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H&r Block Amended Tax Return

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H&r Block Amended Tax Return

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

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

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Bureau of Consumer Protection
Strawberry Square, 15th Floor
Harrisburg, PA 17120

Phone Number: 717-787-3391

Toll-free: 1-800-441-2555 (PA) 1-888-520-6680 (Home Improvement)

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Regional Consumer Protection Offices

Erie Regional Office - Office of the Attorney General

Website: Erie Regional Office - Office of the Attorney General

Address: Erie Regional Office - Office of the Attorney General
Bureau of Consumer Protection
1001 State St., 10th Floor
Erie, PA 16501

Phone Number: 814-871-4371

Philadelphia Regional Office - Office of the Attorney General

Website: Philadelphia Regional Office - Office of the Attorney General

Address: Philadelphia Regional Office - Office of the Attorney General
Bureau of Consumer Protection
21 S. 12th St., 2nd Floor
Philadelphia, PA 19107

Phone Number: 215-560-2414

Pittsburgh Regional Office - Bureau of Consumer Protection

Website: Pittsburgh Regional Office - Bureau of Consumer Protection

Address: Pittsburgh Regional Office - Bureau of Consumer Protection
Bureau of Consumer Protection
Manor Complex, 6th Floor
564 Forbes Ave.
Pittsburgh, PA 15219

Phone Number: 412-565-5135

Scranton Regional Office of the Attorney General

Website: Scranton Regional Office of the Attorney General

Address: Scranton Regional Office of the Attorney General
Bureau of Consumer Protection
100 Samter Building
101 Penn Ave.
Scranton, PA 18503

Phone Number: 570-963-4913

State College Regional Office of the Attorney General

Website: State College Regional Office of the Attorney General

Address: State College Regional Office of the Attorney General
Bureau of Consumer Protection
444 E. College Ave., Suite 440
State College, PA 16801

Phone Number: 814-863-3900

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County Consumer Protection Offices

Bucks County Department of Consumer Protection

Website: Bucks County Department of Consumer Protection

Address: Bucks County Department of Consumer Protection
50 N. Main St.
Doylestown, PA 18901

Phone Number: 215-348-7442

Delaware County Consumer Affairs

Website: Delaware County Consumer Affairs

Address: Delaware County Consumer Affairs
201 W. Front St.
Government Center Building
Media, PA 19063

Phone Number: 610-891-4865

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Banking Authorities

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

Department of Banking

Website: Department of Banking

Address: Department of Banking
Consumer Services
17 N. Second St., Suite 1300
Harrisburg, PA 17101-2290

Phone Number: 717-787-1854

Toll-free: 1-800-722-2657

TTY: 1-800-679-5070

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Insurance Regulators

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

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Services
1209 Strawberry Square
Harrisburg, PA 17120

Phone Number: 717-787-2317

Toll-free: 1-877-881-6388 (PA)

TTY: 717-783-3898

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Securities Administrators

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

Securities Commission

Website: Securities Commission

Address: Securities Commission
17 N. 2nd St., Suite 1300
Harrisburg, PA 17101

Phone Number: 717-787-1854

Toll-free: 1-800-722-2657 (PA)

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Utility Commissions

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

Pennsylvania Office of Consumer Advocate

Website: Pennsylvania Office of Consumer Advocate

Address: Pennsylvania Office of Consumer Advocate
Office of the Attorney General
555 Walnut St.
5th Floor, Forum Place
Harrisburg, PA 17101-1923

Phone Number: 717-783-5048

Toll-free: 1-800-684-6560 (PA)

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Bureau of Consumer Services
PO Box 3265
Harrisburg, PA 17105-3265

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The H&r Block Amended Tax Return

H&r block amended tax return 10. H&r block amended tax return   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. H&r block amended tax return Adjusted gross income. H&r block amended tax return Distributions received by spouse. H&r block amended tax return Testing period. H&r block amended tax return If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). H&r block amended tax return This credit could reduce the federal income tax you pay dollar for dollar. H&r block amended tax return Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. H&r block amended tax return You are not under age 18. H&r block amended tax return You are not a full-time student (explained next). H&r block amended tax return No one else, such as your parent(s), claims an exemption for you on their tax return. H&r block amended tax return Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. H&r block amended tax return Full-time student. H&r block amended tax return   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. H&r block amended tax return You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. H&r block amended tax return Adjusted gross income. H&r block amended tax return   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. H&r block amended tax return However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. H&r block amended tax return Eligible contributions. H&r block amended tax return   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. H&r block amended tax return They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. H&r block amended tax return For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. H&r block amended tax return Reducing eligible contributions. H&r block amended tax return   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. H&r block amended tax return Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. H&r block amended tax return      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. H&r block amended tax return Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. H&r block amended tax return Loans from a qualified employer plan treated as a distribution. H&r block amended tax return Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). H&r block amended tax return Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). H&r block amended tax return Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. H&r block amended tax return Distributions from a military retirement plan. H&r block amended tax return Distributions received by spouse. H&r block amended tax return   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. H&r block amended tax return Testing period. H&r block amended tax return   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. H&r block amended tax return Example. H&r block amended tax return You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. H&r block amended tax return You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. H&r block amended tax return Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. H&r block amended tax return You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. H&r block amended tax return You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. H&r block amended tax return Maximum eligible contributions. H&r block amended tax return   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. H&r block amended tax return Effect on other credits. H&r block amended tax return   The amount of this credit will not change the amount of your refundable tax credits. H&r block amended tax return A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. H&r block amended tax return Maximum credit. H&r block amended tax return   This is a nonrefundable credit. H&r block amended tax return The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. H&r block amended tax return If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. H&r block amended tax return How to figure and report the credit. H&r block amended tax return   The amount of the credit you can get is based on the contributions you make and your credit rate. H&r block amended tax return The credit rate can be as low as 10% or as high as 50%. H&r block amended tax return Your credit rate depends on your income and your filing status. H&r block amended tax return See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. H&r block amended tax return   The maximum contribution taken into account is $2,000 per person. H&r block amended tax return On a joint return, up to $2,000 is taken into account for each spouse. H&r block amended tax return   Figure the credit on Form 8880. H&r block amended tax return Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. H&r block amended tax return Prev  Up  Next   Home   More Online Publications