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Tax Planning Us 1040a

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Tax Planning Us 1040a

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

Tax planning us 1040a Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Tax planning us 1040a Form 2106, Hours of service limits. Tax planning us 1040a 50% limit on meals, 50% limit on meals. Tax planning us 1040a A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Tax planning us 1040a Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Tax planning us 1040a Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Tax planning us 1040a Expenses, 3 - Advertising expenses. Tax planning us 1040a Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Tax planning us 1040a Airline clubs, Club dues and membership fees. Tax planning us 1040a Allocating costs, Separating costs. Tax planning us 1040a , Separating costs. Tax planning us 1040a , Allocating between business and nonbusiness. Tax planning us 1040a , Allocating total cost. Tax planning us 1040a Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Tax planning us 1040a Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Tax planning us 1040a B Basis of car, Basis. Tax planning us 1040a (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Tax planning us 1040a Box seats at entertainment events, Skyboxes and other private luxury boxes. Tax planning us 1040a Business travel, Trip Primarily for Business Outside U. Tax planning us 1040a S. Tax planning us 1040a , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Tax planning us 1040a More-than-50%-use test. Tax planning us 1040a , More-than-50%-use test. Tax planning us 1040a Qualified business use, Qualified business use. Tax planning us 1040a C Canceled checks As evidence of business expenses, Canceled check. Tax planning us 1040a Car expenses, Car Expenses, Reporting inclusion amounts. Tax planning us 1040a Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Tax planning us 1040a Business and personal use, Business and personal use. Tax planning us 1040a Combining expenses, Car expenses. Tax planning us 1040a Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Tax planning us 1040a Form 2106, Car expenses. Tax planning us 1040a Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Tax planning us 1040a Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Tax planning us 1040a Traffic tickets, Fines and collateral. Tax planning us 1040a Car pools, Car pools. Tax planning us 1040a Car rentals, Reporting inclusion amounts. Tax planning us 1040a Form 2106, Car rentals. Tax planning us 1040a Car, defined, Car defined. Tax planning us 1040a Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Tax planning us 1040a Casualty and theft losses Cars, Casualty and theft losses. Tax planning us 1040a Depreciation, Casualty or theft. Tax planning us 1040a Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Tax planning us 1040a Sports events to benefit, 5 - Charitable sports event. Tax planning us 1040a Club dues, Club dues and membership fees. Tax planning us 1040a Commuting expenses, Commuting expenses. Tax planning us 1040a Conventions, Conventions, Meetings at conventions. Tax planning us 1040a Country clubs, Club dues and membership fees. Tax planning us 1040a Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Tax planning us 1040a Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Tax planning us 1040a (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Tax planning us 1040a Basis, Basis. Tax planning us 1040a Sales taxes, Sales taxes. Tax planning us 1040a Unrecovered basis, How to treat unrecovered basis. Tax planning us 1040a Casualty or theft, effect, Casualty or theft. Tax planning us 1040a Deduction, Depreciation and section 179 deductions. Tax planning us 1040a , Depreciation deduction for the year of disposition. Tax planning us 1040a Excess depreciation, Excess depreciation. Tax planning us 1040a Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Tax planning us 1040a Trade-in, effect, Car trade-in. Tax planning us 1040a , Trade-in. Tax planning us 1040a Trucks and vans, Trucks and vans. Tax planning us 1040a Depreciation of Car Section 179 deduction, Section 179 deduction. Tax planning us 1040a Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Tax planning us 1040a E Employer-provided vehicles, Employer-provided vehicle. Tax planning us 1040a Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Tax planning us 1040a , Gift or entertainment. Tax planning us 1040a 50% limit, Directly before or after business discussion. Tax planning us 1040a Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Tax planning us 1040a Summary (Table 2-1), Exception for events that benefit charitable organizations. Tax planning us 1040a Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Tax planning us 1040a Form 2106, Meal and entertainment expenses. Tax planning us 1040a Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Tax planning us 1040a Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Tax planning us 1040a , Lavish or extravagant expenses. Tax planning us 1040a F Fair market value of car, Fair market value. Tax planning us 1040a Farmers Form 1040, Schedule F, Self-employed. Tax planning us 1040a Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Tax planning us 1040a Federal rate for per diem, Standard Meal Allowance, The federal rate. Tax planning us 1040a Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Tax planning us 1040a Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Tax planning us 1040a Form 1040, Schedule C, Self-employed. Tax planning us 1040a Form 1040, Schedule F, Self-employed. Tax planning us 1040a Form 2106, How to choose. Tax planning us 1040a , Employees. Tax planning us 1040a , Full value included in your income. Tax planning us 1040a , Reporting your expenses under a nonaccountable plan. Tax planning us 1040a , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Tax planning us 1040a Form 4562, Self-employed. Tax planning us 1040a Form 4797, Excess depreciation. Tax planning us 1040a Form W-2 Employer-provided vehicles, Value reported on Form W-2. Tax planning us 1040a Reimbursement of personal expenses, Reimbursement for personal expenses. Tax planning us 1040a Statutory employees, Statutory employees. Tax planning us 1040a Free tax services, Free help with your tax return. Tax planning us 1040a G Gifts, Gift or entertainment. Tax planning us 1040a , Gifts $25 limit, $25 limit. Tax planning us 1040a Combining for recordkeeping purposes, Gift expenses. Tax planning us 1040a Reporting requirements, Gifts. Tax planning us 1040a Golf clubs, Club dues and membership fees. Tax planning us 1040a H Hauling tools, Hauling tools or instruments. Tax planning us 1040a Help (see Tax help) High-low method Introduction, High-low method. Tax planning us 1040a Transition rules, High-low method. Tax planning us 1040a High-low rate method, High-low rate. Tax planning us 1040a Home office, Office in the home. Tax planning us 1040a Hotel clubs, Club dues and membership fees. Tax planning us 1040a I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Tax planning us 1040a Gifts, Incidental costs. Tax planning us 1040a No meals, incidentals only, Incidental-expenses-only method. Tax planning us 1040a Income-producing property, Income-producing property. Tax planning us 1040a Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Tax planning us 1040a indefinite assignment. Tax planning us 1040a Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Tax planning us 1040a Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Tax planning us 1040a , Lavish or extravagant expenses. Tax planning us 1040a Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Tax planning us 1040a Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Tax planning us 1040a Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Tax planning us 1040a 2011 chart (Table 4-1), Table 4-1. Tax planning us 1040a 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Tax planning us 1040a ) Main place of business or work, Main place of business or work. Tax planning us 1040a Married taxpayers Performing artists, Special rules for married persons. Tax planning us 1040a Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Tax planning us 1040a Major cities with higher allowances, Amount of standard meal allowance. Tax planning us 1040a Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Tax planning us 1040a , The standard meal allowance. Tax planning us 1040a Meals, entertainment-related, A meal as a form of entertainment. Tax planning us 1040a Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Tax planning us 1040a 2011 chart (Table 4-1), Table 4-1. Tax planning us 1040a 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Tax planning us 1040a ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Tax planning us 1040a Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Tax planning us 1040a Part of trip outside U. Tax planning us 1040a S. Tax planning us 1040a , Part of Trip Outside the United States P Parking fees, Parking fees. Tax planning us 1040a , Parking fees and tolls. Tax planning us 1040a Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Tax planning us 1040a Defined, Reimbursement, allowance, or advance. Tax planning us 1040a Federal rate for, The federal rate. Tax planning us 1040a Per diem rates High-cost localities, High-low method. Tax planning us 1040a High-low method, High-low method. Tax planning us 1040a Regular federal method, Regular federal per diem rate method. Tax planning us 1040a Standard rate for unlisted localities, High-low method. Tax planning us 1040a , Regular federal per diem rate method. Tax planning us 1040a Transition rules, High-low method. Tax planning us 1040a , Federal per diem rate method. Tax planning us 1040a Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Tax planning us 1040a , Taxes paid on your car. Tax planning us 1040a Personal trips, Trip Primarily for Personal Reasons Outside U. Tax planning us 1040a S. Tax planning us 1040a , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Tax planning us 1040a Probationary work period, Probationary work period. Tax planning us 1040a Proving business purpose, Proving business purpose. Tax planning us 1040a Public transportation Outside of U. Tax planning us 1040a S. Tax planning us 1040a travel, Public transportation. Tax planning us 1040a Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Tax planning us 1040a Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Tax planning us 1040a How to prove expenses (Table 5-1), Table 5-1. Tax planning us 1040a How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Tax planning us 1040a Sampling to prove expenses, Sampling. Tax planning us 1040a Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Tax planning us 1040a Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Tax planning us 1040a Transition rules, Federal per diem rate method. Tax planning us 1040a Reimbursements, Less than full value included in your income. Tax planning us 1040a , Contractor does not adequately account. Tax planning us 1040a Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Tax planning us 1040a Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Tax planning us 1040a Personal expenses, Reimbursement for personal expenses. Tax planning us 1040a Recordkeeping, Reimbursed for expenses. Tax planning us 1040a Reporting (Table 6-1), Table 6-1. Tax planning us 1040a Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Tax planning us 1040a Reimbursements, Reimbursements, Contractor does not adequately account. Tax planning us 1040a Reservists Transportation expenses, Armed Forces reservists. Tax planning us 1040a Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Tax planning us 1040a S Section 179 deduction Amended return, How to choose. Tax planning us 1040a Deduction, Section 179 Deduction Limits, Limits. Tax planning us 1040a Self-employed persons, 2 - Self-employed. Tax planning us 1040a Reporting requirements, Self-employed. Tax planning us 1040a Skyboxes, Skyboxes and other private luxury boxes. Tax planning us 1040a Spouse, expenses for, Travel expenses for another individual. Tax planning us 1040a , Expenses for spouses. Tax planning us 1040a Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Tax planning us 1040a , The standard meal allowance. Tax planning us 1040a Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Tax planning us 1040a Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Tax planning us 1040a Form 2106, Standard mileage rate. Tax planning us 1040a Statutory employees, Statutory employees. Tax planning us 1040a T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Tax planning us 1040a Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Tax planning us 1040a When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Tax planning us 1040a 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Tax planning us 1040a ) Proving expenses (Table 5-1), Table 5-1. Tax planning us 1040a How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Tax planning us 1040a Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Tax planning us 1040a , Illustration of transportation expenses. Tax planning us 1040a Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Tax planning us 1040a Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Tax planning us 1040a Tickets, Entertainment tickets. Tax planning us 1040a , Gift or entertainment. Tax planning us 1040a Season or series tickets, Season or series tickets. Tax planning us 1040a Traffic violations, Fines and collateral. Tax planning us 1040a Tools Hauling tools, Hauling tools or instruments. Tax planning us 1040a Trade association meetings, Trade association meetings. Tax planning us 1040a Trade-in of car, Car trade-in. Tax planning us 1040a , Trade-in. Tax planning us 1040a Traffic tickets, Fines and collateral. Tax planning us 1040a Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Tax planning us 1040a High-low method, High-low method. Tax planning us 1040a Regular federal method, Federal per diem rate method. Tax planning us 1040a Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Tax planning us 1040a Car expenses, Car Expenses, Reporting inclusion amounts. Tax planning us 1040a Deductible (Figure B), Gift or entertainment. Tax planning us 1040a , Illustration of transportation expenses. Tax planning us 1040a five or more cars, Five or more cars. Tax planning us 1040a Form 2106, Transportation expenses. Tax planning us 1040a Transportation workers, Special rate for transportation workers. Tax planning us 1040a , Individuals subject to hours of service limits. Tax planning us 1040a Travel advance, Reimbursement, allowance, or advance. Tax planning us 1040a , Travel advance. Tax planning us 1040a (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Tax planning us 1040a Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Tax planning us 1040a Travel Expenses You Can Deduct Defined, Travel expenses defined. Tax planning us 1040a Going home on days off, Going home on days off. Tax planning us 1040a In U. Tax planning us 1040a S. Tax planning us 1040a , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Tax planning us 1040a S. Tax planning us 1040a , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Tax planning us 1040a Transportation workers, Individuals subject to hours of service limits. Tax planning us 1040a Transportation workers' expenses, Special rate for transportation workers. Tax planning us 1040a Two places of work, Two places of work. Tax planning us 1040a U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Tax planning us 1040a Unrecovered basis of car, How to treat unrecovered basis. Tax planning us 1040a V Volunteers, Volunteers. Tax planning us 1040a W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications