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1040ez Instructions 2013

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1040ez Instructions 2013

1040ez instructions 2013 1. 1040ez instructions 2013   Fuel Taxes Table of Contents Definitions Information Returns Registration RequirementsAdditional information. 1040ez instructions 2013 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. 1040ez instructions 2013 Reseller statement. 1040ez instructions 2013 Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 1040ez instructions 2013 Deep-draft ocean-going vessels. 1040ez instructions 2013 Passenger vessels. 1040ez instructions 2013 Ocean-going barges. 1040ez instructions 2013 State or local governments. 1040ez instructions 2013 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. 1040ez instructions 2013 Gasoline, including aviation gasoline and gasoline blendstocks. 1040ez instructions 2013 Diesel fuel, including dyed diesel fuel. 1040ez instructions 2013 Diesel-water fuel emulsion. 1040ez instructions 2013 Kerosene, including dyed kerosene and kerosene used in aviation. 1040ez instructions 2013 Other Fuels (including alternative fuels). 1040ez instructions 2013 Compressed natural gas (CNG). 1040ez instructions 2013 Fuels used in commercial transportation on inland waterways. 1040ez instructions 2013 Any liquid used in a fractional ownership program aircraft as fuel. 1040ez instructions 2013 The following terms are used throughout the discussion of fuel taxes. 1040ez instructions 2013 Other terms are defined in the discussion of the specific fuels to which they pertain. 1040ez instructions 2013 Agri-biodiesel. 1040ez instructions 2013   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. 1040ez instructions 2013 Approved terminal or refinery. 1040ez instructions 2013   This is a terminal operated by a registrant that is a terminal operator or a refinery operated by a registrant that is a refiner. 1040ez instructions 2013 Biodiesel. 1040ez instructions 2013   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. 1040ez instructions 2013 Blended taxable fuel. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 Blender. 1040ez instructions 2013   This is the person that produces blended taxable fuel. 1040ez instructions 2013 Bulk transfer. 1040ez instructions 2013   This is the transfer of taxable fuel by pipeline or vessel. 1040ez instructions 2013 Bulk transfer/terminal system. 1040ez instructions 2013   This is the taxable fuel distribution system consisting of refineries, pipelines, vessels, and terminals. 1040ez instructions 2013 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. 1040ez instructions 2013 Cellulosic biofuel. 1040ez instructions 2013   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. 1040ez instructions 2013 Cellulosic biofuel does not include any alcohol with a proof of less than 150 (without regard to denaturants). 1040ez instructions 2013 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. 1040ez instructions 2013 Also see Second generation biofuel below. 1040ez instructions 2013 Diesel-water fuel emulsion. 1040ez instructions 2013   A diesel-water fuel emulsion means an emulsion at least 14% of which is water. 1040ez instructions 2013 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. 1040ez instructions 2013 Dry lease aircraft exchange. 1040ez instructions 2013   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 1040ez instructions 2013 Enterer. 1040ez instructions 2013   This is the importer of record (under customs law) for the taxable fuel. 1040ez instructions 2013 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. 1040ez instructions 2013 If there is no importer of record, the owner at the time of entry into the United States is the enterer. 1040ez instructions 2013 Entry. 1040ez instructions 2013   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. 1040ez instructions 2013 This does not apply to fuel brought into Puerto Rico (which is part of the U. 1040ez instructions 2013 S. 1040ez instructions 2013 customs territory), but does apply to fuel brought into the United States from Puerto Rico. 1040ez instructions 2013 Fractional ownership aircraft program and fractional program aircraft. 1040ez instructions 2013   See later, under Surtax on any liquid used in a fractional ownership program aircraft as fuel. 1040ez instructions 2013 Measurement of taxable fuel. 1040ez instructions 2013   Volumes of taxable fuel can be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. 1040ez instructions 2013 Other fuels. 1040ez instructions 2013   See Other Fuels (Including Alternative Fuels), later, and Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2. 1040ez instructions 2013 Pipeline operator. 1040ez instructions 2013   This is the person that operates a pipeline within the bulk transfer/terminal system. 1040ez instructions 2013 Position holder. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 A terminal operator that owns taxable fuel in its terminal is a position holder. 1040ez instructions 2013 Rack. 1040ez instructions 2013   This is a mechanism capable of delivering fuel into a means of transport other than a pipeline or vessel. 1040ez instructions 2013 Refiner. 1040ez instructions 2013   This is any person that owns, operates, or otherwise controls a refinery. 1040ez instructions 2013 Refinery. 1040ez instructions 2013   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. 1040ez instructions 2013 However, this term does not include a facility where only blended fuel, and no other type of fuel, is produced. 1040ez instructions 2013 For this purpose, blended fuel is any mixture that would be blended taxable fuel if produced outside the bulk transfer/terminal system. 1040ez instructions 2013 Registrant. 1040ez instructions 2013   This is a taxable fuel registrant (see Registration Requirements, later). 1040ez instructions 2013 Removal. 1040ez instructions 2013   This is any physical transfer of taxable fuel. 1040ez instructions 2013 It also means any use of taxable fuel other than as a material in the production of taxable fuel or Other Fuels. 1040ez instructions 2013 However, taxable fuel is not removed when it evaporates or is otherwise lost or destroyed. 1040ez instructions 2013 Renewable diesel. 1040ez instructions 2013   See Renewable Diesel Credits in chapter 2. 1040ez instructions 2013 Sale. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 Second generation biofuel. 1040ez instructions 2013   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. 1040ez instructions 2013 S. 1040ez instructions 2013 C. 1040ez instructions 2013 7545). 1040ez instructions 2013 It also includes certain liquid fuel which is derived by, or from, any cultivated algae, cyanobacteria, or lemna. 1040ez instructions 2013 It is not alcohol of less than 150 proof (disregard any added denaturants). 1040ez instructions 2013 See Form 6478 for more information. 1040ez instructions 2013 State. 1040ez instructions 2013   This includes any state, any of its political subdivisions, the District of Columbia, and the American Red Cross. 1040ez instructions 2013 An Indian tribal government is treated as a state only if transactions involve the exercise of an essential tribal government function. 1040ez instructions 2013 Taxable fuel. 1040ez instructions 2013   This means gasoline, diesel fuel, and kerosene. 1040ez instructions 2013 Terminal. 1040ez instructions 2013   This is a storage and distribution facility supplied by pipeline or vessel, and from which taxable fuel may be removed at a rack. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 Terminal operator. 1040ez instructions 2013   This is any person that owns, operates, or otherwise controls a terminal. 1040ez instructions 2013 Throughputter. 1040ez instructions 2013   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). 1040ez instructions 2013 Vessel operator. 1040ez instructions 2013   This is the person that operates a vessel within the bulk transfer/terminal system. 1040ez instructions 2013 However, vessel does not include a deep draft ocean-going vessel. 1040ez instructions 2013 Information Returns Form 720-TO and Form 720-CS are information returns used to report monthly receipts and disbursements of liquid products. 1040ez instructions 2013 A liquid product is any liquid transported into storage at a terminal or delivered out of a terminal. 1040ez instructions 2013 For a list of products, see the product code table in the Instructions for Forms 720-TO and 720-CS. 1040ez instructions 2013 The returns are due the last day of the month following the month in which the transaction occurs. 1040ez instructions 2013 Generally, these returns can be filed on paper or electronically. 1040ez instructions 2013 For information on filing electronically, see Publication 3536, Motor Fuel Excise Tax EDI Guide. 1040ez instructions 2013 Publication 3536 is only available on the IRS website. 1040ez instructions 2013 Form 720-TO. 1040ez instructions 2013   This information return is used by terminal operators to report receipts and disbursements of all liquid products to and from all approved terminals. 1040ez instructions 2013 Each terminal operator must file a separate form for each approved terminal. 1040ez instructions 2013 Form 720-CS. 1040ez instructions 2013   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. 1040ez instructions 2013 Registration Requirements The following discussion applies to excise tax registration requirements for activities relating to fuels only. 1040ez instructions 2013 See Form 637 for other persons who must register and for more information about registration. 1040ez instructions 2013 Persons that are required to be registered. 1040ez instructions 2013   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. 1040ez instructions 2013 Persons that may register. 1040ez instructions 2013   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. 1040ez instructions 2013 Ultimate vendors, credit card issuers, and alternative fuel claimants do not need to be registered to buy or sell fuel. 1040ez instructions 2013 However, they must be registered to file claims for certain sales and uses of fuel. 1040ez instructions 2013 See Form 637 for more information. 1040ez instructions 2013 Taxable fuel registrant. 1040ez instructions 2013   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. 1040ez instructions 2013 The term registrant as used in the discussions of these fuels means a taxable fuel registrant. 1040ez instructions 2013 Additional information. 1040ez instructions 2013   See the Form 637 instructions for the information you must submit when you apply for registration. 1040ez instructions 2013 Failure to register. 1040ez instructions 2013   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. 1040ez instructions 2013 Gasoline and Aviation Gasoline Gasoline. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 Gasoline also includes gasoline blendstocks, discussed later. 1040ez instructions 2013 Aviation gasoline. 1040ez instructions 2013   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. 1040ez instructions 2013 Taxable Events The tax on gasoline is $. 1040ez instructions 2013 184 per gallon. 1040ez instructions 2013 The tax on aviation gasoline is $. 1040ez instructions 2013 194 per gallon. 1040ez instructions 2013 When used in a fractional ownership program aircraft, gasoline also is subject to a surtax of $. 1040ez instructions 2013 141 per gallon. 1040ez instructions 2013 See Surtax on any liquid used in a fractional ownership program aircraft as fuel, later. 1040ez instructions 2013 Tax is imposed on the removal, entry, or sale of gasoline. 1040ez instructions 2013 Each of these events is discussed later. 1040ez instructions 2013 Also, see the special rules that apply to gasoline blendstocks, later. 1040ez instructions 2013 If the tax is paid on the gasoline in more than one event, a refund may be allowed for the “second” tax paid. 1040ez instructions 2013 See Refunds of Second Tax in chapter 2. 1040ez instructions 2013 Removal from terminal. 1040ez instructions 2013   All removals of gasoline at a terminal rack are taxable. 1040ez instructions 2013 The position holder for that gasoline is liable for the tax. 1040ez instructions 2013 Two-party exchanges. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 The exchange transaction occurs before or at the same time as removal across the rack by the receiving person. 1040ez instructions 2013 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. 1040ez instructions 2013 The transaction is subject to a written contract. 1040ez instructions 2013 Terminal operator's liability. 1040ez instructions 2013   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. 1040ez instructions 2013   However, a terminal operator meeting all the following conditions at the time of the removal will not be liable for the tax. 1040ez instructions 2013 The terminal operator is a registrant. 1040ez instructions 2013 The terminal operator has an unexpired notification certificate (discussed later) from the position holder. 1040ez instructions 2013 The terminal operator has no reason to believe any information on the certificate is false. 1040ez instructions 2013 Removal from refinery. 1040ez instructions 2013   The removal of gasoline from a refinery is taxable if the removal meets either of the following conditions. 1040ez instructions 2013 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. 1040ez instructions 2013 It is made at the refinery rack. 1040ez instructions 2013 The refiner is liable for the tax. 1040ez instructions 2013 Exception. 1040ez instructions 2013   The tax does not apply to a removal of gasoline at the refinery rack if all the following requirements are met. 1040ez instructions 2013 The gasoline is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 1040ez instructions 2013 The gasoline is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 1040ez instructions 2013 The removal from the refinery is by railcar. 1040ez instructions 2013 The same person operates the refinery and the facility at which the gasoline is received. 1040ez instructions 2013 Entry into the United States. 1040ez instructions 2013   The entry of gasoline into the United States is taxable if the entry meets either of the following conditions. 1040ez instructions 2013 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 1040ez instructions 2013 It is not made by bulk transfer. 1040ez instructions 2013 The enterer is liable for the tax. 1040ez instructions 2013 Importer of record's liability. 1040ez instructions 2013   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. 1040ez instructions 2013   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 1040ez instructions 2013 The importer of record has an unexpired notification certificate (discussed later) from the enterer. 1040ez instructions 2013 The importer of record has no reason to believe any information in the certificate is false. 1040ez instructions 2013 Customs bond. 1040ez instructions 2013   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. 1040ez instructions 2013 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 1040ez instructions 2013   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. 1040ez instructions 2013 The position holder is liable for the tax. 1040ez instructions 2013 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 1040ez instructions 2013 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 1040ez instructions 2013 Bulk transfers not received at approved terminal or refinery. 1040ez instructions 2013   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. 1040ez instructions 2013 No tax was previously imposed (as discussed earlier) on any of the following events. 1040ez instructions 2013 The removal from the refinery. 1040ez instructions 2013 The entry into the United States. 1040ez instructions 2013 The removal from a terminal by an unregistered position holder. 1040ez instructions 2013 Upon removal from the pipeline or vessel, the gasoline is not received at an approved terminal or refinery (or at another pipeline or vessel). 1040ez instructions 2013   The owner of the gasoline when it is removed from the pipeline or vessel is liable for the tax. 1040ez instructions 2013 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 1040ez instructions 2013 The owner is a registrant. 1040ez instructions 2013 The owner has an unexpired notification certificate (discussed later) from the operator of the terminal or refinery where the gasoline is received. 1040ez instructions 2013 The owner has no reason to believe any information on the certificate is false. 1040ez instructions 2013 The operator of the facility where the gasoline is received is liable for the tax if the owner meets these conditions. 1040ez instructions 2013 The operator is jointly and severally liable if the owner does not meet these conditions. 1040ez instructions 2013 Sales to unregistered person. 1040ez instructions 2013   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. 1040ez instructions 2013   The seller is liable for the tax. 1040ez instructions 2013 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 1040ez instructions 2013   The seller is a registrant. 1040ez instructions 2013 The seller has an unexpired notification certificate (discussed later) from the buyer. 1040ez instructions 2013 The seller has no reason to believe any information on the certificate is false. 1040ez instructions 2013 The buyer of the gasoline is liable for the tax if the seller meets these conditions. 1040ez instructions 2013 The buyer is jointly and severally liable if the seller does not meet these conditions. 1040ez instructions 2013 Exception. 1040ez instructions 2013   The tax does not apply to a sale if all of the following apply. 1040ez instructions 2013 The buyer's principal place of business is not in the United States. 1040ez instructions 2013 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 1040ez instructions 2013 The seller is a registrant and the exporter of record. 1040ez instructions 2013 The fuel was exported. 1040ez instructions 2013 Removal or sale of blended gasoline. 1040ez instructions 2013   The removal or sale of blended gasoline by the blender is taxable. 1040ez instructions 2013 See Blended taxable fuel under Definitions, earlier. 1040ez instructions 2013   The blender is liable for the tax. 1040ez instructions 2013 The tax is figured on the number of gallons not previously subject to the tax on gasoline. 1040ez instructions 2013   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. 1040ez instructions 2013 See Form 720 to report this tax. 1040ez instructions 2013 You also must be registered with the IRS as a blender. 1040ez instructions 2013 See Form 637. 1040ez instructions 2013   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. 1040ez instructions 2013 Notification certificate. 1040ez instructions 2013   The notification certificate is used to notify a person of the registration status of the registrant. 1040ez instructions 2013 A copy of the registrant's letter of registration cannot be used as a notification certificate. 1040ez instructions 2013 A model notification certificate is shown in the Appendix as Model Certificate C. 1040ez instructions 2013 A notification certificate must contain all information necessary to complete the model. 1040ez instructions 2013   The certificate may be included as part of any business records normally used for a sale. 1040ez instructions 2013 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. 1040ez instructions 2013 The registrant must provide a new certificate if any information on a certificate has changed. 1040ez instructions 2013 Additional persons liable. 1040ez instructions 2013   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. 1040ez instructions 2013 Gasoline Blendstocks Gasoline blendstocks may be subject to $. 1040ez instructions 2013 001 per gallon LUST tax as discussed below. 1040ez instructions 2013 Gasoline includes gasoline blendstocks. 1040ez instructions 2013 The previous discussions apply to these blendstocks. 1040ez instructions 2013 However, if certain conditions are met, the removal, entry, or sale of gasoline blendstocks are taxed at $. 1040ez instructions 2013 001 per gallon or are not subject to the excise tax. 1040ez instructions 2013 Blendstocks. 1040ez instructions 2013   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. 1040ez instructions 2013   However, gasoline blendstocks do not include any product that cannot be used without further processing in the production of finished gasoline. 1040ez instructions 2013 Not used to produce finished gasoline. 1040ez instructions 2013   Gasoline blendstocks not used to produce finished gasoline are not taxable (other than LUST) if the following conditions are met. 1040ez instructions 2013 Removals and entries not connected to sale. 1040ez instructions 2013   Nonbulk removals and entries are not taxable if the person otherwise liable for the tax (position holder, refiner, or enterer) is a registrant. 1040ez instructions 2013 Removals and entries connected to sale. 1040ez instructions 2013   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. 1040ez instructions 2013 The person has an unexpired certificate (discussed later) from the buyer. 1040ez instructions 2013 The person has no reason to believe any information in the certificate is false. 1040ez instructions 2013 Sales after removal or entry. 1040ez instructions 2013   The sale of a gasoline blendstock that was not subject to tax on its nonbulk removal or entry, as discussed earlier, is taxable. 1040ez instructions 2013 The seller is liable for the tax. 1040ez instructions 2013 However, the sale is not taxable if, at the time of the sale, the seller meets the following requirements. 1040ez instructions 2013 The seller has an unexpired certificate (discussed next) from the buyer. 1040ez instructions 2013 The seller has no reason to believe any information in the certificate is false. 1040ez instructions 2013 Certificate of buyer. 1040ez instructions 2013   The certificate from the buyer certifies the gasoline blendstocks will not be used to produce finished gasoline. 1040ez instructions 2013 The certificate may be included as part of any business records normally used for a sale. 1040ez instructions 2013 A model certificate is shown in the Appendix as Model Certificate D. 1040ez instructions 2013 The certificate must contain all information necessary to complete the model. 1040ez instructions 2013   A certificate expires on the earliest of the following dates. 1040ez instructions 2013 The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040ez instructions 2013 The date a new certificate is provided to the seller. 1040ez instructions 2013 The date the seller is notified that the buyer's right to provide a certificate has been withdrawn. 1040ez instructions 2013 The buyer must provide a new certificate if any information on a certificate has changed. 1040ez instructions 2013   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. 1040ez instructions 2013 Received at approved terminal or refinery. 1040ez instructions 2013   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. 1040ez instructions 2013 The person is a registrant. 1040ez instructions 2013 The person has an unexpired notification certificate (discussed earlier) from the operator of the terminal or refinery where the gasoline blendstocks are received. 1040ez instructions 2013 The person has no reason to believe any information on the certificate is false. 1040ez instructions 2013 Bulk transfers to registered industrial user. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 Credits or Refunds. 1040ez instructions 2013   A credit or refund of the gasoline tax may be allowable if gasoline is used for a nontaxable purpose or exempt use. 1040ez instructions 2013 For more information, see chapter 2. 1040ez instructions 2013 Diesel Fuel and Kerosene Generally, diesel fuel and kerosene are taxed in the same manner as gasoline (discussed earlier). 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 A liquid may possess this practical and commercial fitness even though the specified use is not the predominant use of the liquid. 1040ez instructions 2013 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. 1040ez instructions 2013 Diesel fuel does not include gasoline, kerosene, excluded liquid, No. 1040ez instructions 2013 5 and No. 1040ez instructions 2013 6 fuel oils covered by ASTM specification D396, or F-76 (Fuel Naval Distillate) covered by military specification MIL-F-16884. 1040ez instructions 2013 An excluded liquid is either of the following. 1040ez instructions 2013 A liquid that contains less than 4% normal paraffins. 1040ez instructions 2013 A liquid with all the following properties. 1040ez instructions 2013 Distillation range of 125 degrees Fahrenheit or less. 1040ez instructions 2013 Sulfur content of 10 ppm or less. 1040ez instructions 2013 Minimum color of +27 Saybolt. 1040ez instructions 2013 Transmix means a by-product of refined products created by the mixing of different specification products during pipeline transportation. 1040ez instructions 2013 Kerosene. 1040ez instructions 2013   This means any of the following liquids. 1040ez instructions 2013 One of the two grades of kerosene (No. 1040ez instructions 2013 1-K and No. 1040ez instructions 2013 2-K) covered by ASTM specification D3699. 1040ez instructions 2013 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). 1040ez instructions 2013 See Kerosene for Use in Aviation, later. 1040ez instructions 2013   However, kerosene does not include excluded liquid, discussed earlier. 1040ez instructions 2013   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. 1040ez instructions 2013 Diesel-powered highway vehicle. 1040ez instructions 2013   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. 1040ez instructions 2013 Specially designed mobile machinery for nontransportation functions and vehicles specially designed for off-highway transportation are generally not considered diesel-powered highway vehicles. 1040ez instructions 2013 For more information about these vehicles and for information about vehicles not considered highway vehicles, see Off-Highway Business Use (No. 1040ez instructions 2013 2) in chapter 2. 1040ez instructions 2013 Diesel-powered train. 1040ez instructions 2013   This is any diesel-powered equipment or machinery that rides on rails. 1040ez instructions 2013 The term includes a locomotive, work train, switching engine, and track maintenance machine. 1040ez instructions 2013 Taxable Events The tax on diesel fuel and kerosene is $. 1040ez instructions 2013 244 per gallon. 1040ez instructions 2013 It is imposed on the removal, entry, or sale of diesel fuel and kerosene. 1040ez instructions 2013 Each of these events is discussed later. 1040ez instructions 2013 Only the $. 1040ez instructions 2013 001 LUST tax applies to dyed diesel fuel and dyed kerosene, discussed later. 1040ez instructions 2013 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. 1040ez instructions 2013 See Refunds of Second Tax in chapter 2. 1040ez instructions 2013 Use in certain intercity and local buses. 1040ez instructions 2013   Dyed diesel fuel and dyed kerosene cannot be used in certain intercity and local buses. 1040ez instructions 2013 A claim for $. 1040ez instructions 2013 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. 1040ez instructions 2013 An intercity or local bus is a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. 1040ez instructions 2013 The bus must be engaged in one of the following activities. 1040ez instructions 2013 Scheduled transportation along regular routes regardless of the size of the bus. 1040ez instructions 2013 Nonscheduled transportation if the seating capacity of the bus is at least 20 adults (not including the driver). 1040ez instructions 2013 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. 1040ez instructions 2013 Removal from terminal. 1040ez instructions 2013   All removals of diesel fuel and kerosene at a terminal rack are taxable. 1040ez instructions 2013 The position holder for that fuel is liable for the tax. 1040ez instructions 2013 Two-party exchanges. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 The exchange transaction occurs before or at the same time as completion of removal across the rack by the receiving person. 1040ez instructions 2013 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. 1040ez instructions 2013 The transaction is subject to a written contract. 1040ez instructions 2013 Terminal operator's liability. 1040ez instructions 2013   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). 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 The terminal operator is a registrant. 1040ez instructions 2013 The terminal operator has an unexpired notification certificate (discussed under Gasoline) from the position holder. 1040ez instructions 2013 The terminal operator has no reason to believe any information on the certificate is false. 1040ez instructions 2013 Removal from refinery. 1040ez instructions 2013   The removal of diesel fuel or kerosene from a refinery is taxable if the removal meets either of the following conditions. 1040ez instructions 2013 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. 1040ez instructions 2013 It is made at the refinery rack. 1040ez instructions 2013 The refiner is liable for the tax. 1040ez instructions 2013 Exception. 1040ez instructions 2013   The tax does not apply to a removal of diesel fuel or kerosene at the refinery rack if all the following conditions are met. 1040ez instructions 2013 The diesel fuel or kerosene is removed from an approved refinery not served by pipeline (other than for receiving crude oil) or vessel. 1040ez instructions 2013 The diesel fuel or kerosene is received at a facility operated by a registrant and located within the bulk transfer/terminal system. 1040ez instructions 2013 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. 1040ez instructions 2013 Entry into the United States. 1040ez instructions 2013   The entry of diesel fuel or kerosene into the United States is taxable if the entry meets either of the following conditions. 1040ez instructions 2013 It is made by bulk transfer and the enterer or the operator of the pipeline or vessel is not a registrant. 1040ez instructions 2013 It is not made by bulk transfer. 1040ez instructions 2013 The enterer is liable for the tax. 1040ez instructions 2013 Importer of record's liability. 1040ez instructions 2013   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. 1040ez instructions 2013   However, an importer of record meeting both of the following conditions at the time of the entry will not be liable for the tax. 1040ez instructions 2013 The importer of record has an unexpired notification certificate (discussed under Gasoline) from the enterer. 1040ez instructions 2013 The importer of record has no reason to believe any information in the certificate is false. 1040ez instructions 2013 Customs bond. 1040ez instructions 2013   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. 1040ez instructions 2013 Removal from a terminal by unregistered position holder or unregistered pipeline or vessel operator. 1040ez instructions 2013   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. 1040ez instructions 2013 The position holder is liable for the tax. 1040ez instructions 2013 The terminal operator is jointly and severally liable for the tax if the position holder is a person other than the terminal operator. 1040ez instructions 2013 However, see Terminal operator's liability under Removal from terminal, earlier, for an exception. 1040ez instructions 2013 Bulk transfers not received at approved terminal or refinery. 1040ez instructions 2013   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. 1040ez instructions 2013 No tax was previously imposed (as discussed earlier) on any of the following events. 1040ez instructions 2013 The removal from the refinery. 1040ez instructions 2013 The entry into the United States. 1040ez instructions 2013 The removal from a terminal by an unregistered position holder. 1040ez instructions 2013 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). 1040ez instructions 2013   The owner of the diesel fuel or kerosene when it is removed from the pipeline or vessel is liable for the tax. 1040ez instructions 2013 However, an owner meeting all the following conditions at the time of the removal will not be liable for the tax. 1040ez instructions 2013 The owner is a registrant. 1040ez instructions 2013 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. 1040ez instructions 2013 The owner has no reason to believe any information on the certificate is false. 1040ez instructions 2013 The operator of the facility where the diesel fuel or kerosene is received is liable for the tax if the owner meets these conditions. 1040ez instructions 2013 The operator is jointly and severally liable if the owner does not meet these conditions. 1040ez instructions 2013 Sales to unregistered person. 1040ez instructions 2013   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. 1040ez instructions 2013   The seller is liable for the tax. 1040ez instructions 2013 However, a seller meeting all the following conditions at the time of the sale will not be liable for the tax. 1040ez instructions 2013 The seller is a registrant. 1040ez instructions 2013 The seller has an unexpired notification certificate (discussed under Gasoline) from the buyer. 1040ez instructions 2013 The seller has no reason to believe any information on the certificate is false. 1040ez instructions 2013 The buyer of the diesel fuel or kerosene is liable for the tax if the seller meets these conditions. 1040ez instructions 2013 The buyer is jointly and severally liable if the seller does not meet these conditions. 1040ez instructions 2013 Exception. 1040ez instructions 2013   The tax does not apply to a sale if all of the following apply. 1040ez instructions 2013 The buyer's principal place of business is not in the United States. 1040ez instructions 2013 The sale occurs as the fuel is delivered into a transport vessel with a capacity of at least 20,000 barrels of fuel. 1040ez instructions 2013 The seller is a registrant and the exporter of record. 1040ez instructions 2013 The fuel was exported. 1040ez instructions 2013 Removal or sale of blended diesel fuel or kerosene. 1040ez instructions 2013   The removal or sale of blended diesel fuel or blended kerosene by the blender is taxable. 1040ez instructions 2013 Blended taxable fuel produced using biodiesel is subject to the tax. 1040ez instructions 2013 See Blended taxable fuel under Definitions, earlier. 1040ez instructions 2013   The blender is liable for the tax. 1040ez instructions 2013 The tax is figured on the number of gallons not previously subject to the tax. 1040ez instructions 2013   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. 1040ez instructions 2013 Generally, the biodiesel mixture must be diesel fuel (defined earlier). 1040ez instructions 2013 See Form 720 to report this tax. 1040ez instructions 2013 You also must be registered by the IRS as a blender. 1040ez instructions 2013 See Form 637 for more information. 1040ez instructions 2013   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. 1040ez instructions 2013 Additional persons liable. 1040ez instructions 2013   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. 1040ez instructions 2013 Credits or Refunds. 1040ez instructions 2013   A credit or refund is allowable for the tax on undyed diesel fuel or undyed kerosene used for a nontaxable use. 1040ez instructions 2013 For more information, see chapter 2. 1040ez instructions 2013 Dyed Diesel Fuel and Dyed Kerosene Dyed diesel fuel and dyed kerosene are subject to $. 1040ez instructions 2013 001 per gallon LUST tax as discussed below, unless the fuel is for export. 1040ez instructions 2013 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. 1040ez instructions 2013 The person otherwise liable for tax (for example, the position holder) is a registrant. 1040ez instructions 2013 In the case of a removal from a terminal, the terminal is an approved terminal. 1040ez instructions 2013 The diesel fuel or kerosene satisfies the dyeing requirements (described next). 1040ez instructions 2013 Dyeing requirements. 1040ez instructions 2013   Diesel fuel or kerosene satisfies the dyeing requirements only if it satisfies the following requirements. 1040ez instructions 2013 It contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3. 1040ez instructions 2013 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. 1040ez instructions 2013 Is indelibly dyed by mechanical injection. 1040ez instructions 2013 See section 6 of Notice 2005-80 for transition rules that apply until final regulations are issued by the IRS. 1040ez instructions 2013 Notice required. 1040ez instructions 2013   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. 1040ez instructions 2013   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. 1040ez instructions 2013   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). 1040ez instructions 2013 That seller is subject to the penalty described next. 1040ez instructions 2013 Penalty. 1040ez instructions 2013   A penalty is imposed on a person if any of the following situations apply. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 The person willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye in dyed fuel. 1040ez instructions 2013 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. 1040ez instructions 2013   The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040ez instructions 2013 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040ez instructions 2013   This penalty is in addition to any tax imposed on the fuel. 1040ez instructions 2013   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. 1040ez instructions 2013   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. 1040ez instructions 2013   If you are liable for the penalty, you may also be liable for the back-up tax, discussed later. 1040ez instructions 2013 However, the penalty applies only to dyed diesel fuel and dyed kerosene, while the back-up tax may apply to other fuels. 1040ez instructions 2013 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. 1040ez instructions 2013 Exception to penalty. 1040ez instructions 2013   The penalty under item (3) will not apply in any of the following situations. 1040ez instructions 2013 Diesel fuel or kerosene meeting the dyeing requirements (described earlier) is blended with any undyed liquid and the resulting product meets the dyeing requirements. 1040ez instructions 2013 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. 1040ez instructions 2013 The alteration or attempted alteration occurs in an exempt area of Alaska. 1040ez instructions 2013 See Removal for sale or use in Alaska, later. 1040ez instructions 2013 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. 1040ez instructions 2013 Alaska and Feedstocks Tax of $. 1040ez instructions 2013 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). 1040ez instructions 2013 Undyed kerosene used for feedstock purposes. 1040ez instructions 2013 Removal for sale or use in Alaska. 1040ez instructions 2013   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. 1040ez instructions 2013 The removal or entry of any diesel fuel or kerosene is not taxed if all the following requirements are satisfied. 1040ez instructions 2013 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. 1040ez instructions 2013 In the case of a removal from a terminal, the terminal is an approved terminal. 1040ez instructions 2013 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. 1040ez instructions 2013   If all three of the requirements above are not met, then tax is imposed at $. 1040ez instructions 2013 244 per gallon. 1040ez instructions 2013   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. 1040ez instructions 2013 Satisfactory evidence may include copies of qualified dealer licenses or exemption certificates obtained for state tax purposes. 1040ez instructions 2013 Later sales. 1040ez instructions 2013   The excise tax applies to diesel fuel or kerosene sold by a qualified dealer after the removal or entry. 1040ez instructions 2013 The tax is imposed at the time of the sale and the qualified dealer is liable for the tax. 1040ez instructions 2013 However, the sale is not taxable (other than the LUST tax at $. 1040ez instructions 2013 001 per gallon) if all the following requirements are met. 1040ez instructions 2013 The fuel is sold in Alaska for certain nontaxable uses. 1040ez instructions 2013 The buyer buys the fuel for its own use in a nontaxable use or is a qualified dealer. 1040ez instructions 2013 The seller can show satisfactory evidence of the nontaxable nature of the transaction and has no reason to believe the evidence is false. 1040ez instructions 2013 Feedstock purposes. 1040ez instructions 2013   The $. 1040ez instructions 2013 001 per gallon LUST tax is imposed on the removal or entry of undyed kerosene if all the following conditions are met. 1040ez instructions 2013 The person otherwise liable for tax (position holder, refiner, or enterer) is a registrant. 1040ez instructions 2013 In the case of a removal from a terminal, the terminal is an approved terminal. 1040ez instructions 2013 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. 1040ez instructions 2013   If all of the requirements above are not met, then tax is imposed at $. 1040ez instructions 2013 244 per gallon. 1040ez instructions 2013   Kerosene is used for a feedstock purpose when it is used for nonfuel purposes in the manufacture or production of any substance other than gasoline, diesel fuel, or Other Fuels. 1040ez instructions 2013 For example, kerosene is used for a feedstock purpose when it is used as an ingredient in the production of paint, but is not used for a feedstock purpose when it is used to power machinery at a factory where paint is produced. 1040ez instructions 2013 A feedstock user is a person that uses kerosene for a feedstock purpose. 1040ez instructions 2013 A registered feedstock user is a person that has been registered by the IRS as a feedstock user. 1040ez instructions 2013 See Registration Requirements, earlier. 1040ez instructions 2013 Later sales. 1040ez instructions 2013   The excise tax ($. 1040ez instructions 2013 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. 1040ez instructions 2013 The tax is imposed at the time of the later sale and that seller is liable for the tax. 1040ez instructions 2013 Certificate. 1040ez instructions 2013   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. 1040ez instructions 2013 The certificate may be included as part of any business records normally used for a sale. 1040ez instructions 2013 A model certificate is shown in the Appendix as Model Certificate G. 1040ez instructions 2013 Your certificate must contain all information necessary to complete the model. 1040ez instructions 2013   A certificate expires on the earliest of the following dates. 1040ez instructions 2013 The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040ez instructions 2013 The date the seller is provided a new certificate or notice that the current certificate is invalid. 1040ez instructions 2013 The date the seller is notified the buyer's registration has been revoked or suspended. 1040ez instructions 2013   The buyer must provide a new certificate if any information on a certificate has changed. 1040ez instructions 2013 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. 1040ez instructions 2013 Any dyed diesel fuel or dyed kerosene for other than a nontaxable use. 1040ez instructions 2013 Any undyed diesel fuel or undyed kerosene on which a credit or refund (for fuel used for a nontaxable purpose) has been allowed. 1040ez instructions 2013 Any liquid other than gasoline, diesel fuel, or kerosene. 1040ez instructions 2013 Generally, this back-up tax is imposed at a rate of $. 1040ez instructions 2013 244 per gallon. 1040ez instructions 2013 Liability for tax. 1040ez instructions 2013   Generally, the operator of the vehicle into which the fuel is delivered is liable for the tax. 1040ez instructions 2013 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. 1040ez instructions 2013 Exemptions from the back-up tax. 1040ez instructions 2013   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. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 A reduced tax rate of $. 1040ez instructions 2013 198 per gallon is imposed on a diesel-water fuel emulsion. 1040ez instructions 2013 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. 1040ez instructions 2013 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 $. 1040ez instructions 2013 244 per gallon. 1040ez instructions 2013 Credits or refunds. 1040ez instructions 2013   The allowance for a credit or refund on a diesel-water fuel emulsion is discussed in chapter 2. 1040ez instructions 2013 Kerosene for Use in Aviation Taxable Events Generally, kerosene is taxed at $. 1040ez instructions 2013 244 per gallon unless a reduced rate applies (see Diesel Fuel and Kerosene, earlier). 1040ez instructions 2013 For kerosene removed directly from a terminal into the fuel tank of an aircraft for use in noncommercial aviation, the tax rate is $. 1040ez instructions 2013 219. 1040ez instructions 2013 The rate of $. 1040ez instructions 2013 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. 1040ez instructions 2013 The airport terminal does not need to be a secured airport terminal for this rate to apply. 1040ez instructions 2013 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. 1040ez instructions 2013 For kerosene removed directly into the fuel tank of an aircraft for use in commercial aviation, the rate of tax is $. 1040ez instructions 2013 044 per gallon. 1040ez instructions 2013 For kerosene removed into an aircraft from a qualified refueler truck, tanker, or tank wagon, the $. 1040ez instructions 2013 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. 1040ez instructions 2013 See Terminal located within a secured area of an airport, later. 1040ez instructions 2013 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 1040ez instructions 2013 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 $. 1040ez instructions 2013 001. 1040ez instructions 2013 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 1040ez instructions 2013 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. 1040ez instructions 2013 See Terminal located within a secured area of an airport, later. 1040ez instructions 2013 In addition, the operator must provide the position holder with a certificate similar to Model Certificate K in the Appendix. 1040ez instructions 2013 The position holder is liable for the $. 1040ez instructions 2013 001 per gallon tax. 1040ez instructions 2013 For kerosene removed directly from a terminal into the fuel tank of an fractional ownership program aircraft after March 31, 2012, a surtax of $. 1040ez instructions 2013 141 per gallon applies. 1040ez instructions 2013 Certain refueler trucks, tankers, and tank wagons treated as terminals. 1040ez instructions 2013   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. 1040ez instructions 2013 Such terminal is located within an area of an airport. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 Information reporting will be required by terminal operators regarding this provision. 1040ez instructions 2013 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. 1040ez instructions 2013 Terminal located within a secured area of an airport. 1040ez instructions 2013   See Notice 2005-4 and Notice 2005-80 for the list of terminals located within a secured area of an airport. 1040ez instructions 2013 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. 1040ez instructions 2013 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 $. 1040ez instructions 2013 044 per gallon. 1040ez instructions 2013 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). 1040ez instructions 2013 For example, for kerosene removed directly into the aircraft for use in military aircraft, the position holder is liable for the tax. 1040ez instructions 2013 For the aircraft operator to be liable for the tax $. 1040ez instructions 2013 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. 1040ez instructions 2013 Commercial aviation. 1040ez instructions 2013   Commercial aviation is any use of an aircraft in the business of transporting persons or property by air for pay. 1040ez instructions 2013 However, commercial aviation does not include any of the following uses. 1040ez instructions 2013 Any use exclusively for the purpose of skydiving. 1040ez instructions 2013 Certain air transportation by seaplane. 1040ez instructions 2013 See Seaplanes under Transportation of Persons by Air in chapter 4. 1040ez instructions 2013 Any use of an aircraft owned or leased by a member of an affiliated group and unavailable for hire by nonmembers. 1040ez instructions 2013 For more information, see Aircraft used by affiliated corporations under Special Rules on Transportation Taxes in chapter 4. 1040ez instructions 2013 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. 1040ez instructions 2013 For more information, see Small aircraft under Special Rules on Transportation Taxes in chapter 4. 1040ez instructions 2013 Any use where the surtax on fuel used in a fractional ownership program aircraft is imposed. 1040ez instructions 2013 See Surtax on any liquid used in a fractional ownership program aircraft as fuel below. 1040ez instructions 2013 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 $. 1040ez instructions 2013 141 per gallon. 1040ez instructions 2013 The fractional ownership program manager is liable for the tax. 1040ez instructions 2013 The surtax applies in addition to any other taxes imposed on the removal, entry, use, or sale of the fuel. 1040ez instructions 2013 If the surtax is imposed, the following air transportation taxes do not apply. 1040ez instructions 2013 Transportation of persons by air. 1040ez instructions 2013 Transportation of property by air. 1040ez instructions 2013 Use of international air travel facilities. 1040ez instructions 2013 These taxes are described under Air Transportation Taxes, later. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 Fractional program aircraft. 1040ez instructions 2013   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. 1040ez instructions 2013 S. 1040ez instructions 2013   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. 1040ez instructions 2013 In such situations, the flight is not commercial aviation. 1040ez instructions 2013 Instead, the tax on the fuel used in the flight is imposed at the non-commercial aviation rate. 1040ez instructions 2013 Fractional owner. 1040ez instructions 2013   Any person owning any interest (including the entire interest) in a fractional program aircraft. 1040ez instructions 2013 Dry lease aircraft exchange. 1040ez instructions 2013   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. 1040ez instructions 2013 Special rule relating to deadhead service. 1040ez instructions 2013   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. 1040ez instructions 2013 More information. 1040ez instructions 2013   See section 4043 for more information on the surtax. 1040ez instructions 2013 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. 1040ez instructions 2013 Certificate. 1040ez instructions 2013   The certificate may be included as part of any business records normally used for a sale. 1040ez instructions 2013 See Model Certificate K in the Appendix. 1040ez instructions 2013   A certificate expires on the earliest of the following dates. 1040ez instructions 2013 The date 1 year after the effective date (not earlier than the date signed) of the certificate. 1040ez instructions 2013 The date the buyer provides the seller a new certificate or notice that the current certificate is invalid. 1040ez instructions 2013 The date the IRS or the buyer notifies the seller that the buyer's right to provide a certificate has been withdrawn. 1040ez instructions 2013   The buyer must provide a new certificate if any information on a certificate has changed. 1040ez instructions 2013   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. 1040ez instructions 2013 Exempt use. 1040ez instructions 2013   The rate on kerosene for use in aviation is $. 1040ez instructions 2013 001 (LUST tax) if it is removed from any refinery or terminal directly into the fuel tank of an aircraft for an exempt use. 1040ez instructions 2013 An exempt use includes kerosene for the exclusive use of a state or local government. 1040ez instructions 2013 There is no tax on kerosene removed directly into the fuel tank of an aircraft for use in foreign trade. 1040ez instructions 2013 Flash title transaction. 1040ez instructions 2013   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. 1040ez instructions 2013 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. 1040ez instructions 2013 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. 1040ez instructions 2013 Reseller statement. 1040ez instructions 2013   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. 1040ez instructions 2013 Credits or Refunds. 1040ez instructions 2013   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). 1040ez instructions 2013 A claim may be made by a registered ultimate vendor for certain sales. 1040ez instructions 2013 For more information, see chapter 2. 1040ez instructions 2013 Other Fuels (Including Alternative Fuels) Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under section 4081. 1040ez instructions 2013 Other Fuels include alternative fuels. 1040ez instructions 2013 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. 1040ez instructions 2013 Liquefied petroleum gas includes propane, butane, pentane, or mixtures of those products. 1040ez instructions 2013 Qualified methanol and ethanol fuels. 1040ez instructions 2013   Qualified ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from coal, including peat. 1040ez instructions 2013 The tax rates are listed in the Instructions for Form 720. 1040ez instructions 2013 Partially exempt methanol and ethanol fuels. 1040ez instructions 2013   A reduced tax rate applies to these fuels. 1040ez instructions 2013 Partially exempt ethanol and methanol means any liquid at least 85 percent of which consists of alcohol produced from natural gas. 1040ez instructions 2013 The tax rates are listed in the Instructions for Form 720. 1040ez instructions 2013 Motor vehicles. 1040ez instructions 2013   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. 1040ez instructions 2013 They are propelled by a motor. 1040ez instructions 2013 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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Going Green- Be a Green Consumer

"Going Green" means practicing an environmentally friendly and ecologically responsible lifestyle as well as making decisions to help protect the environment and sustain natural resources. There are lots of reasons to consider going green—too much trash, greenhouse gases, air and water pollution, damage to the ozone layer, and saving money. For example, switching all the light bulbs in a home from conventional incandescent light bulbs to compact fluorescent light (CFL) bulbs could save about $40 over the life of the bulb. Other examples include:

  • Turning your thermostat down two degrees in winter and up two degrees in summer.
  • Making sure your walls and ceilings are well insulated.
  • Replacing bathroom and kitchen faucets with low-flow models.

Make Greener Product Choices

Buying only what you need is the first step to go green, but when you buy, looking for greener products and using products in ways that respect the environment can have a big impact — on the health of your family, pets and the planet. 

The U.S. Environmental Protection Agency (EPA) has a green products web portal to help you navigate the complex world of green products. You can use this portal to find links and information related to greener products from EPA and other sources.  

The EPA has a number of eco-labeling partnership programs to help you identify greener, safer, and more efficient products. The standards behind these labels are based on scientific expertise and use the best available data. Look for these EPA program labels when buying:

  • EnergyStar - for energy efficient electronics and appliances
  • WaterSense - water efficient products
  • Design for the Environment (DfE) - safer household cleaners and other products. DfE allows products that have been determined to be safer for human health and the environment and effective to carry the DfE label.
  • SmartWay Certified Vehicle - cleaner, more fuel efficient cars and trucks

By making greener product choices you are saving money on utilities and fuel, supporting companies that are driving change and most importantly — you are joining millions of people helping to protect public health and the environment.

You can also choose to buy organic or locally produced food and eco-friendly clothing. For more information about national standards covering organic food, contact the U.S. Department of Agriculture’s Agricultural Marketing Service. There are no national standards for organic clothing, but some fabrics to consider include organic cotton, bark cloth, bamboo, and organic wool.

Beware: Verify Green Marketing Claims

The number of eco-label products,  claiming that they are "eco-friendly" or "all-natural", has increased due to a growing demand for "green products. While this is a positive trend, you may have concerns about "greenwashing" and uncertainty about which environmental standards and labels can be trusted. The Federal Trade Commission's Green Guides provide guidance for companies that make marketing claims regarding the environmental attributes of their products. Here are some tips to help you sort through eco-label marketing:

  • Look for specific (ex. "contains 75% post-consumer recycled materials") rather than vague statements about environmental impact.
  • Determine whether the green marketing claims apply to the packaging, the product, or both.
  • Beware of fake third-party certification. Visit Consumer Reports' website to find reliable environmental labels.

For more information about environmental advertising, contact the FTC.

Reusing and Recycling

Along with buying greener products, you can make a big impact by using the products you buy in ways that respect the environment by: using fewer products and following instructions for product use; conserving energy, water, and materials; recycling items made of materials such as glass, metal, plastic, or paper or disposing of products properly. 

Many utility companies now offer curbside recycling programs that provide U.S. households with a responsible and convenient way to recycle materials. To locate information on recycling services and efforts in your area, call the Earth 911 toll free hotline, 1-800-CLEANUP (253-2687). 

It is easy to safely dispose of many products. Others, such as car batteries, cell phones, televisions, paints, oils, and solvents, require special handling. You can responsibly dispose of these products through your local household hazardous wasters (HHW) collection facility or at your local government's annual HHW collection day. Some items may be given to charitable organizations or even dropped off at electronics retailers. Contact the Environmental Protection Agency (EPA) to help you make the right decisions about the best way to dispose of waste.

The 1040ez Instructions 2013

1040ez instructions 2013 Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. 1040ez instructions 2013 This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. 1040ez instructions 2013 The chapters are divided into separate sections based on when the changes take effect. 1040ez instructions 2013 For example, this publication covers the following topics. 1040ez instructions 2013 Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. 1040ez instructions 2013 New deduction available for educator expenses. 1040ez instructions 2013 Limit on the use of the non-accrual experience method of accounting. 1040ez instructions 2013 Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. 1040ez instructions 2013 Extension of the welfare-to-work credit and work opportunity credit. 1040ez instructions 2013 New 5-year carryback rule for net operating losses (NOLs). 1040ez instructions 2013 See the discussion of each topic for more information. 1040ez instructions 2013 Certain changes had a major effect on two of the publications we issued for 2001. 1040ez instructions 2013 We published supplements to those two publications and they have been included in this publication as follows. 1040ez instructions 2013 Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. 1040ez instructions 2013 This discusses the increase in the amount of depreciation deduction for certain automobiles. 1040ez instructions 2013 Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. 1040ez instructions 2013 This discusses the special depreciation allowance for property acquired after September 10, 2001. 1040ez instructions 2013 Adjusting your withholding or estimated tax payments for 2002. 1040ez instructions 2013   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. 1040ez instructions 2013 If your tax will decrease, you can get the benefit of lower taxes throughout the year. 1040ez instructions 2013 If you will owe more tax, you can avoid a penalty when you file your tax return. 1040ez instructions 2013   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. 1040ez instructions 2013 See chapter 6 for information on ordering forms and publications. 1040ez instructions 2013 To adjust your. 1040ez instructions 2013 . 1040ez instructions 2013 . 1040ez instructions 2013 . 1040ez instructions 2013 Get Form. 1040ez instructions 2013 . 1040ez instructions 2013 . 1040ez instructions 2013 And Publication. 1040ez instructions 2013 . 1040ez instructions 2013 . 1040ez instructions 2013 Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. 1040ez instructions 2013   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez instructions 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez instructions 2013 You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. 1040ez instructions 2013 Comments and suggestions. 1040ez instructions 2013   We welcome your comments about this publication. 1040ez instructions 2013   You can e-mail us while visiting our web site at www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov. 1040ez instructions 2013   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. 1040ez instructions 2013 NW Washington, DC 20224   We respond to many letters by telephone. 1040ez instructions 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instructions 2013 Prev  Up  Next   Home   More Online Publications