Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Tax Amendment Form 2012

1040aMilitary Tax ServiceFree 2012 State Tax FilingHow Can I Efile My State Taxes For FreeAarp Free Tax PreparationIrs Tax 1040ezFiling Past TaxesCan I E File A 2012 Tax ReturnEz Form1040x FillableH And R Block EfileIncome Tax Form 1040xHow To Amend TaxTax AidIncome Tax Return1040 Ez Form OnlineInstructions For 1040ezIncome Tax Forms 1040ezIrs Form 1040ez 2014Tax Return 1040nrWww H & R Block2007 Taxes OnlineHow To File An Amended ReturnH&r Block Tax EstimatorFiling State Taxes For FreeHow To File For 2010 Taxes2009 Tax Return FormFree State FilingFile 1040 OnlineState Tax Return Free E File2012 TaxIncome Tax Ez FormWww Irs Gov EfileFile 1040x OnlineFile Prior Years Tax ReturnsWhere Can I File Only My State Taxes For Free1040a Or 1040ezFree Federal Tax Forms 2011Irs Gov Tax Forms 2012Turbotax 2012 State Taxes

Tax Amendment Form 2012

Tax amendment form 2012 Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. Tax amendment form 2012 Your move is closely related to the start of work. Tax amendment form 2012 You meet the distance test. Tax amendment form 2012 You meet the time test. Tax amendment form 2012 After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. Tax amendment form 2012 Retirees, survivors, and Armed Forces members. Tax amendment form 2012   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. Tax amendment form 2012 These rules are discussed later in this publication. Tax amendment form 2012 Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. Tax amendment form 2012 Closely related in time. Tax amendment form 2012   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. Tax amendment form 2012 It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. Tax amendment form 2012    Figure A. Tax amendment form 2012 Illustration of Distance Test Please click here for the text description of the image. Tax amendment form 2012 Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. Tax amendment form 2012 Example. Tax amendment form 2012 Your family moved more than a year after you started work at a new location. Tax amendment form 2012 You delayed the move for 18 months to allow your child to complete high school. Tax amendment form 2012 You can deduct your moving expenses. Tax amendment form 2012 Closely related in place. Tax amendment form 2012   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. Tax amendment form 2012 If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. Tax amendment form 2012 Home defined. Tax amendment form 2012   Your home means your main home (residence). Tax amendment form 2012 It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. Tax amendment form 2012 It does not include other homes owned or kept up by you or members of your family. Tax amendment form 2012 It also does not include a seasonal home, such as a summer beach cottage. Tax amendment form 2012 Your former home means your home before you left for your new job location. Tax amendment form 2012 Your new home means your home within the area of your new job location. Tax amendment form 2012 Retirees or survivors. Tax amendment form 2012   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. Tax amendment form 2012 You must have worked outside the United States or be a survivor of someone who did. Tax amendment form 2012 See Retirees or Survivors Who Move to the United States, later. Tax amendment form 2012 Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. Tax amendment form 2012 For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. Tax amendment form 2012 You can use Worksheet 1 to see if you meet this test. Tax amendment form 2012 Worksheet 1. Tax amendment form 2012 Distance Test   Note. Tax amendment form 2012 Members of the Armed Forces may not have to meet this test. Tax amendment form 2012 See Members of the Armed Forces. Tax amendment form 2012     1. Tax amendment form 2012 Enter the number of miles from your old home to your new workplace 1. Tax amendment form 2012 miles 2. Tax amendment form 2012 Enter the number of miles from your old home to your old workplace 2. Tax amendment form 2012 miles 3. Tax amendment form 2012 Subtract line 2 from line 1. Tax amendment form 2012 If zero or less, enter -0- 3. Tax amendment form 2012 miles 4. Tax amendment form 2012 Is line 3 at least 50 miles? □ Yes. Tax amendment form 2012 You meet this test. Tax amendment form 2012  □ No. Tax amendment form 2012 You do not meet this test. Tax amendment form 2012 You cannot deduct your moving expenses. Tax amendment form 2012 The distance between a job location and your home is the shortest of the more commonly traveled routes between them. Tax amendment form 2012 The distance test considers only the location of your former home. Tax amendment form 2012 It does not take into account the location of your new home. Tax amendment form 2012 See Figure A, earlier. Tax amendment form 2012 Example. Tax amendment form 2012 You moved to a new home less than 50 miles from your former home because you changed main job locations. Tax amendment form 2012 Your old main job location was 3 miles from your former home. Tax amendment form 2012 Your new main job location is 60 miles from that home. Tax amendment form 2012 Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. Tax amendment form 2012 First job or return to full-time work. Tax amendment form 2012   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. Tax amendment form 2012   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. Tax amendment form 2012 Armed Forces. Tax amendment form 2012   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. Tax amendment form 2012 See Members of the Armed Forces, later. Tax amendment form 2012 Main job location. Tax amendment form 2012   Your main job location is usually the place where you spend most of your working time. Tax amendment form 2012 This could be your office, plant, store, shop, or other location. Tax amendment form 2012 If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. Tax amendment form 2012 Union members. Tax amendment form 2012   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. Tax amendment form 2012 More than one job. Tax amendment form 2012   If you have more than one job at any time, your main job location depends on the facts in each case. Tax amendment form 2012 The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. Tax amendment form 2012    Table 1. Tax amendment form 2012 Satisfying the Time Test for Employees and Self-Employed Persons IF you are. Tax amendment form 2012 . Tax amendment form 2012 . Tax amendment form 2012 THEN you satisfy the time test by meeting the. Tax amendment form 2012 . Tax amendment form 2012 . Tax amendment form 2012 an employee 39-week test for employees. Tax amendment form 2012 self-employed 78-week test for self-employed persons. Tax amendment form 2012 both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. Tax amendment form 2012 Your principal place of work  determines which test applies. Tax amendment form 2012 both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. Tax amendment form 2012 Time Test To deduct your moving expenses, you also must meet one of the following two time tests. Tax amendment form 2012 The time test for employees. Tax amendment form 2012 The time test for self-employed persons. Tax amendment form 2012 Both of these tests are explained below. Tax amendment form 2012 See Table 1, below, for a summary of these tests. Tax amendment form 2012 You can deduct your moving expenses before you meet either of the time tests. Tax amendment form 2012 See Time Test Not Yet Met, later. Tax amendment form 2012 Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). Tax amendment form 2012 Full-time employment depends on what is usual for your type of work in your area. Tax amendment form 2012 For purposes of this test, the following four rules apply. Tax amendment form 2012 You count only your full-time work as an employee, not any work you do as a self-employed person. Tax amendment form 2012 You do not have to work for the same employer for all 39 weeks. Tax amendment form 2012 You do not have to work 39 weeks in a row. Tax amendment form 2012 You must work full time within the same general commuting area for all 39 weeks. Tax amendment form 2012 Temporary absence from work. Tax amendment form 2012   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. Tax amendment form 2012 You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. Tax amendment form 2012 Seasonal work. Tax amendment form 2012   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. Tax amendment form 2012 For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. Tax amendment form 2012    Figure B. Tax amendment form 2012 Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. Tax amendment form 2012 Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). Tax amendment form 2012 For purposes of the time test for self-employed persons, the following three rules apply. Tax amendment form 2012 You count any full-time work you do either as an employee or as a self-employed person. Tax amendment form 2012 You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. Tax amendment form 2012 You must work within the same general commuting area for all 78 weeks. Tax amendment form 2012 Example. Tax amendment form 2012 You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. Tax amendment form 2012 You pay moving expenses in 2013 and 2014 in connection with this move. Tax amendment form 2012 On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. Tax amendment form 2012 Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. Tax amendment form 2012 You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. Tax amendment form 2012 You have until December 1, 2015, to satisfy this requirement. Tax amendment form 2012 Self-employment. Tax amendment form 2012   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. Tax amendment form 2012 You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. Tax amendment form 2012 Full-time work. Tax amendment form 2012   You can count only those weeks during which you work full time as a week of work. Tax amendment form 2012 Whether you work full time during any week depends on what is usual for your type of work in your area. Tax amendment form 2012 For example, you are a self-employed dentist and maintain office hours 4 days a week. Tax amendment form 2012 You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. Tax amendment form 2012 Temporary absence from work. Tax amendment form 2012   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. Tax amendment form 2012 Seasonal trade or business. Tax amendment form 2012   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. Tax amendment form 2012 The off-season must be less than 6 months and you must work full time before and after the off-season. Tax amendment form 2012 Example. Tax amendment form 2012 You own and operate a motel at a beach resort. Tax amendment form 2012 The motel is closed for 5 months during the off-season. Tax amendment form 2012 You work full time as the operator of the motel before and after the off-season. Tax amendment form 2012 You are considered self-employed on a full-time basis during the weeks of the off-season. Tax amendment form 2012   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. Tax amendment form 2012 Example. Tax amendment form 2012 Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. Tax amendment form 2012 He generally worked at the shop about 40 hours each week. Tax amendment form 2012 Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. Tax amendment form 2012 Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. Tax amendment form 2012    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. Tax amendment form 2012 Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. Tax amendment form 2012 However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. Tax amendment form 2012 Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. Tax amendment form 2012 You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. Tax amendment form 2012 If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. Tax amendment form 2012 See When To Deduct Expenses later, for more details. Tax amendment form 2012 Failure to meet the time test. Tax amendment form 2012    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Tax amendment form 2012 Example. Tax amendment form 2012 You arrive in the general area of your new job location, as an employee, on September 15, 2013. Tax amendment form 2012 You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. Tax amendment form 2012 If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. Tax amendment form 2012 Exceptions to the Time Test You do not have to meet the time test if one of the following applies. Tax amendment form 2012 You are in the Armed Forces and you moved because of a permanent change of station. Tax amendment form 2012 See Members of the Armed Forces , later. Tax amendment form 2012 Your main job location was outside the United States and you moved to the United States because you retired. Tax amendment form 2012 See Retirees or Survivors Who Move to the United States, later. Tax amendment form 2012 You are the survivor of a person whose main job location at the time of death was outside the United States. Tax amendment form 2012 See Retirees or Survivors Who Move to the United States, later. Tax amendment form 2012 Your job at the new location ends because of death or disability. Tax amendment form 2012 You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. Tax amendment form 2012 For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. Tax amendment form 2012 Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. Tax amendment form 2012 However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. Tax amendment form 2012 If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. Tax amendment form 2012 United States defined. Tax amendment form 2012   For this section of this publication, the term “United States” includes the possessions of the United States. Tax amendment form 2012 Retirees who were working abroad. Tax amendment form 2012   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. Tax amendment form 2012 However, both your former main job location and your former home must have been outside the United States. Tax amendment form 2012 Permanently retired. Tax amendment form 2012   You are considered permanently retired when you cease gainful full-time employment or self-employment. Tax amendment form 2012 If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. Tax amendment form 2012 Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. Tax amendment form 2012 Decedents. Tax amendment form 2012   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. Tax amendment form 2012 The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. Tax amendment form 2012   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. Tax amendment form 2012 For more information, see Publication 559, Survivors, Executors, and Administrators. Tax amendment form 2012 Survivors of decedents who were working abroad. Tax amendment form 2012   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. Tax amendment form 2012 The move is to a home in the United States. Tax amendment form 2012 The move begins within 6 months after the decedent's death. Tax amendment form 2012 (When a move begins is described below. Tax amendment form 2012 ) The move is from the decedent's former home. Tax amendment form 2012 The decedent's former home was outside the United States. Tax amendment form 2012 The decedent's former home was also your home. Tax amendment form 2012 When a move begins. Tax amendment form 2012   A move begins when one of the following events occurs. Tax amendment form 2012 You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. Tax amendment form 2012 Your household goods and personal effects are packed and on the way to your home in the United States. Tax amendment form 2012 You leave your former home to travel to your new home in the United States. Tax amendment form 2012 Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. Tax amendment form 2012 You cannot deduct any expenses for meals. Tax amendment form 2012 Reasonable expenses. Tax amendment form 2012   You can deduct only those expenses that are reasonable for the circumstances of your move. Tax amendment form 2012 For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Tax amendment form 2012 If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. Tax amendment form 2012 Example. Tax amendment form 2012 Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. Tax amendment form 2012 On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. Tax amendment form 2012 Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. Tax amendment form 2012 Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. Tax amendment form 2012 Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. Tax amendment form 2012 Travel by car. Tax amendment form 2012   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. Tax amendment form 2012 Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. Tax amendment form 2012 You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. Tax amendment form 2012 Member of your household. Tax amendment form 2012   You can deduct moving expenses you pay for yourself and members of your household. Tax amendment form 2012 A member of your household is anyone who has both your former and new home as his or her home. Tax amendment form 2012 It does not include a tenant or employee, unless that person is your dependent. Tax amendment form 2012 Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. Tax amendment form 2012 Your move may be from one U. Tax amendment form 2012 S. Tax amendment form 2012 location to another or from a foreign country to the United States. Tax amendment form 2012 Household goods and personal effects. Tax amendment form 2012   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. Tax amendment form 2012 For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. Tax amendment form 2012   If you use your own car to move your things, see Travel by car, earlier. Tax amendment form 2012   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. Tax amendment form 2012   You can deduct the cost of shipping your car and your household pets to your new home. Tax amendment form 2012   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. Tax amendment form 2012 Your deduction is limited to the amount it would have cost to move them from your former home. Tax amendment form 2012 Example. Tax amendment form 2012 Paul Brown has been living and working in North Carolina for the last 4 years. Tax amendment form 2012 Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. Tax amendment form 2012 Paul got a job in Washington, DC. Tax amendment form 2012 It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. Tax amendment form 2012 It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. Tax amendment form 2012 He can deduct only $1,800 of the $3,000 he paid. Tax amendment form 2012 The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). Tax amendment form 2012 You cannot deduct the cost of moving furniture you buy on the way to your new home. Tax amendment form 2012   Storage expenses. Tax amendment form 2012   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. Tax amendment form 2012 Travel expenses. Tax amendment form 2012   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. Tax amendment form 2012 This includes expenses for the day you arrive. Tax amendment form 2012    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. Tax amendment form 2012   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. Tax amendment form 2012   The members of your household do not have to travel together or at the same time. Tax amendment form 2012 However, you can only deduct expenses for one trip per person. Tax amendment form 2012 If you use your own car, see Travel by car, earlier. Tax amendment form 2012 Example. Tax amendment form 2012   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. Tax amendment form 2012 Josh drove the family car to Washington, DC, a trip of 1,100 miles. Tax amendment form 2012 His expenses were $264. Tax amendment form 2012 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. Tax amendment form 2012 00. Tax amendment form 2012 One week later, Robyn flew from Minneapolis to Washington, DC. Tax amendment form 2012 Her only expense was her $400 plane ticket. Tax amendment form 2012 The Blacks' deduction is $854. Tax amendment form 2012 00 (Josh's $454. Tax amendment form 2012 00 + Robyn's $400). Tax amendment form 2012 Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. Tax amendment form 2012 You must meet the requirements under Who Can Deduct Moving Expenses , earlier. Tax amendment form 2012 Deductible expenses. Tax amendment form 2012   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. Tax amendment form 2012 The cost of moving household goods and personal effects from your former home to your new home. Tax amendment form 2012 The cost of traveling (including lodging) from your former home to your new home. Tax amendment form 2012 The cost of moving household goods and personal effects to and from storage. Tax amendment form 2012 The cost of storing household goods and personal effects while you are at the new job location. Tax amendment form 2012 The first two items were explained earlier under Moves to Locations in the United States . Tax amendment form 2012 The last two items are discussed, later. Tax amendment form 2012 Moving goods and effects to and from storage. Tax amendment form 2012   You can deduct the reasonable expenses of moving your personal effects to and from storage. Tax amendment form 2012 Storage expenses. Tax amendment form 2012   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. Tax amendment form 2012 Moving expenses allocable to excluded foreign income. Tax amendment form 2012   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. Tax amendment form 2012 You may also be able to claim a foreign housing exclusion or deduction. Tax amendment form 2012 If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. Tax amendment form 2012    Publication 54, Tax Guide for U. Tax amendment form 2012 S. Tax amendment form 2012 Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. Tax amendment form 2012 You can get the publication from most U. Tax amendment form 2012 S. Tax amendment form 2012 embassies and consulates, or see How To Get Tax Help at the end of this publication. Tax amendment form 2012 Nondeductible Expenses You cannot deduct the following items as moving expenses. Tax amendment form 2012 Any part of the purchase price of your new home. Tax amendment form 2012 Car tags. Tax amendment form 2012 Driver's license. Tax amendment form 2012 Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Tax amendment form 2012 Expenses of entering into or breaking a lease. Tax amendment form 2012 Home improvements to help sell your home. Tax amendment form 2012 Loss on the sale of your home. Tax amendment form 2012 Losses from disposing of memberships in clubs. Tax amendment form 2012 Mortgage penalties. Tax amendment form 2012 Pre-move househunting expenses. Tax amendment form 2012 Real estate taxes. Tax amendment form 2012 Refitting of carpet and draperies. Tax amendment form 2012 Return trips to your former residence. Tax amendment form 2012 Security deposits (including any given up due to the move). Tax amendment form 2012 Storage charges except those incurred in transit and for foreign moves. Tax amendment form 2012 No double deduction. Tax amendment form 2012   You cannot take a moving expense deduction and a business expense deduction for the same expenses. Tax amendment form 2012 You must decide if your expenses are deductible as moving expenses or as business expenses. Tax amendment form 2012 For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. Tax amendment form 2012 In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. Tax amendment form 2012   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. Tax amendment form 2012 Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. Tax amendment form 2012 It covers reimbursements for any of your moving expenses discussed in this publication. Tax amendment form 2012 It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. Tax amendment form 2012 Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. Tax amendment form 2012 For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. Tax amendment form 2012 Your employer should tell you what method of reimbursement is used and what records are required. Tax amendment form 2012 Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Tax amendment form 2012 Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Tax amendment form 2012 Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. Tax amendment form 2012 You must adequately account to your employer for these expenses within a reasonable period of time. Tax amendment form 2012 You must return any excess reimbursement or allowance within a reasonable period of time. Tax amendment form 2012 Adequate accounting. Tax amendment form 2012   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. Tax amendment form 2012 Documentation includes receipts, canceled checks, and bills. Tax amendment form 2012 Reasonable period of time. Tax amendment form 2012   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. Tax amendment form 2012 However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. Tax amendment form 2012 You receive an advance within 30 days of the time you have an expense. Tax amendment form 2012 You adequately account for your expenses within 60 days after they were paid or incurred. Tax amendment form 2012 You return any excess reimbursement within 120 days after the expense was paid or incurred. Tax amendment form 2012 You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. Tax amendment form 2012 Excess reimbursement. Tax amendment form 2012   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. Tax amendment form 2012 Returning excess reimbursements. Tax amendment form 2012   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. Tax amendment form 2012 Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. Tax amendment form 2012 For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. Tax amendment form 2012 You meet accountable plan rules. Tax amendment form 2012   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. Tax amendment form 2012 Instead, your employer should include the reimbursements in box 12 of your Form W-2. Tax amendment form 2012 Example. Tax amendment form 2012 You lived in Boston and accepted a job in Atlanta. Tax amendment form 2012 Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. Tax amendment form 2012 Your employer will include the reimbursement on your Form W-2, box 12, with Code P. Tax amendment form 2012 If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). Tax amendment form 2012 You do not meet accountable plan rules. Tax amendment form 2012   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. Tax amendment form 2012   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. Tax amendment form 2012 The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). Tax amendment form 2012 Reimbursement of nondeductible expenses. Tax amendment form 2012   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. Tax amendment form 2012 The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. Tax amendment form 2012 If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. Tax amendment form 2012 Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. Tax amendment form 2012 In addition, the following payments will be treated as paid under a nonaccountable plan. Tax amendment form 2012 Excess reimbursements you fail to return to your employer. Tax amendment form 2012 Reimbursements of nondeductible expenses. Tax amendment form 2012 See Reimbursement of nondeductible expenses, earlier. Tax amendment form 2012 If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. Tax amendment form 2012 This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. Tax amendment form 2012 If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. Tax amendment form 2012 Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. Tax amendment form 2012 Your employer will report the total in box 1 of your Form W-2. Tax amendment form 2012 Example. Tax amendment form 2012 To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. Tax amendment form 2012 Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. Tax amendment form 2012 Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. Tax amendment form 2012 These payments are made to persons displaced from their homes, businesses, or farms by federal projects. Tax amendment form 2012 Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. Tax amendment form 2012 See Reimbursements included in income, later. Tax amendment form 2012 Reimbursements excluded from income. Tax amendment form 2012   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. Tax amendment form 2012 These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. Tax amendment form 2012 Your employer should report these reimbursements on your Form W-2, box 12, with Code P. Tax amendment form 2012    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). Tax amendment form 2012 Expenses deducted in earlier year. Tax amendment form 2012   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. Tax amendment form 2012 Your employer should show the amount of your reimbursement in box 12 of your Form W-2. Tax amendment form 2012 Reimbursements included in income. Tax amendment form 2012   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. Tax amendment form 2012 See Nonaccountable Plans under Types of Reimbursement Plans, earlier. Tax amendment form 2012 Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. Tax amendment form 2012 This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. Tax amendment form 2012 It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. Tax amendment form 2012 Reimbursement for deductible and nondeductible expenses. Tax amendment form 2012    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. Tax amendment form 2012 Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. Tax amendment form 2012 Amount of income tax withheld. Tax amendment form 2012   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. Tax amendment form 2012 It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. Tax amendment form 2012   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. Tax amendment form 2012 The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. Tax amendment form 2012 Estimated tax. Tax amendment form 2012    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. Tax amendment form 2012 For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. Tax amendment form 2012 How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. Tax amendment form 2012 For a quick overview, see Table 2, later. Tax amendment form 2012 Form 3903 Use Form 3903 to figure your moving expense deduction. Tax amendment form 2012 Use a separate Form 3903 for each move for which you are deducting expenses. Tax amendment form 2012 Do not file Form 3903 if all of the following apply. Tax amendment form 2012 You moved to a location outside the United States in an earlier year. Tax amendment form 2012 You are claiming only storage fees while you were away from the United States. Tax amendment form 2012 Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. Tax amendment form 2012 Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. Tax amendment form 2012 If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. Tax amendment form 2012 Completing Form 3903. Tax amendment form 2012   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. Tax amendment form 2012 If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). Tax amendment form 2012 Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. Tax amendment form 2012 This excluded amount should be identified on Form W-2, box 12, with code P. Tax amendment form 2012 Expenses greater than reimbursement. Tax amendment form 2012   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Tax amendment form 2012 This is your moving expense deduction. Tax amendment form 2012 Expenses equal to or less than reimbursement. Tax amendment form 2012    If line 3 is equal to or less than line 4, you have no moving expense deduction. Tax amendment form 2012 Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. Tax amendment form 2012 Table 2. Tax amendment form 2012 Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. Tax amendment form 2012 . Tax amendment form 2012 . Tax amendment form 2012 AND you have. Tax amendment form 2012 . Tax amendment form 2012 . Tax amendment form 2012 THEN. Tax amendment form 2012 . Tax amendment form 2012 . Tax amendment form 2012 your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. Tax amendment form 2012 your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. Tax amendment form 2012 your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. Tax amendment form 2012 your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. Tax amendment form 2012 no reimbursement moving expenses file Form 3903 showing all allowable  expenses. Tax amendment form 2012 * * See Deductible Moving Expenses, earlier, for allowable expenses. Tax amendment form 2012    Where to deduct. Tax amendment form 2012   Deduct your moving expenses on Form 1040, line 26. Tax amendment form 2012 The amount of moving expenses you can deduct is shown on Form 3903, line 5. Tax amendment form 2012    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. Tax amendment form 2012   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. Tax amendment form 2012 Expenses not reimbursed. Tax amendment form 2012   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. Tax amendment form 2012 Example. Tax amendment form 2012 In December 2012, your employer transferred you to another city in the United States, where you still work. Tax amendment form 2012 You are single and were not reimbursed for your moving expenses. Tax amendment form 2012 In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. Tax amendment form 2012 In January 2013, you paid for travel to the new city. Tax amendment form 2012 You can deduct these additional expenses on your 2013 tax return. Tax amendment form 2012 Expenses reimbursed. Tax amendment form 2012   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. Tax amendment form 2012 If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. Tax amendment form 2012 See Choosing when to deduct, next. Tax amendment form 2012   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. Tax amendment form 2012 Choosing when to deduct. Tax amendment form 2012   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. Tax amendment form 2012 How to make the choice. Tax amendment form 2012   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. Tax amendment form 2012    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. Tax amendment form 2012 Illustrated Example Tom and Peggy Smith are married and have two children. Tax amendment form 2012 They owned a home in Detroit where Tom worked. Tax amendment form 2012 On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. Tax amendment form 2012 Peggy flew to San Diego on March 1 to look for a new home. Tax amendment form 2012 She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. Tax amendment form 2012 The Smiths sold their Detroit home for $1,500 less than they paid for it. Tax amendment form 2012 They contracted to have their personal effects moved to San Diego on April 3. Tax amendment form 2012 The family drove to San Diego where they found that their new home was not finished. Tax amendment form 2012 They stayed in a nearby motel until the house was ready on May 1. Tax amendment form 2012 On April 10, Tom went to work in the San Diego plant where he still works. Tax amendment form 2012 Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. Tax amendment form 2012 ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. Tax amendment form 2012 His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. Tax amendment form 2012 Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. Tax amendment form 2012 The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. Tax amendment form 2012 His employer identified this amount with code P. Tax amendment form 2012 The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. Tax amendment form 2012 Tom must include this amount on Form 1040, line 7. Tax amendment form 2012 The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. Tax amendment form 2012 Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. Tax amendment form 2012 To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. Tax amendment form 2012 Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. Tax amendment form 2012 He also enters his deduction, $1,200, on Form 1040, line 26. Tax amendment form 2012 Nondeductible expenses. Tax amendment form 2012   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. Tax amendment form 2012 Item 1 — pre-move househunting expenses of $524. Tax amendment form 2012 Item 2 — the $25,000 down payment on the San Diego home. Tax amendment form 2012 If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. Tax amendment form 2012 Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. Tax amendment form 2012 The commission is used to figure the gain or loss on the sale. Tax amendment form 2012 Item 4 — the $1,500 loss on the sale of the Detroit home. Tax amendment form 2012 Item 6 — the $320 expense for meals while driving to San Diego. Tax amendment form 2012 (However, the lodging and car expenses are deductible. Tax amendment form 2012 ) Item 7 — temporary living expenses of $3,730. Tax amendment form 2012    This image is too large to be displayed in the current screen. Tax amendment form 2012 Please click the link to view the image. Tax amendment form 2012 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. Tax amendment form 2012 You can deduct your unreimbursed moving expenses. Tax amendment form 2012 A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Tax amendment form 2012 The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. Tax amendment form 2012 Spouse and dependents. Tax amendment form 2012   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. Tax amendment form 2012   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. Tax amendment form 2012 Services or reimbursements provided by government. Tax amendment form 2012   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. Tax amendment form 2012 In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. Tax amendment form 2012 However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. Tax amendment form 2012   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. Tax amendment form 2012 You can deduct the expenses that are more than your reimbursements. Tax amendment form 2012 See Deductible Moving Expenses, earlier. Tax amendment form 2012 How to complete Form 3903 for members of the Armed Forces. Tax amendment form 2012    Take the following steps. Tax amendment form 2012 Complete lines 1 through 3 of the form, using your actual expenses. Tax amendment form 2012 Do not include any expenses for moving services provided by the government. Tax amendment form 2012 Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. Tax amendment form 2012 Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. Tax amendment form 2012 Do not include the value of moving or storage services provided by the government. Tax amendment form 2012 Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. Tax amendment form 2012 Complete line 5. Tax amendment form 2012 If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. Tax amendment form 2012 This is your moving expense deduction. Tax amendment form 2012 If line 3 is equal to or less than line 4, you do not have a moving expense deduction. Tax amendment form 2012 Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. Tax amendment form 2012 If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. Tax amendment form 2012    Do not deduct any expenses for moving or storage services provided by the government. Tax amendment form 2012 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Tax amendment form 2012 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax amendment form 2012 Free help with your tax return. Tax amendment form 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax amendment form 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax amendment form 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax amendment form 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax amendment form 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax amendment form 2012 To find the nearest VITA or TCE site, visit IRS. Tax amendment form 2012 gov or call 1-800-906-9887. Tax amendment form 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax amendment form 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax amendment form 2012 aarp. Tax amendment form 2012 org/money/taxaide or call 1-888-227-7669. Tax amendment form 2012   For more information on these programs, go to IRS. Tax amendment form 2012 gov and enter “VITA” in the search box. Tax amendment form 2012 Internet. Tax amendment form 2012 IRS. Tax amendment form 2012 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax amendment form 2012 Apply for an Employer Identification Number (EIN). Tax amendment form 2012 Go to IRS. Tax amendment form 2012 gov and enter Apply for an EIN in the search box. Tax amendment form 2012 Request an Electronic Filing PIN by going to IRS. Tax amendment form 2012 gov and entering Electronic Filing PIN in the search box. Tax amendment form 2012 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax amendment form 2012 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax amendment form 2012 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax amendment form 2012 Check the status of your amended return. Tax amendment form 2012 Go to IRS. Tax amendment form 2012 gov and enter Where's My Amended Return in the search box. Tax amendment form 2012 Download forms, instructions, and publications, including some accessible versions. Tax amendment form 2012 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax amendment form 2012 gov or IRS2Go. Tax amendment form 2012 Tax return and tax account transcripts are generally available for the current year and past three years. Tax amendment form 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax amendment form 2012 gov. Tax amendment form 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax amendment form 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax amendment form 2012 gov. Tax amendment form 2012 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax amendment form 2012 gov or IRS2Go. Tax amendment form 2012 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax amendment form 2012 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax amendment form 2012 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax amendment form 2012 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax amendment form 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax amendment form 2012 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax amendment form 2012 gov. Tax amendment form 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax amendment form 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax amendment form 2012 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax amendment form 2012 AARP offers the Tax-Aide counseling program as part of the TCE program. Tax amendment form 2012 Visit AARP's website to find the nearest Tax-Aide location. Tax amendment form 2012 Research your tax questions. Tax amendment form 2012 Search publications and instructions by topic or keyword. Tax amendment form 2012 Read the Internal Revenue Code, regulations, or other official guidance. Tax amendment form 2012 Read Internal Revenue Bulletins. Tax amendment form 2012 Sign up to receive local and national tax news by email. Tax amendment form 2012 Phone. Tax amendment form 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax amendment form 2012 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax amendment form 2012 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax amendment form 2012 Call to locate the nearest volunteer help site, 1-800-906-9887. Tax amendment form 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax amendment form 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax amendment form 2012 Most VITA and TCE sites offer free electronic filing. Tax amendment form 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax amendment form 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax amendment form 2012 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax amendment form 2012 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax amendment form 2012 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax amendment form 2012 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax amendment form 2012 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax amendment form 2012 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax amendment form 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax amendment form 2012 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Tax amendment form 2012 You should receive your order within 10 business days. Tax amendment form 2012 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax amendment form 2012 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax amendment form 2012 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax amendment form 2012 Call to ask tax questions, 1-800-829-1040. Tax amendment form 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax amendment form 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax amendment form 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax amendment form 2012 gsa. Tax amendment form 2012 gov/fedrelay. Tax amendment form 2012 Walk-in. Tax amendment form 2012 You can find a selection of forms, publications and services — in-person, face-to-face. Tax amendment form 2012 Products. Tax amendment form 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax amendment form 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax amendment form 2012 Services. Tax amendment form 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax amendment form 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax amendment form 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Tax amendment form 2012 No appointment is necessary—just walk in. Tax amendment form 2012 Before visiting, check www. Tax amendment form 2012 irs. Tax amendment form 2012 gov/localcontacts for hours of operation and services provided. Tax amendment form 2012 Mail. Tax amendment form 2012 You can send your order for forms, instructions, and publications to the address below. Tax amendment form 2012 You should receive a response within 10 business days after your request is received. Tax amendment form 2012  Internal Revenue Service 1201 N. Tax amendment form 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax amendment form 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax amendment form 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax amendment form 2012 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax amendment form 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax amendment form 2012 You face (or your business is facing) an immediate threat of adverse action. Tax amendment form 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax amendment form 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax amendment form 2012 Here's why we can help: TAS is an independent organization within the IRS. Tax amendment form 2012 Our advocates know how to work with the IRS. Tax amendment form 2012 Our services are free and tailored to meet your needs. Tax amendment form 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Tax amendment form 2012 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax amendment form 2012 irs. Tax amendment form 2012 gov/advocate, or call us toll-free at 1-877-777-4778. Tax amendment form 2012 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax amendment form 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax amendment form 2012 irs. Tax amendment form 2012 gov/sams. Tax amendment form 2012 Low Income Taxpayer Clinics. Tax amendment form 2012   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax amendment form 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax amendment form 2012 Visit www. Tax amendment form 2012 TaxpayerAdvocate. Tax amendment form 2012 irs. Tax amendment form 2012 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax amendment form 2012 Prev  Up  Next   Home   More Online Publications
Español

Indian Health Service

The Indian Health Service provides federal health services to American Indians and Alaska Natives.

Contact the Agency or Department

Website: Indian Health Service

Contact In-Person: Find a Facility Near You

Address: 801 Thompson Ave
Ste 400

Rockville, MD 20852

The Tax Amendment Form 2012

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