. Irs tax tables 2010 Charges related to occupancy of house before closing, Settlement fees or closing costs. Irs tax tables 2010 Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Irs tax tables 2010 V Vacant land Sale of, Vacant land. Irs tax tables 2010 W Worksheets, Worksheets. Irs tax tables 2010 Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Irs tax tables 2010 Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Irs tax tables 2010 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Irs tax tables 2010 Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. 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