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

Www free state taxes com Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Www free state taxes com Tax questions. Www free state taxes com What's New Future developments. Www free state taxes com  The IRS has created a page on IRS. Www free state taxes com gov for information about Publication 1542, at www. Www free state taxes com irs. Www free state taxes com gov/pub1542. Www free state taxes com Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Www free state taxes com Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Www free state taxes com It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Www free state taxes com For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Www free state taxes com R. Www free state taxes com B. Www free state taxes com 520, which can be found on the Internet at www. Www free state taxes com irs. Www free state taxes com gov/irb/2011-42_IRB/ar12. Www free state taxes com html. Www free state taxes com Per diem rates on the Internet. Www free state taxes com   You will find links to per diem rates at www. Www free state taxes com gsa. Www free state taxes com gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Www free state taxes com S. Www free state taxes com possessions; and Foreign per diem rates. Www free state taxes com Publication 1542 revisions. Www free state taxes com   Publication 1542 is available only on the Internet at IRS. Www free state taxes com gov. Www free state taxes com Print copies can no longer be ordered. Www free state taxes com   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Www free state taxes com An article on IRS. Www free state taxes com gov will alert you to which locations have updated rates. Www free state taxes com To reach these articles, go to www. Www free state taxes com irs. Www free state taxes com gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Www free state taxes com You will find the new rates in Table 4. Www free state taxes com   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Www free state taxes com You will be alerted to these changes by a similar article on IRS. Www free state taxes com gov and can find the changes in Table 2 of the revised publication. Www free state taxes com   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Www free state taxes com The annual issue of the publication should be available each year in mid- to late-October. Www free state taxes com Comments and suggestions. Www free state taxes com   We welcome your comments about this publication and your suggestions for future editions. Www free state taxes com   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Www free state taxes com NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www free state taxes com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www free state taxes com   You can email us at taxforms@irs. Www free state taxes com gov. Www free state taxes com Please put “Publications Comment” on the subject line. Www free state taxes com You can also send us comments from www. Www free state taxes com irs. Www free state taxes com gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Www free state taxes com ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www free state taxes com Ordering forms and publications. Www free state taxes com   Visit www. Www free state taxes com irs. Www free state taxes com gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Www free state taxes com Internal Revenue Service 1201 N. Www free state taxes com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www free state taxes com   If you have a tax question, check the information available on IRS. Www free state taxes com gov or call 1-800-829-1040. Www free state taxes com We cannot answer tax questions sent to either of the above addresses. Www free state taxes com Prev  Up  Next   Home   More Online Publications