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Can I Amend My 2013 Tax Return

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Can I Amend My 2013 Tax Return

Can i amend my 2013 tax return Publication 939 - Main Content Table of Contents General Information Taxation of Periodic PaymentsInvestment in the Contract Expected Return Computation Under the General Rule How To Use Actuarial TablesUnisex Annuity Tables Special Elections Worksheets for Determining Taxable Annuity Actuarial Tables Requesting a Ruling on Taxation of Annuity How To Get Tax HelpLow Income Taxpayer Clinics General Information Some of the terms used in this publication are defined in the following paragraphs. Can i amend my 2013 tax return A pension is generally a series of payments made to you after you retire from work. Can i amend my 2013 tax return Pension payments are made regularly and are for past services with an employer. Can i amend my 2013 tax return An annuity is a series of payments under a contract. Can i amend my 2013 tax return You can buy the contract alone or you can buy it with the help of your employer. Can i amend my 2013 tax return Annuity payments are made regularly for more than one full year. Can i amend my 2013 tax return Note. Can i amend my 2013 tax return Distributions from pensions and annuities follow the same rules as outlined in this publication unless otherwise noted. Can i amend my 2013 tax return Types of pensions and annuities. Can i amend my 2013 tax return   Particular types of pensions and annuities include: Fixed period annuities. Can i amend my 2013 tax return You receive definite amounts at regular intervals for a definite length of time. Can i amend my 2013 tax return Annuities for a single life. Can i amend my 2013 tax return You receive definite amounts at regular intervals for life. Can i amend my 2013 tax return The payments end at death. Can i amend my 2013 tax return Joint and survivor annuities. Can i amend my 2013 tax return The first annuitant receives a definite amount at regular intervals for life. Can i amend my 2013 tax return After he or she dies, a second annuitant receives a definite amount at regular intervals for life. Can i amend my 2013 tax return The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. Can i amend my 2013 tax return Variable annuities. Can i amend my 2013 tax return You receive payments that may vary in amount for a definite length of time or for life. Can i amend my 2013 tax return The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds or cost-of-living indexes. Can i amend my 2013 tax return Disability pensions. Can i amend my 2013 tax return You are under minimum retirement age and receive payments because you retired on disability. Can i amend my 2013 tax return If, at the time of your retirement, you were permanently and totally disabled, you may be eligible for the credit for the elderly or the disabled discussed in Publication 524. Can i amend my 2013 tax return If your annuity starting date is after November 18, 1996, the General Rule cannot be used for the following qualified plans. Can i amend my 2013 tax return A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries. Can i amend my 2013 tax return This plan must meet Internal Revenue Code requirements. Can i amend my 2013 tax return It qualifies for special tax benefits, including tax deferral for employer contributions and rollover distributions. Can i amend my 2013 tax return However, you must use the General Rule if you were 75 or over and the annuity payments are guaranteed for more than 5 years. Can i amend my 2013 tax return A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. Can i amend my 2013 tax return A tax-sheltered annuity is a special annuity plan or contract purchased for an employee of a public school or tax-exempt organization. Can i amend my 2013 tax return   The General Rule is used to figure the tax treatment of various types of pensions and annuities, including nonqualified employee plans. Can i amend my 2013 tax return A nonqualified employee plan is an employer's plan that does not meet Internal Revenue Code requirements. Can i amend my 2013 tax return It does not qualify for most of the tax benefits of a qualified plan. Can i amend my 2013 tax return Annuity worksheets. Can i amend my 2013 tax return   The worksheets found near the end of the text of this publication may be useful to you in figuring the taxable part of your annuity. Can i amend my 2013 tax return Request for a ruling. Can i amend my 2013 tax return   If you are unable to determine the income tax treatment of your pension or annuity, you may ask the Internal Revenue Service to figure the taxable part of your annuity payments. Can i amend my 2013 tax return This is treated as a request for a ruling. Can i amend my 2013 tax return See Requesting a Ruling on Taxation of Annuity near the end of this publication. Can i amend my 2013 tax return Withholding tax and estimated tax. Can i amend my 2013 tax return   Your pension or annuity is subject to federal income tax withholding unless you choose not to have tax withheld. Can i amend my 2013 tax return If you choose not to have tax withheld from your pension or annuity, or if you do not have enough income tax withheld, you may have to make estimated tax payments. Can i amend my 2013 tax return Taxation of Periodic Payments This section explains how the periodic payments you receive under a pension or annuity plan are taxed under the General Rule. Can i amend my 2013 tax return Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Can i amend my 2013 tax return These payments are also known as amounts received as an annuity. Can i amend my 2013 tax return If you receive an amount from your plan that is a nonperiodic payment (amount not received as an annuity), see Taxation of Nonperiodic Payments in Publication 575. Can i amend my 2013 tax return In general, you can recover your net cost of the pension or annuity tax free over the period you are to receive the payments. Can i amend my 2013 tax return The amount of each payment that is more than the part that represents your net cost is taxable. Can i amend my 2013 tax return Under the General Rule, the part of each annuity payment that represents your net cost is in the same proportion that your investment in the contract is to your expected return. Can i amend my 2013 tax return These terms are explained in the following discussions. Can i amend my 2013 tax return Investment in the Contract In figuring how much of your pension or annuity is taxable under the General Rule, you must figure your investment in the contract. Can i amend my 2013 tax return First, find your net cost of the contract as of the annuity starting date (defined later). Can i amend my 2013 tax return To find this amount, you must first figure the total premiums, contributions, or other amounts paid. Can i amend my 2013 tax return This includes the amounts your employer contributed if you were required to include these amounts in income. Can i amend my 2013 tax return It also includes amounts you actually contributed (except amounts for health and accident benefits and deductible voluntary employee contributions). Can i amend my 2013 tax return From this total cost you subtract: Any refunded premiums, rebates, dividends, or unrepaid loans (any of which were not included in your income) that you received by the later of the annuity starting date or the date on which you received your first payment. Can i amend my 2013 tax return Any additional premiums paid for double indemnity or disability benefits. Can i amend my 2013 tax return Any other tax-free amounts you received under the contract or plan before the later of the dates in (1). Can i amend my 2013 tax return The annuity starting date   is the later of the first day of the first period for which you receive payment under the contract or the date on which the obligation under the contract becomes fixed. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return On January 1 you completed all your payments required under an annuity contract providing for monthly payments starting on August 1, for the period beginning July 1. Can i amend my 2013 tax return The annuity starting date is July 1. Can i amend my 2013 tax return This is the date you use in figuring your investment in the contract and your expected return (discussed later). Can i amend my 2013 tax return Adjustments If any of the following items apply, adjust (add or subtract) your total cost to find your net cost. Can i amend my 2013 tax return Foreign employment. Can i amend my 2013 tax return   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. Can i amend my 2013 tax return The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (without regard to the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer on your behalf if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) if the contributions would be excludible from your gross income had they been paid directly to you. Can i amend my 2013 tax return Foreign employment contributions while a nonresident alien. Can i amend my 2013 tax return   In determining your cost, special rules apply if you are a U. Can i amend my 2013 tax return S. Can i amend my 2013 tax return citizen or resident alien who received distributions from a plan to which contributions were made while you were a nonresident alien. Can i amend my 2013 tax return Your contributions and your employer's contributions are not included in your cost if the contributions: Were made based on compensation which was for services performed outside the United States which you were a nonresident alien, and Were not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if they had been paid as cash compensation when the services were performed. Can i amend my 2013 tax return Death benefit exclusion. Can i amend my 2013 tax return   If you are the beneficiary of a deceased employee (or former employee), who died before August 21, 1996, you may qualify for a death benefit exclusion of up to $5,000. Can i amend my 2013 tax return The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion. Can i amend my 2013 tax return How to adjust your total cost. Can i amend my 2013 tax return   If you are eligible, treat the amount of any allowable death benefit exclusion as additional cost paid by the employee. Can i amend my 2013 tax return Add it to the cost or unrecovered cost of the annuity at the annuity starting date. Can i amend my 2013 tax return See Example 3 under Computation Under General Rule for an illustration of the adjustment to the cost of the contract. Can i amend my 2013 tax return Net cost. Can i amend my 2013 tax return   Your total cost plus certain adjustments and minus other amounts already recovered before the annuity starting date is your net cost. Can i amend my 2013 tax return This is the unrecovered investment in the contract as of the annuity starting date. Can i amend my 2013 tax return If your annuity starting date is after 1986, this is the maximum amount that you may recover tax free under the contract. Can i amend my 2013 tax return Refund feature. Can i amend my 2013 tax return   Adjustment for the value of the refund feature is only applicable when you report your pension or annuity under the General Rule. Can i amend my 2013 tax return Your annuity contract has a refund feature if: The expected return ( discussed later) of an annuity depends entirely or partly on the life of one or more individuals, The contract provides that payments will be made to a beneficiary or the estate of an annuitant on or after the death of the annuitant if a stated amount or a stated number of payments has not been paid to the annuitant or annuitants before death, and The payments are a refund of the amount you paid for the annuity contract. Can i amend my 2013 tax return   If your annuity has a refund feature, you must reduce your net cost of the contract by the value of the refund feature (figured using Table III or VII at the end of this publication, also see How To Use Actuarial Tables , later) to find the investment in the contract. Can i amend my 2013 tax return Zero value of refund feature. Can i amend my 2013 tax return   For a joint and survivor annuity, the value of the refund feature is zero if: Both annuitants are age 74 or younger, The payments are guaranteed for less than 2½ years, and The survivor's annuity is at least 50% of the first annuitant's annuity. Can i amend my 2013 tax return   For a single-life annuity without survivor benefit, the value of the refund feature is zero if: The payments are guaranteed for less than 2½ years, and The annuitant is: Age 57 or younger (if using the new (unisex) annuity tables), Age 42 or younger (if male and using the old annuity tables), or Age 47 or younger (if female and using the old annuity tables). Can i amend my 2013 tax return   If you do not meet these requirements, you will have to figure the value of the refund feature, as explained in the following discussion. Can i amend my 2013 tax return Examples. Can i amend my 2013 tax return The first example shows how to figure the value of the refund feature when there is only one beneficiary. Can i amend my 2013 tax return Example 2 shows how to figure the value of the refund feature when the contract provides, in addition to a whole life annuity, one or more temporary life annuities for the lives of children. Can i amend my 2013 tax return In both examples, the taxpayer elects to use Tables V through VIII. Can i amend my 2013 tax return If you need the value of the refund feature for a joint and survivor annuity, write to the Internal Revenue Service as explained under Requesting a Ruling on Taxation of Annuity near the end of this publication. Can i amend my 2013 tax return Example 1. Can i amend my 2013 tax return At age 65, Barbara bought for $21,053 an annuity with a refund feature. Can i amend my 2013 tax return She will get $100 a month for life. Can i amend my 2013 tax return Barbara's contract provides that if she does not live long enough to recover the full $21,053, similar payments will be made to her surviving beneficiary until a total of $21,053 has been paid under the contract. Can i amend my 2013 tax return In this case, the contract cost and the total guaranteed return are the same ($21,053). Can i amend my 2013 tax return Barbara's investment in the contract is figured as follows: Net cost $21,053 Amount to be received annually $1,200   Number of years for which payment is guaranteed ($21,053 divided by $1,200) 17. Can i amend my 2013 tax return 54   Rounded to nearest whole number of years 18   Percentage from Actuarial Table VII for age 65 with 18 years of guaranteed payments 15%   Value of the refund feature (rounded to the nearest dollar)—15% of $21,053 3,158 Investment in the contract, adjusted for value of refund feature $17,895       If the total guaranteed return were less than the $21,053 net cost of the contract, Barbara would apply the appropriate percentage from the tables to the lesser amount. Can i amend my 2013 tax return For example, if the contract guaranteed the $100 monthly payments for 17 years to Barbara's estate or beneficiary if she were to die before receiving all the payments for that period, the total guaranteed return would be $20,400 ($100 × 12 × 17 years). Can i amend my 2013 tax return In this case, the value of the refund feature would be $2,856 (14% of $20,400) and Barbara's investment in the contract would be $18,197 ($21,053 minus $2,856) instead of $17,895. Can i amend my 2013 tax return Example 2. Can i amend my 2013 tax return John died while still employed. Can i amend my 2013 tax return His widow, Eleanor, age 48, receives $171 a month for the rest of her life. Can i amend my 2013 tax return John's son, Elmer, age 9, receives $50 a month until he reaches age 18. Can i amend my 2013 tax return John's contributions to the retirement fund totaled $7,559. Can i amend my 2013 tax return 45, with interest on those contributions of $1,602. Can i amend my 2013 tax return 53. Can i amend my 2013 tax return The guarantee or total refund feature of the contract is $9,161. Can i amend my 2013 tax return 98 ($7,559. Can i amend my 2013 tax return 45 plus $1,602. Can i amend my 2013 tax return 53). Can i amend my 2013 tax return The adjustment in the investment in the contract is figured as follows: A) Expected return:*       1) Widow's expected return:         Annual annuity ($171 × 12) $2,052       Multiplied by factor from Table V         (nearest age 48) 34. Can i amend my 2013 tax return 9 $71,614. Can i amend my 2013 tax return 80   2) Child's expected return:         Annual annuity ($50 × 12) $600       Multiplied by factor from         Table VIII (nearest age 9         for term of 9 years) 9. Can i amend my 2013 tax return 0 5,400. Can i amend my 2013 tax return 00   3) Total expected return   $77,014. Can i amend my 2013 tax return 80 B) Adjustment for refund feature:       1) Contributions (net cost) $7,559. Can i amend my 2013 tax return 45   2) Guaranteed amount (contributions of $7,559. Can i amend my 2013 tax return 45 plus interest of $1,602. Can i amend my 2013 tax return 53) $9,161. Can i amend my 2013 tax return 98   3) Minus: Expected return under child's (temporary life) annuity (A(2)) 5,400. Can i amend my 2013 tax return 00   4) Net guaranteed amount $3,761. Can i amend my 2013 tax return 98   5) Multiple from Table VII (nearest age 48 for 2 years duration (recovery of $3,761. Can i amend my 2013 tax return 98 at $171 a month to nearest whole year)) 0%   6) Adjustment required for value of refund feature rounded to the nearest whole dollar  (0% × $3,761. Can i amend my 2013 tax return 98, the smaller of B(3) or B(6)) 0 *Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Can i amend my 2013 tax return See the discussion of expected return, later in this publication. Can i amend my 2013 tax return Free IRS help. Can i amend my 2013 tax return   If you need to request assistance to figure the value of the refund feature, see Requesting a Ruling on Taxation of Annuity near the end of this publication. Can i amend my 2013 tax return Expected Return Your expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Can i amend my 2013 tax return The following discussions explain how to figure the expected return with each type of annuity. Can i amend my 2013 tax return A person's age, for purposes of figuring the expected return, is the age at the birthday nearest to the annuity starting date. Can i amend my 2013 tax return Fixed period annuity. Can i amend my 2013 tax return   If you will get annuity payments for a fixed number of years, without regard to your life expectancy, you must figure your expected return based on that fixed number of years. Can i amend my 2013 tax return It is the total amount you will get beginning at the annuity starting date. Can i amend my 2013 tax return You will receive specific periodic payments for a definite period of time, such as a fixed number of months (but not less than 13). Can i amend my 2013 tax return To figure your expected return, multiply the fixed number of months for which payments are to be made by the amount of the payment specified for each period. Can i amend my 2013 tax return Single life annuity. Can i amend my 2013 tax return   If you are to get annuity payments for the rest of your life, find your expected return as follows. Can i amend my 2013 tax return You must multiply the amount of the annual payment by a multiple based on your life expectancy as of the annuity starting date. Can i amend my 2013 tax return These multiples are set out in actuarial Tables I and V near the end of this publication (see How To Use Actuarial Tables , later). Can i amend my 2013 tax return   You may need to adjust these multiples if the payments are made quarterly, semiannually, or annually. Can i amend my 2013 tax return See Adjustments to Tables I, II, V, VI, and VIA following Table I. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Henry bought an annuity contract that will give him an annuity of $500 a month for his life. Can i amend my 2013 tax return If at the annuity starting date Henry's nearest birthday is 66, the expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table V, age 66 × 19. Can i amend my 2013 tax return 2 Expected return $115,200 If the payments were to be made to Henry quarterly and the first payment was made one full month after the annuity starting date, Henry would adjust the 19. Can i amend my 2013 tax return 2 multiple by +. Can i amend my 2013 tax return 1. Can i amend my 2013 tax return His expected return would then be $115,800 ($6,000 × 19. Can i amend my 2013 tax return 3). Can i amend my 2013 tax return Annuity for shorter of life or specified period. Can i amend my 2013 tax return   With this type of annuity, you are to get annuity payments either for the rest of your life or until the end of a specified period, whichever period is shorter. Can i amend my 2013 tax return To figure your expected return, multiply the amount of your annual payment by a multiple in Table IV or VIII for temporary life annuities. Can i amend my 2013 tax return Find the proper multiple based on your sex (if using Table IV), your age at the annuity starting date, and the nearest whole number of years in the specified period. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Harriet purchased an annuity this year that will pay her $200 each month for five years or until she dies, whichever period is shorter. Can i amend my 2013 tax return She was age 65 at her birthday nearest the annuity starting date. Can i amend my 2013 tax return She figures the expected return as follows: Annual payment ($200 × 12 months) $2,400 Multiple shown in Table VIII, age 65, 5-year term × 4. Can i amend my 2013 tax return 9 Expected return $11,760 She uses Table VIII (not Table IV) because all her contributions were made after June 30, 1986. Can i amend my 2013 tax return See Special Elections, later. Can i amend my 2013 tax return Joint and survivor annuities. Can i amend my 2013 tax return   If you have an annuity that pays you a periodic income for life and after your death provides an identical lifetime periodic income to your spouse (or some other person), you figure the expected return based on your combined life expectancies. Can i amend my 2013 tax return To figure the expected return, multiply the annual payment by a multiple in Table II or VI based on your joint life expectancies. Can i amend my 2013 tax return If your payments are made quarterly, semiannually, or annually, you may need to adjust these multiples. Can i amend my 2013 tax return See Adjustments to Tables I, II, V, VI, and VIA following Table I near the end of this publication. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return John bought a joint and survivor annuity providing payments of $500 a month for his life, and, after his death, $500 a month for the remainder of his wife's life. Can i amend my 2013 tax return At John's annuity starting date, his age at his nearest birthday is 70 and his wife's at her nearest birthday is 67. Can i amend my 2013 tax return The expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table VI, ages 67 and 70 × 22. Can i amend my 2013 tax return 0 Expected return $132,000 Different payments to survivor. Can i amend my 2013 tax return   If your contract provides that payments to a survivor annuitant will be different from the amount you receive, you must use a computation which accounts for both the joint lives of the annuitants and the life of the survivor. Can i amend my 2013 tax return Example 1. Can i amend my 2013 tax return Gerald bought a contract providing for payments to him of $500 a month for life and, after his death, payments to his wife, Mary, of $350 a month for life. Can i amend my 2013 tax return If, at the annuity starting date, Gerald's nearest birthday is 70 and Mary's is 67, the expected return under the contract is figured as follows: Combined multiple for Gerald and Mary, ages 70 and 67 (from Table VI)   22. Can i amend my 2013 tax return 0 Multiple for Gerald, age 70 (from Table V)   16. Can i amend my 2013 tax return 0 Difference: Multiple applicable to Mary   6. Can i amend my 2013 tax return 0 Gerald's annual payment ($500 × 12) $6,000   Gerald's multiple 16. Can i amend my 2013 tax return 0   Gerald's expected return   $96,000 Mary's annual payment ($350 × 12) $4,200   Mary's multiple 6. Can i amend my 2013 tax return 0   Mary's expected return   25,200 Total expected return under the contract   $121,200 Example 2. Can i amend my 2013 tax return Your husband died while still employed. Can i amend my 2013 tax return Under the terms of his employer's retirement plan, you are entitled to get an immediate annuity of $400 a month for the rest of your life or until you remarry. Can i amend my 2013 tax return Your daughters, Marie and Jean, are each entitled to immediate temporary life annuities of $150 a month until they reach age 18. Can i amend my 2013 tax return You were 50 years old at the annuity starting date. Can i amend my 2013 tax return Marie was 16 and Jean was 14. Can i amend my 2013 tax return Using the multiples shown in Tables V and VIII at the end of this publication, the total expected return on the annuity starting date is $169,680, figured as follows: Widow, age 50 (multiple from Table V—33. Can i amend my 2013 tax return 1 × $4,800 annual payment) $158,880 Marie, age 16 for 2 years duration (multiple from Table VIII—2. Can i amend my 2013 tax return 0 × $1,800 annual payment) 3,600 Jean, age 14 for 4 years duration (multiple from Table VIII—4. Can i amend my 2013 tax return 0 × $1,800 annual payment) 7,200 Total expected return $169,680 No computation of expected return is made based on your husband's age at the date of death because he died before the annuity starting date. Can i amend my 2013 tax return Computation Under the General Rule Note. Can i amend my 2013 tax return Variable annuities use a different computation for determining the exclusion amounts. Can i amend my 2013 tax return See Variable annuities later. Can i amend my 2013 tax return Under the General Rule, you figure the taxable part of your annuity by using the following steps: Step 1. Can i amend my 2013 tax return   Figure the amount of your investment in the contract, including any adjustments for the refund feature and the death benefit exclusion, if applicable. Can i amend my 2013 tax return See Death benefit exclusion , earlier. Can i amend my 2013 tax return Step 2. Can i amend my 2013 tax return   Figure your expected return. Can i amend my 2013 tax return Step 3. Can i amend my 2013 tax return   Divide Step 1 by Step 2 and round to three decimal places. Can i amend my 2013 tax return This will give you the exclusion percentage. Can i amend my 2013 tax return Step 4. Can i amend my 2013 tax return   Multiply the exclusion percentage by the first regular periodic payment. Can i amend my 2013 tax return The result is the tax-free part of each pension or annuity payment. Can i amend my 2013 tax return   The tax-free part remains the same even if the total payment increases due to variation in the annuity amount such as cost of living increases, or you outlive the life expectancy factor used. Can i amend my 2013 tax return However, if your annuity starting date is after 1986, the total amount of annuity income that is tax free over the years cannot exceed your net cost. Can i amend my 2013 tax return   Each annuitant applies the same exclusion percentage to his or her initial payment called for in the contract. Can i amend my 2013 tax return Step 5. Can i amend my 2013 tax return   Multiply the tax-free part of each payment (step 4) by the number of payments received during the year. Can i amend my 2013 tax return This will give you the tax-free part of the total payment for the year. Can i amend my 2013 tax return    In the first year of your annuity, your first payment or part of your first payment may be for a fraction of the payment period. Can i amend my 2013 tax return This fractional amount is multiplied by your exclusion percentage to get the tax-free part. Can i amend my 2013 tax return Step 6. Can i amend my 2013 tax return   Subtract the tax-free part from the total payment you received. Can i amend my 2013 tax return The rest is the taxable part of your pension or annuity. Can i amend my 2013 tax return Example 1. Can i amend my 2013 tax return You purchased an annuity with an investment in the contract of $10,800. Can i amend my 2013 tax return Under its terms, the annuity will pay you $100 a month for life. Can i amend my 2013 tax return The multiple for your age (age 65) is 20. Can i amend my 2013 tax return 0 as shown in Table V. Can i amend my 2013 tax return Your expected return is $24,000 (20 × 12 × $100). Can i amend my 2013 tax return Your cost of $10,800, divided by your expected return of $24,000, equals 45. Can i amend my 2013 tax return 0%. Can i amend my 2013 tax return This is the percentage you will not have to include in income. Can i amend my 2013 tax return Each year, until your net cost is recovered, $540 (45% of $1,200) will be tax free and you will include $660 ($1,200 − $540) in your income. Can i amend my 2013 tax return If you had received only six payments of $100 ($600) during the year, your exclusion would have been $270 (45% of $100 × 6 payments). Can i amend my 2013 tax return Example 2. Can i amend my 2013 tax return Gerald bought a joint and survivor annuity. Can i amend my 2013 tax return Gerald's investment in the contract is $62,712 and the expected return is $121,200. Can i amend my 2013 tax return The exclusion percentage is 51. Can i amend my 2013 tax return 7% ($62,712 ÷ $121,200). Can i amend my 2013 tax return Gerald will receive $500 a month ($6,000 a year). Can i amend my 2013 tax return Each year, until his net cost is recovered, $3,102 (51. Can i amend my 2013 tax return 7% of his total payments received of $6,000) will be tax free and $2,898 ($6,000 − $3,102) will be included in his income. Can i amend my 2013 tax return If Gerald dies, his wife will receive $350 a month ($4,200 a year). Can i amend my 2013 tax return If Gerald had not recovered all of his net cost before his death, his wife will use the same exclusion percentage (51. Can i amend my 2013 tax return 7%). Can i amend my 2013 tax return Each year, until the entire net cost is recovered, his wife will receive $2,171. Can i amend my 2013 tax return 40 (51. Can i amend my 2013 tax return 7% of her payments received of $4,200) tax free. Can i amend my 2013 tax return She will include $2,028. Can i amend my 2013 tax return 60 ($4,200 − $2,171. Can i amend my 2013 tax return 40) in her income tax return. Can i amend my 2013 tax return Example 3. Can i amend my 2013 tax return Using the same facts as Example 2 under Different payments to survivor, you are to receive an annual annuity of $4,800 until you die or remarry. Can i amend my 2013 tax return Your two daughters each receive annual annuities of $1,800 until they reach age 18. Can i amend my 2013 tax return Your husband contributed $25,576 to the plan. Can i amend my 2013 tax return You are eligible for the $5,000 death benefit exclusion because your husband died before August 21, 1996. Can i amend my 2013 tax return Adjusted Investment in the Contract Contributions $25,576 Plus: Death benefit exclusion 5,000 Adjusted investment in the contract $30,576 The total expected return, as previously figured (in Example 2 under Different payments to survivor), is $169,680. Can i amend my 2013 tax return The exclusion percentage of 18. Can i amend my 2013 tax return 0% ($30,576 ÷ $169,680) applies to the annuity payments you and each of your daughters receive. Can i amend my 2013 tax return Each full year $864 (18. Can i amend my 2013 tax return 0% × $4,800) will be tax free to you, and you must include $3,936 in your income tax return. Can i amend my 2013 tax return Each year, until age 18, $324 (18. Can i amend my 2013 tax return 0% × $1,800) of each of your daughters' payments will be tax free and each must include the balance, $1,476, as income on her own income tax return. Can i amend my 2013 tax return Part-year payments. Can i amend my 2013 tax return   If you receive payments for only part of a year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments received during the year. Can i amend my 2013 tax return   If you receive amounts during the year that represent 12 payments, one for each month in that year, and an amount that represents payments for months in a prior year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments the amounts received represent. Can i amend my 2013 tax return For instance, if you received amounts during the year that represent the 12 payments for that year plus an amount that represents three payments for a prior year, multiply that amount by the 15 (12 + 3) payments received that the year. Can i amend my 2013 tax return   If you received a fractional payment, follow Step 5, discussed earlier. Can i amend my 2013 tax return This gives you the tax-free part of your total payment. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return On September 28, Mary bought an annuity contract for $22,050 that will give her $125 a month for life, beginning October 30. Can i amend my 2013 tax return The applicable multiple from Table V is 23. Can i amend my 2013 tax return 3 (age 61). Can i amend my 2013 tax return Her expected return is $34,950 ($125 × 12 × 23. Can i amend my 2013 tax return 3). Can i amend my 2013 tax return Mary's investment in the contract of $22,050, divided by her expected return of $34,950, equals 63. Can i amend my 2013 tax return 1%. Can i amend my 2013 tax return Each payment received will consist of 63. Can i amend my 2013 tax return 1% return of cost and 36. Can i amend my 2013 tax return 9% taxable income, until her net cost of the contract is fully recovered. Can i amend my 2013 tax return During the first year, Mary received three payments of $125, or $375, of which $236. Can i amend my 2013 tax return 63 (63. Can i amend my 2013 tax return 1% × $375) is a return of cost. Can i amend my 2013 tax return The remaining $138. Can i amend my 2013 tax return 37 is included in income. Can i amend my 2013 tax return Increase in annuity payments. Can i amend my 2013 tax return   The tax-free amount remains the same as the amount figured at the annuity starting date, even if the payment increases. Can i amend my 2013 tax return All increases in the installment payments are fully taxable. Can i amend my 2013 tax return   However, if your annuity payments are scheduled to increase at a definite date in the future you must figure the expected return for that annuity using the method described in section 1. Can i amend my 2013 tax return 72-5(a)(5) of the regulations. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Joe's wife died while she was still employed and, as her beneficiary, he began receiving an annuity of $147 per month. Can i amend my 2013 tax return In figuring the taxable part, Joe elects to use Tables V through VIII. Can i amend my 2013 tax return The cost of the contract was $7,938, consisting of the sum of his wife's net contributions, adjusted for any refund feature. Can i amend my 2013 tax return His expected return as of the annuity starting date is $35,280 (age 65, multiple of 20. Can i amend my 2013 tax return 0 × $1,764 annual payment). Can i amend my 2013 tax return The exclusion percentage is $7,938 ÷ $35,280, or 22. Can i amend my 2013 tax return 5%. Can i amend my 2013 tax return During the year he received 11 monthly payments of $147, or $1,617. Can i amend my 2013 tax return Of this amount, 22. Can i amend my 2013 tax return 5% × $147 × 11 ($363. Can i amend my 2013 tax return 83) is tax free as a return of cost and the balance of $1,253. Can i amend my 2013 tax return 17 is taxable. Can i amend my 2013 tax return Later, because of a cost-of-living increase, his annuity payment was increased to $166 per month, or $1,992 a year (12 × $166). Can i amend my 2013 tax return The tax-free part is still only 22. Can i amend my 2013 tax return 5% of the annuity payments as of the annuity starting date (22. Can i amend my 2013 tax return 5% × $147 × 12 = $396. Can i amend my 2013 tax return 90 for a full year). Can i amend my 2013 tax return The increase of $228 ($1,992 − $1,764 (12 × $147)) is fully taxable. Can i amend my 2013 tax return Variable annuities. Can i amend my 2013 tax return   For variable annuity payments, figure the amount of each payment that is tax free by dividing your investment in the contract (adjusted for any refund feature) by the total number of periodic payments you expect to get under the contract. Can i amend my 2013 tax return   If the annuity is for a definite period, you determine the total number of payments by multiplying the number of payments to be made each year by the number of years you will receive payments. Can i amend my 2013 tax return If the annuity is for life, you determine the total number of payments by using a multiple from the appropriate actuarial table. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Frank purchased a variable annuity at age 65. Can i amend my 2013 tax return The total cost of the contract was $12,000. Can i amend my 2013 tax return The annuity starting date is January 1 of the year of purchase. Can i amend my 2013 tax return His annuity will be paid, starting July 1, in variable annual installments for his life. Can i amend my 2013 tax return The tax-free amount of each payment, until he has recovered his cost of his contract, is: Investment in the contract $12,000 Number of expected annual payments (multiple for age 65 from Table V) 20 Tax-free amount of each payment ($12,000 ÷ 20) $600 If Frank's first payment is $920, he includes only $320 ($920 − $600) in his gross income. Can i amend my 2013 tax return   If the tax-free amount for a year is more than the payments you receive in that year, you may choose, when you receive the next payment, to refigure the tax-free part. Can i amend my 2013 tax return Divide the amount of the periodic tax-free part that is more than the payment you received by the remaining number of payments you expect. Can i amend my 2013 tax return The result is added to the previously figured periodic tax-free part. Can i amend my 2013 tax return The sum is the amount of each future payment that will be tax free. Can i amend my 2013 tax return Example. Can i amend my 2013 tax return Using the facts of the previous example about Frank, assume that after Frank's $920 payment, he received $500 in the following year, and $1,200 in the year after that. Can i amend my 2013 tax return Frank does not pay tax on the $500 (second year) payment because $600 of each annual pension payment is tax free. Can i amend my 2013 tax return Since the $500 payment is less than the $600 annual tax-free amount, he may choose to refigure his tax-free part when he receives his $1,200 (third year) payment, as follows: Amount tax free in second year $600. Can i amend my 2013 tax return 00 Amount received in second year 500. Can i amend my 2013 tax return 00 Difference $100. Can i amend my 2013 tax return 00 Number of remaining payments after the first 2 payments (age 67, from Table V) 18. Can i amend my 2013 tax return 4 Amount to be added to previously determined annual tax-free part ($100 ÷ 18. Can i amend my 2013 tax return 4) $5. Can i amend my 2013 tax return 43 Revised annual tax-free part for third and later years ($600 + $5. Can i amend my 2013 tax return 43) $605. Can i amend my 2013 tax return 43 Amount taxable in third year ($1,200 − $605. Can i amend my 2013 tax return 43) $594. Can i amend my 2013 tax return 57 If you choose to refigure your tax-free amount,   you must file a statement with your income tax return stating that you are refiguring the tax-free amount in accordance with the rules of section 1. Can i amend my 2013 tax return 72–4(d)(3) of the Income Tax Regulations. Can i amend my 2013 tax return The statement must also show the following information: The annuity starting date and your age on that date. Can i amend my 2013 tax return The first day of the first period for which you received an annuity payment in the current year. Can i amend my 2013 tax return Your investment in the contract as originally figured. Can i amend my 2013 tax return The total of all amounts received tax free under the annuity from the annuity starting date through the first day of the first period for which you received an annuity payment in the current tax year. Can i amend my 2013 tax return Exclusion Limits Your annuity starting date determines the total amount of annuity income that you can exclude from income over the years. Can i amend my 2013 tax return Exclusion limited to net cost. Can i amend my 2013 tax return   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a return of your cost cannot exceed your net cost (figured without any reduction for a refund feature). Can i amend my 2013 tax return This is the unrecovered investment in the contract as of the annuity starting date. Can i amend my 2013 tax return   If your annuity starting date is after July 1, 1986, any unrecovered net cost at your (or last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Can i amend my 2013 tax return This deduction is not subject to the 2%-of-adjusted-gross-income limit. Can i amend my 2013 tax return Example 1. Can i amend my 2013 tax return Your annuity starting date is after 1986. Can i amend my 2013 tax return Your total cost is $12,500, and your net cost is $10,000, taking into account certain adjustments. Can i amend my 2013 tax return There is no refund feature. Can i amend my 2013 tax return Your monthly annuity payment is $833. Can i amend my 2013 tax return 33. Can i amend my 2013 tax return Your exclusion ratio is 12% and you exclude $100 a month. Can i amend my 2013 tax return Your exclusion ends after 100 months, when you have excluded your net cost of $10,000. Can i amend my 2013 tax return Thereafter, your annuity payments are fully taxable. Can i amend my 2013 tax return Example 2. Can i amend my 2013 tax return The facts are the same as in Example 1, except that there is a refund feature, and you die after 5 years with no surviving annuitant. Can i amend my 2013 tax return The adjustment for the refund feature is $1,000, so the investment in the contract is $9,000. Can i amend my 2013 tax return The exclusion ratio is 10. Can i amend my 2013 tax return 8%, and your monthly exclusion is $90. Can i amend my 2013 tax return After 5 years (60 months), you have recovered tax free only $5,400 ($90 x 60). Can i amend my 2013 tax return An itemized deduction for the unrecovered net cost of $4,600 ($10,000 net cost minus $5,400) may be taken on your final income tax return. Can i amend my 2013 tax return Your unrecovered investment is determined without regard to the refund feature adjustment, discussed earlier, under Adjustments. Can i amend my 2013 tax return Exclusion not limited to net cost. Can i amend my 2013 tax return   If your annuity starting date was before 1987, you could continue to take your monthly exclusion for as long as you receive your annuity. Can i amend my 2013 tax return If you choose a joint and survivor annuity, your survivor continues to take the survivor's exclusion figured as of the annuity starting date. Can i amend my 2013 tax return The total exclusion may be more than your investment in the contract. Can i amend my 2013 tax return How To Use Actuarial Tables In figuring, under the General Rule, the taxable part of your annuity payments that you are to get for the rest of your life (rather than for a fixed number of years), you must use one or more of the actuarial tables in this publication. Can i amend my 2013 tax return Unisex Annuity Tables Effective July 1, 1986, the Internal Revenue Service adopted new annuity Tables V through VIII, in which your sex is not considered when determining the applicable factor. Can i amend my 2013 tax return These tables correspond to the old Tables I through IV. Can i amend my 2013 tax return In general, Tables V through VIII must be used if you made contributions to the retirement plan after June 30, 1986. Can i amend my 2013 tax return If you made no contributions to the plan after June 30, 1986, generally you must use only Tables I through IV. Can i amend my 2013 tax return However, if you received an annuity payment after June 30, 1986, you may elect to use Tables V through VIII (see Annuity received after June 30, 1986, later). Can i amend my 2013 tax return Special Elections Although you generally must use Tables V through VIII if you made contributions to the retirement plan after June 30, 1986, and Tables I through IV if you made no contributions after June 30, 1986, you can make the following special elections to select which tables to use. Can i amend my 2013 tax return Contributions made both before July 1986 and after June 1986. Can i amend my 2013 tax return   If you made contributions to the retirement plan both before July 1986 and after June 1986, you may elect to use Tables I through IV for the pre-July 1986 cost of the contract, and Tables V through VIII for the post-June 1986 cost. Can i amend my 2013 tax return (See the examples below. Can i amend my 2013 tax return )    Making the election. Can i amend my 2013 tax return Attach this statement to your income tax return for the first year in which you receive an annuity:    “I elect to apply the provisions of paragraph (d) of section 1. Can i amend my 2013 tax return 72–6 of the Income Tax Regulations. Can i amend my 2013 tax return ”   The statement must also include your name, address, social security number, and the amount of the pre-July 1986 investment in the contract. Can i amend my 2013 tax return   If your investment in the contract includes post-June 1986 contributions to the plan, and you do not make the election to use Tables I through IV and Tables V through VIII, then you can only use Tables V through VIII in figuring the taxable part of your annuity. Can i amend my 2013 tax return You must also use Tables V through VIII if you are unable or do not wish to determine the portions of your contributions which were made before July 1, 1986, and after June 30, 1986. Can i amend my 2013 tax return    Advantages of election. Can i amend my 2013 tax return In general, a lesser amount of each annual annuity payment is taxable if you separately figure your exclusion ratio for pre-July 1986 and post-June 1986 contributions. Can i amend my 2013 tax return    If you intend to make this election, save your records that substantiate your pre-July 1986 and post-June 1986 contributions. Can i amend my 2013 tax return If the death benefit exclusion applies (see discussion, earlier), you do not have to apportion it between the pre-July 1986 and the post-June 1986 investment in the contract. Can i amend my 2013 tax return   The following examples illustrate the separate computations required if you elect to use Tables I through IV for your pre-July 1986 investment in the contract and Tables V through VIII for your post-June 1986 investment in the contract. Can i amend my 2013 tax return Example 1. Can i amend my 2013 tax return Bill, who is single, contributed $42,000 to the retirement plan and will receive an annual annuity of $24,000 for life. Can i amend my 2013 tax return Payment of the $42,000 contribution is guaranteed under a refund feature. Can i amend my 2013 tax return Bill is 55 years old as of the annuity starting date. Can i amend my 2013 tax return For figuring the taxable part of Bill's annuity, he chose to make separate computations for his pre-July 1986 investment in the contract of $41,300, and for his post-June 1986 investment in the contract of $700. Can i amend my 2013 tax return       Pre- July 1986   Post- June 1986 A. Can i amend my 2013 tax return Adjustment for refund feature         1) Net cost $41,300   $700   2) Annual annuity—$24,000  ($41,300/$42,000 × $24,000) $23,600       ($700/$42,000 × $24,000)     $400   3) Guarantee under contract $41,300   $700   4) No. Can i amend my 2013 tax return of years payments  guaranteed (rounded), A(3) ÷ A(2) 2   2   5) Applicable percentage from  Tables III and VII 1%   0%   6) Adjustment for value of refund  feature, A(5) × smaller of A(1)  or A(3) $413   $0 B. Can i amend my 2013 tax return Investment in the contract         1) Net cost $41,300   $700   2) Minus: Amount in A(6) 413   0   3) Investment in the contract $40,887   $700 C. Can i amend my 2013 tax return Expected return         1) Annual annuity receivable $24,000   $24,000   2) Multiples from Tables I and V 21. Can i amend my 2013 tax return 7   28. Can i amend my 2013 tax return 6   3) Expected return, C(1) × C(2) $520,800   $686,400 D. Can i amend my 2013 tax return Tax-free part of annuity         1) Exclusion ratio as decimal,  B(3) ÷ C(3) . Can i amend my 2013 tax return 079   . Can i amend my 2013 tax return 001   2) Tax-free part, C(1) × D(1) $1,896   $24 The tax-free part of Bill's total annuity is $1,920 ($1,896 plus $24). Can i amend my 2013 tax return The taxable part of his annuity is $22,080 ($24,000 minus $1,920). Can i amend my 2013 tax return If the annuity starting date is after 1986, the exclusion over the years cannot exceed the net cost (figured without any reduction for a refund feature). Can i amend my 2013 tax return Example 2. Can i amend my 2013 tax return Al is age 62 at his nearest birthday to the annuity starting date. Can i amend my 2013 tax return Al's wife is age 60 at her nearest birthday to the annuity starting date. Can i amend my 2013 tax return The joint and survivor annuity pays $1,000 per month to Al for life, and $500 per month to Al's surviving wife after his death. Can i amend my 2013 tax return The pre-July 1986 investment in the contract is $53,100 and the post-June 1986 investment in the contract is $7,000. Can i amend my 2013 tax return Al makes the election described in Example 1 . Can i amend my 2013 tax return For purposes of this example, assume the refund feature adjustment is zero. Can i amend my 2013 tax return If an adjustment is required, IRS will figure the amount. Can i amend my 2013 tax return See Requesting a Ruling on Taxation of Annuity near the end of this publication. Can i amend my 2013 tax return       Pre-  July 1986   Post-  June 1986 A. Can i amend my 2013 tax return Adjustment for refund feature         1) Net cost $53,100   $7,000   2) Annual annuity—$12,000  ($53,100/$60,100 × $12,000) $10,602       ($7,000/$60,100 × $12,000)     $1,398   3) Guaranteed under the contract $53,100   $7,000   4) Number of years guaranteed,  rounded, A(3) ÷ A(2) 5   5   5) Applicable percentages 0%   0%   6) Refund feature adjustment, A(5) × smaller of A(1) or A(3) 0   0 B. Can i amend my 2013 tax return Investment in the contract         1) Net cost $53,100   $7,000   2) Refund feature adjustment 0   0   3) Investment in the contract adjusted for refund feature $53,100   $7,000 C. Can i amend my 2013 tax return Expected return         1) Multiple for both annuitants from Tables II and VI 25. Can i amend my 2013 tax return 4   28. Can i amend my 2013 tax return 8   2) Multiple for first annuitant from Tables I and V 16. Can i amend my 2013 tax return 9   22. Can i amend my 2013 tax return 5   3) Multiple applicable to surviving annuitant, subtract C(2) from C(1) 8. Can i amend my 2013 tax return 5   6. Can i amend my 2013 tax return 3   4) Annual annuity to surviving annuitant $6,000   $6,000   5) Portion of expected return for surviving annuitant, C(4) × C(3) $51,000   $37,800   6) Annual annuity to first annuitant $12,000   $12,000   7) Plus: Portion of expected return for first annuitant, C(6) × C(2) $202,800   $270,000   8) Expected return for both annuitants, C(5) + C(7) $253,800   $307,800 D. Can i amend my 2013 tax return Tax-free part of annuity         1) Exclusion ratio as a decimal, B(3) ÷ C(8) . Can i amend my 2013 tax return 209   . Can i amend my 2013 tax return 023   2) Retiree's tax-free part of annuity, C(6) × D(1) $2,508   $276   3) Survivor's tax-free part of annuity, C(4) × D(1) $1,254   $138 The tax-free part of Al's total annuity is $2,784 ($2,508 + $276). Can i amend my 2013 tax return The taxable part of his annuity is $9,216 ($12,000 − $2,784). Can i amend my 2013 tax return The exclusion over the years cannot exceed the net cost of the contract (figured without any reduction for a refund feature) if the annuity starting date is after 1986. Can i amend my 2013 tax return After Al's death, his widow will apply the same exclusion percentages (20. Can i amend my 2013 tax return 9% and 2. Can i amend my 2013 tax return 3%) to her annual annuity of $6,000 to figure the tax-free part of her annuity. Can i amend my 2013 tax return Annuity received after June 30, 1986. Can i amend my 2013 tax return   If you receive an annuity payment after June 30, 1986, (regardless of your annuity starting date), you may elect to treat the entire cost of the contract as post-June 1986 cost (even if you made no post-June 1986 contributions to the plan) and use Tables V through VIII. Can i amend my 2013 tax return Once made, you cannot revoke the election, which will apply to all payments during the year and in any later year. Can i amend my 2013 tax return    Make the election by attaching the following statement to your income tax return. Can i amend my 2013 tax return    “I elect, under section 1. Can i amend my 2013 tax return 72–9 of the Income Tax Regulations, to treat my entire cost of the contract as a post-June 1986 cost of the plan. Can i amend my 2013 tax return ”   The statement must also include your name, address, and social security number. Can i amend my 2013 tax return   You should also indicate you are making this election if you are unable or do not wish to determine the parts of your contributions which were made before July 1, 1986, and after June 30, 1986. Can i amend my 2013 tax return Disqualifying form of payment or settlement. Can i amend my 2013 tax return   If your annuity starting date is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract, the entire investment in the contract is treated as post-June 1986 investment in the contract. Can i amend my 2013 tax return See regulations section 1. Can i amend my 2013 tax return 72–6(d)(3) for additional examples of disqualifying forms of payment or settlement. Can i amend my 2013 tax return You can find the Income Tax Regulations in many libraries and at Internal Revenue Service Offices. Can i amend my 2013 tax return Worksheets for Determining Taxable Annuity Worksheets I and II. Can i amend my 2013 tax return   Worksheets I and II follow for determining your taxable annuity under Regulations Section 1. Can i amend my 2013 tax return 72–6(d)(6) Election. Can i amend my 2013 tax return Worksheet I For Determining Taxable Annuity Under Regulations Section 1. Can i amend my 2013 tax return 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity               Pre-July 1986   Post-June 1986 A. Can i amend my 2013 tax return   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. Can i amend my 2013 tax return )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)   Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages* from Tables III and VII                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. Can i amend my 2013 tax return If not, the IRS will calculate the refund feature percentage. Can i amend my 2013 tax return             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. Can i amend my 2013 tax return   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund feature:                   B(1) minus B(2)                             C. Can i amend my 2013 tax return   Expected Return             1)   Annual Annuity:                   12 times monthly annuity**             2)   Expected return multiples from Tables I and V             3)     Expected return:                   C(1) times C(2)                             D. Can i amend my 2013 tax return   Tax-Free Part of Annuity             1)     Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(3)             2)     Tax-free part of annuity:                   C(1) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. Can i amend my 2013 tax return     Worksheet II For Determining Taxable Annuity Under Regulations Section 1. Can i amend my 2013 tax return 72-6(d)(6) Election For Joint and Survivor Annuity               Pre-July 1986   Post-June 1986 A. Can i amend my 2013 tax return   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. Can i amend my 2013 tax return )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)     Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages*                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. Can i amend my 2013 tax return If not, the IRS will calculate the refund feature percentage. Can i amend my 2013 tax return             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. Can i amend my 2013 tax return   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund future:                   B(1) minus B(2)                             C. Can i amend my 2013 tax return   Expected Return             1)   Multiples for both annuitants, Tables II and VI             2)   Multiple for retiree. Can i amend my 2013 tax return Tables I and VI             3)   Multiple for survivor:                   C(1) minus C(2)             4)   Annual annuity to survivor:                   12 times potential monthly rate for survivor**             5)   Expected return for survivor:                   C(3) times C(4)             6)   Annual annuity to retiree:                   12 times monthly rate for retiree**             7)   Expected return for retiree:                   C(2) times C(6)             8)   Total expected return:                   C(5) plus C(7)                             D. Can i amend my 2013 tax return   Tax-Free Part of Annuity             1)   Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(8)             2)   Retiree's tax-free part of annuity:                   C(6) times D(1)             3)   Survivor's tax-free part of annuity, if surviving after death of retiree:                   C(4) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. Can i amend my 2013 tax return   Actuarial Tables Please click here for the text description of the image. Can i amend my 2013 tax return Actuarial Tables Please click here for the text description of the image. Can i amend my 2013 tax return Actuarial Tables Please click here for the text description of the image. Can i amend my 2013 tax return Actuarial tables Please click here for the text description of the image. 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Can i amend my 2013 tax return   Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. Can i amend my 2013 tax return You should call the IRS for the proper fee. Can i amend my 2013 tax return A request solely for the value of the refund feature is not treated as a ruling request and requires no fee. Can i amend my 2013 tax return Send your request to:     Internal Revenue Service  Attention: EP Letter Rulings P. Can i amend my 2013 tax return O. Can i amend my 2013 tax return Box 27063 McPherson Station Washington, DC 20038 The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit. Can i amend my 2013 tax return When to make the request. Can i amend my 2013 tax return   Please note that requests sent between February 1 and April 15 may experience some delay. Can i amend my 2013 tax return We process requests in the order received, and we will reply to your request as soon as we can process it. Can i amend my 2013 tax return If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U. Can i amend my 2013 tax return S. Can i amend my 2013 tax return Individual Income Tax Return, to get an extension of time to file. Can i amend my 2013 tax return Information you must furnish. Can i amend my 2013 tax return   You must furnish the information listed below so the IRS can comply with your request. Can i amend my 2013 tax return Failure to furnish the information will result in a delay in processing your request. Can i amend my 2013 tax return Please send only copies of the following documents, as the IRS retains all material sent for its records: A letter explaining the question(s) you wish to have resolved or the information you need from the ruling. Can i amend my 2013 tax return Copies of any documents showing distributions, annuity rates, and annuity options available to you. Can i amend my 2013 tax return A copy of any Form 1099–R you received since your annuity began. Can i amend my 2013 tax return A statement indicating whether you have filed your return for the year for which you are making the request. Can i amend my 2013 tax return If you have requested an extension of time to file that return, please indicate the extension date. Can i amend my 2013 tax return Your daytime phone number. Can i amend my 2013 tax return Your current mailing address. Can i amend my 2013 tax return A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. Can i amend my 2013 tax return Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. Can i amend my 2013 tax return A completed Tax Information Sheet (or facsimile) shown on the next page. Can i amend my 2013 tax return Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. Can i amend my 2013 tax return This statement must be signed by the retiree or the survivor annuitant. Can i amend my 2013 tax return It cannot be signed by a representative. Can i amend my 2013 tax return Tax Information Sheet Please click here for the text description of the image. Can i amend my 2013 tax return Tax Information Sheet Please click here for the text description of the image. Can i amend my 2013 tax return Tax Information Sheet (continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can i amend my 2013 tax return Free help with your tax return. Can i amend my 2013 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i amend my 2013 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i amend my 2013 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i amend my 2013 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i amend my 2013 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i amend my 2013 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i amend my 2013 tax return gov, download the IRS2Go app, or call 1-800-906-9887. Can i amend my 2013 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i amend my 2013 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i amend my 2013 tax return aarp. Can i amend my 2013 tax return org/money/taxaide or call 1-888-227-7669. Can i amend my 2013 tax return For more information on these programs, go to IRS. Can i amend my 2013 tax return gov and enter “VITA” in the search box. Can i amend my 2013 tax return Internet. Can i amend my 2013 tax return    IRS. Can i amend my 2013 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i amend my 2013 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Can i amend my 2013 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i amend my 2013 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i amend my 2013 tax return gov or download the IRS2Go app and select the Refund Status option. Can i amend my 2013 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i amend my 2013 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can i amend my 2013 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i amend my 2013 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i amend my 2013 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i amend my 2013 tax return No need to wait on the phone or stand in line. Can i amend my 2013 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can i amend my 2013 tax return When you reach the response screen, you can print the entire interview and the final response for your records. Can i amend my 2013 tax return New subject areas are added on a regular basis. Can i amend my 2013 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i amend my 2013 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i amend my 2013 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can i amend my 2013 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i amend my 2013 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can i amend my 2013 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can i amend my 2013 tax return You can also ask the IRS to mail a return or an account transcript to you. Can i amend my 2013 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i amend my 2013 tax return gov or by calling 1-800-908-9946. Can i amend my 2013 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Can i amend my 2013 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i amend my 2013 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i amend my 2013 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can i amend my 2013 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i amend my 2013 tax return gov and enter Where's My Amended Return? in the search box. Can i amend my 2013 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i amend my 2013 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Can i amend my 2013 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i amend my 2013 tax return gov. Can i amend my 2013 tax return Select the Payment tab on the front page of IRS. Can i amend my 2013 tax return gov for more information. Can i amend my 2013 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i amend my 2013 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i amend my 2013 tax return gov. Can i amend my 2013 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i amend my 2013 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i amend my 2013 tax return gov. Can i amend my 2013 tax return Request an Electronic Filing PIN by going to IRS. Can i amend my 2013 tax return gov and entering Electronic Filing PIN in the search box. Can i amend my 2013 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Can i amend my 2013 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i amend my 2013 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i amend my 2013 tax return An employee can answer questions about your tax account or help you set up a payment plan. Can i amend my 2013 tax return Before you visit, check the Office Locator on IRS. Can i amend my 2013 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i amend my 2013 tax return If you have a special need, such as a disability, you can request an appointment. Can i amend my 2013 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i amend my 2013 tax return Apply for an Employer Identification Number (EIN). Can i amend my 2013 tax return Go to IRS. Can i amend my 2013 tax return gov and enter Apply for an EIN in the search box. Can i amend my 2013 tax return Read the Internal Revenue Code, regulations, or other official guidance. Can i amend my 2013 tax return Read Internal Revenue Bulletins. Can i amend my 2013 tax return Sign up to receive local and national tax news and more by email. Can i amend my 2013 tax return Just click on “subscriptions” above the search box on IRS. Can i amend my 2013 tax return gov and choose from a variety of options. Can i amend my 2013 tax return    Phone. Can i amend my 2013 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i amend my 2013 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Can i amend my 2013 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i amend my 2013 tax return gov, or download the IRS2Go app. Can i amend my 2013 tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i amend my 2013 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i amend my 2013 tax return Mos
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e-services - Online Tools for Tax Professionals

e-services is a suite of web-based products that will allow tax professionals and payers to conduct business with the IRS electronically. These services are only available to approved IRS business partners and not available to the general public.  e-services is available via the Internet 24 hours a day, 7 days a week. Authorized Business partners needing assistance after using the on-line resources, can contact the e-help Desk at 1-866-255-0654 (512-416-7750 for international calls).                              

Review the e-Services Terms and Conditions.


Registration
All tax professionals who wish to use e-services products must register online to create an individual electronic account.  The registration process is a one-time automated process where the user selects a username, password and PIN.  When the registration information has been validated, the registrant will receive an on-screen acknowledgement.  For security purposes, a confirmation code is sent via postal mail to the tax professional to complete the registration process. 

Already Registered?

Not Yet Registered or Confirmed?

 


What's new with e-services?

On September 2, 2013, TIN Matching was re-engineered to upgrade equipment and software as well as to improve processing and increase capacity.  FAQ's           New! Talking Points


e-file Application
Use the IRS online e-file Application to become an authorized e-file provider. Applications can be saved in progress and modifications to a firm's application can be made quickly and easily without restarting the process. You can also check the status of the application as the IRS makes updates to the suitability check. 

The IRS e-file Application enables you to easily adapt your application to the changes in your business. You may want to add a new Principal to your firm's e-file application or you may want to delegate the management of the IRS e-file Application to someone in your organization. You can manage all your Authorized IRS e-file Provider information in one place and more easily update the information when changes occur.         


Transcript Delivery System (TDS)
Eligible tax professionals may use TDS to request and receive account transcripts, wage and income documents, tax return transcripts, and verification of non-filing letters. A new product (the Record of Account) combines both the Return Transcript and Account Transcript in one product. Tax Professionals can request the products for both individual and business taxpayers. Use the TDS application to resolve your clients' need for return and account information quickly, in a secure, online session. Tax professionals must have a Power of Attorney authorization on file with the IRS before accessing a client's account.          


Taxpayer Identification Number (TIN) Matching
TIN Matching is a pre-filing service offered to payers and/or authorized agents who submit any of six information returns subject to backup withholding (Forms 1099-B, INT, DIV, OID, PATR, and MISC). With Interactive TIN Matching authorized payers can match up to 25 payee TIN and name combinations against IRS records prior to submitting an information return. Bulk TIN Matching allows payers and/or authorized agents filing any of the six information returns to match up to 100,000 TIN and name combinations. In order to participate in TIN Matching, payers must be listed in the IRS Payer Account File (PAF) database. If your firm has not filed information returns with the IRS in one of the past two tax years, the application will not be available to you at this time.


QuickAlerts Messaging Service
Subscribe to QuickAlerts
, a FREE e-file messaging service that provides you with important e-file related information throughout the year. Visit our QuickAlerts Library to view messages previously issued.

Page Last Reviewed or Updated: 07-Mar-2014

The Can I Amend My 2013 Tax Return

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