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Income Tax Amendment Form

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Income Tax Amendment Form

Income tax amendment form 32. Income tax amendment form   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Income tax amendment form Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Income tax amendment form  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Income tax amendment form See Taxpayer identification number under Qualifying Person Test, later. Income tax amendment form You may have to pay employment taxes. Income tax amendment form  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Income tax amendment form Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Income tax amendment form See Employment Taxes for Household Employers , later. Income tax amendment form Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Income tax amendment form Tests you must meet to claim the credit. Income tax amendment form How to figure the credit. Income tax amendment form How to claim the credit. Income tax amendment form Employment taxes you may have to pay as a household employer. Income tax amendment form You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Income tax amendment form The credit can be up to 35% of your expenses. Income tax amendment form To qualify, you must pay these expenses so you can work or look for work. Income tax amendment form This credit should not be confused with the child tax credit discussed in chapter 34. Income tax amendment form Dependent care benefits. Income tax amendment form   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Income tax amendment form You must complete Form 2441, Part III, before you can figure the amount of your credit. Income tax amendment form See Dependent Care Benefits under How To Figure the Credit, later. Income tax amendment form Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. Income tax amendment form The care must be for one or more qualifying persons who are identified on Form 2441. Income tax amendment form (See Qualifying Person Test . Income tax amendment form ) You (and your spouse if filing jointly) must have earned income during the year. Income tax amendment form (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Income tax amendment form ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Income tax amendment form (See Work-Related Expense Test , later. Income tax amendment form ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Income tax amendment form If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. Income tax amendment form You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. Income tax amendment form (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Income tax amendment form ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Income tax amendment form If you are married, you must file a joint return, unless an exception applies to you. Income tax amendment form (See Joint Return Test , later. Income tax amendment form ) You must identify the care provider on your tax return. Income tax amendment form (See Provider Identification Test , later. Income tax amendment form ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Income tax amendment form (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. Income tax amendment form See Reduced Dollar Limit under How To Figure the Credit, later. Income tax amendment form ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Income tax amendment form Figure 32-A. Income tax amendment form Can You Claim the Credit? Please click here for the text description of the image. Income tax amendment form Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Income tax amendment form A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Income tax amendment form Dependent defined. Income tax amendment form   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Income tax amendment form To be your dependent, a person must be your qualifying child (or your qualifying relative). Income tax amendment form Qualifying child. Income tax amendment form   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Income tax amendment form More information. Income tax amendment form   For more information about who is a dependent or a qualifying child, see chapter 3. Income tax amendment form Physically or mentally not able to care for oneself. Income tax amendment form   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Income tax amendment form Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Income tax amendment form Person qualifying for part of year. Income tax amendment form   You determine a person's qualifying status each day. Income tax amendment form For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. Income tax amendment form Also see Yearly limit under Dollar Limit, later. Income tax amendment form Birth or death of otherwise qualifying person. Income tax amendment form   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. Income tax amendment form Taxpayer identification number. Income tax amendment form   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Income tax amendment form If the correct information is not shown, the credit may be reduced or disallowed. Income tax amendment form Individual taxpayer identification number (ITIN) for aliens. Income tax amendment form   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. Income tax amendment form The ITIN is entered wherever an SSN is requested on a tax return. Income tax amendment form To apply for an ITIN, see Form W-7. Income tax amendment form   An ITIN is for tax use only. Income tax amendment form It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Income tax amendment form S. Income tax amendment form law. Income tax amendment form Adoption taxpayer identification number (ATIN). Income tax amendment form   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. Income tax amendment form File Form W-7A, Application for Taxpayer Identification Number for Pending U. Income tax amendment form S. Income tax amendment form Adoptions. Income tax amendment form Child of divorced or separated parents or parents living apart. Income tax amendment form   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. Income tax amendment form   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Income tax amendment form If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. Income tax amendment form For details and an exception for a parent who works at night, see Pub. Income tax amendment form 501. Income tax amendment form   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. Income tax amendment form Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Income tax amendment form Earned income. Income tax amendment form   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Income tax amendment form A net loss from self-employment reduces earned income. Income tax amendment form Earned income also includes strike benefits and any disability pay you report as wages. Income tax amendment form   Generally, only taxable compensation is included. Income tax amendment form However, you can elect to include nontaxable combat pay in earned income. Income tax amendment form If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Income tax amendment form (In other words, if one of you makes the election, the other one can also make it but does not have to. Income tax amendment form ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Income tax amendment form Members of certain religious faiths opposed to social security. Income tax amendment form   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. Income tax amendment form See Earned Income Test in Publication 503. Income tax amendment form Not earned income. Income tax amendment form   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. Income tax amendment form S. Income tax amendment form trade or business, or Any amount received for work while an inmate in a penal institution. Income tax amendment form Rule for student-spouse or spouse not able to care for self. Income tax amendment form   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. Income tax amendment form (Your spouse also must live with you for more than half the year. Income tax amendment form )   If you are filing a joint return, this rule also applies to you. Income tax amendment form You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Income tax amendment form   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Income tax amendment form   This rule applies to only one spouse for any one month. Income tax amendment form If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. Income tax amendment form Full-time student. Income tax amendment form   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. Income tax amendment form You must have been a full-time student for some part of each of 5 calendar months during the year. Income tax amendment form (The months need not be consecutive. Income tax amendment form ) School. Income tax amendment form   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Income tax amendment form A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Income tax amendment form Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Income tax amendment form Expenses are considered work-related only if both of the following are true. Income tax amendment form They allow you (and your spouse if filing jointly) to work or look for work. Income tax amendment form They are for a qualifying person's care. Income tax amendment form Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Income tax amendment form If you are married, generally both you and your spouse must work or look for work. Income tax amendment form One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. Income tax amendment form Your work can be for others or in your own business or partnership. Income tax amendment form It can be either full time or part time. Income tax amendment form Work also includes actively looking for work. Income tax amendment form However, if you do not find a job and have no earned income for the year, you cannot take this credit. Income tax amendment form See Earned Income Test , earlier. Income tax amendment form An expense is not considered work-related merely because you had it while you were working. Income tax amendment form The purpose of the expense must be to allow you to work. Income tax amendment form Whether your expenses allow you to work or look for work depends on the facts. Income tax amendment form Example 1. Income tax amendment form The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Income tax amendment form Example 2. Income tax amendment form You work during the day. Income tax amendment form Your spouse works at night and sleeps during the day. Income tax amendment form You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Income tax amendment form Your expenses are considered work-related. Income tax amendment form Volunteer work. Income tax amendment form    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Income tax amendment form Work for part of year. Income tax amendment form   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. Income tax amendment form For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. Income tax amendment form However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). Income tax amendment form Temporary absence from work. Income tax amendment form   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. Income tax amendment form Instead, you can figure your credit including the expenses you paid for the period of absence. Income tax amendment form   An absence of 2 weeks or less is a short, temporary absence. Income tax amendment form An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Income tax amendment form Example. Income tax amendment form You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Income tax amendment form You become ill and miss 4 months of work but receive sick pay. Income tax amendment form You continue to pay the nanny to care for the children while you are ill. Income tax amendment form Your absence is not a short, temporary absence, and your expenses are not considered work-related. Income tax amendment form Part-time work. Income tax amendment form   If you work part-time, you generally must figure your expenses for each day. Income tax amendment form However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. Income tax amendment form Any day when you work at least 1 hour is a day of work. Income tax amendment form Example 1. Income tax amendment form You work 3 days a week. Income tax amendment form While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Income tax amendment form You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Income tax amendment form Your child attends the center 5 days a week. Income tax amendment form Your work-related expenses are limited to $150 a week. Income tax amendment form Example 2. Income tax amendment form The facts are the same as in Example 1 except the center does not offer a 3-day option. Income tax amendment form The entire $250 weekly fee may be a work-related expense. Income tax amendment form Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Income tax amendment form You do not have to choose the least expensive way of providing care. Income tax amendment form The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. Income tax amendment form Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Income tax amendment form Expenses for household services qualify if part of the services is for the care of qualifying persons. Income tax amendment form See Household services , later. Income tax amendment form Expenses not for care. Income tax amendment form   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Income tax amendment form However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. Income tax amendment form   Child support payments are not for care and do not qualify for the credit. Income tax amendment form Education. Income tax amendment form   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Income tax amendment form Expenses to attend kindergarten or a higher grade are not expenses for care. Income tax amendment form Do not use these expenses to figure your credit. Income tax amendment form   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Income tax amendment form   Summer school and tutoring programs are not for care. Income tax amendment form Example 1. Income tax amendment form You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. Income tax amendment form The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Income tax amendment form You can count the total cost when you figure the credit. Income tax amendment form Example 2. Income tax amendment form You place your 10-year-old child in a boarding school so you can work full time. Income tax amendment form Only the part of the boarding school expense that is for the care of your child is a work-related expense. Income tax amendment form You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Income tax amendment form You cannot count any part of the amount you pay the school for your child's education. Income tax amendment form Care outside your home. Income tax amendment form   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. Income tax amendment form Dependent care center. Income tax amendment form   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. Income tax amendment form   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. Income tax amendment form Camp. Income tax amendment form   The cost of sending your child to an overnight camp is not considered a work-related expense. Income tax amendment form The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. Income tax amendment form Transportation. Income tax amendment form   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. Income tax amendment form This includes transportation by bus, subway, taxi, or private car. Income tax amendment form However, transportation not provided by a care provider is not for the care of a qualifying person. Income tax amendment form Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. Income tax amendment form Fees and deposits. Income tax amendment form   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. Income tax amendment form However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Income tax amendment form Example 1. Income tax amendment form You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. Income tax amendment form The fee you paid is a work-related expense. Income tax amendment form Example 2. Income tax amendment form You placed a deposit with a preschool to reserve a place for your 3-year-old child. Income tax amendment form You later sent your child to a different preschool and forfeited the deposit. Income tax amendment form The forfeited deposit is not for care and so is not a work-related expense. Income tax amendment form Household services. Income tax amendment form   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Income tax amendment form   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Income tax amendment form They include the services of a housekeeper, maid, or cook. Income tax amendment form However, they do not include the services of a chauffeur, bartender, or gardener. Income tax amendment form See Household Services in Publication 503 for more information. Income tax amendment form   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Income tax amendment form Taxes paid on wages. Income tax amendment form   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Income tax amendment form See Employment Taxes for Household Employers , later. Income tax amendment form Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. Income tax amendment form However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. Income tax amendment form Joint Return Test Generally, married couples must file a joint return to take the credit. Income tax amendment form However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Income tax amendment form Legally separated. Income tax amendment form   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Income tax amendment form You may be eligible to take the credit on your return using head of household filing status. Income tax amendment form Married and living apart. Income tax amendment form   You are not considered married and are eligible to take the credit if all the following apply. Income tax amendment form You file a return apart from your spouse. Income tax amendment form Your home is the home of a qualifying person for more than half the year. Income tax amendment form You pay more than half the cost of keeping up your home for the year. Income tax amendment form Your spouse does not live in your home for the last 6 months of the year. Income tax amendment form Costs of keeping up a home. Income tax amendment form   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. Income tax amendment form   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Income tax amendment form   They also do not include the purchase, permanent improvement, or replacement of property. Income tax amendment form For example, you cannot include the cost of replacing a water heater. Income tax amendment form However, you can include the cost of repairing a water heater. Income tax amendment form Death of spouse. Income tax amendment form   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. Income tax amendment form If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Income tax amendment form Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Income tax amendment form Use Form 2441, Part I, to show the information. Income tax amendment form If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). Income tax amendment form Information needed. Income tax amendment form   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Income tax amendment form   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Income tax amendment form If the care provider is an organization, then it is the employer identification number (EIN). Income tax amendment form   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). Income tax amendment form In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Income tax amendment form   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Income tax amendment form Getting the information. Income tax amendment form   You can use Form W-10 to request the required information from the care provider. Income tax amendment form If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. Income tax amendment form    You should keep this information with your tax records. Income tax amendment form Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Income tax amendment form Due diligence. Income tax amendment form   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Income tax amendment form However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Income tax amendment form   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. Income tax amendment form Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Income tax amendment form Provider refusal. Income tax amendment form   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Income tax amendment form Enter “See Attached Statement” in the columns calling for the information you do not have. Income tax amendment form Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Income tax amendment form Be sure to write your name and social security number on this statement. Income tax amendment form The statement will show that you used due diligence in trying to furnish the necessary information. Income tax amendment form U. Income tax amendment form S. Income tax amendment form citizens and resident aliens living abroad. Income tax amendment form   If you are living abroad, your care provider may not have, and may not be required to get, a U. Income tax amendment form S. Income tax amendment form taxpayer identification number (for example, an SSN or EIN). Income tax amendment form If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Income tax amendment form How To Figure the Credit Your credit is a percentage of your work-related expenses. Income tax amendment form Your expenses are subject to the earned income limit and the dollar limit. Income tax amendment form The percentage is based on your adjusted gross income. Income tax amendment form Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Income tax amendment form Expenses prepaid in an earlier year. Income tax amendment form   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Income tax amendment form Claim the expenses for the later year as if they were actually paid in that later year. Income tax amendment form Expenses not paid until the following year. Income tax amendment form   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Income tax amendment form You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Income tax amendment form See Payments for prior year's expenses under Amount of Credit in Publication 503. Income tax amendment form    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Income tax amendment form You may be able to claim a credit for them on your 2014 return. Income tax amendment form Expenses reimbursed. Income tax amendment form   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. Income tax amendment form Example. Income tax amendment form You paid work-related expenses of $3,000. Income tax amendment form You are reimbursed $2,000 by a state social services agency. Income tax amendment form You can use only $1,000 to figure your credit. Income tax amendment form Medical expenses. Income tax amendment form   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. Income tax amendment form You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Income tax amendment form   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. Income tax amendment form However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Income tax amendment form    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Income tax amendment form Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Income tax amendment form See Reduced Dollar Limit , later. Income tax amendment form But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Income tax amendment form Dependent care benefits. Income tax amendment form   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Income tax amendment form Your salary may have been reduced to pay for these benefits. Income tax amendment form If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Income tax amendment form See Statement for employee , later. Income tax amendment form Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Income tax amendment form Enter the amount of these benefits on Form 2441, Part III, line 12. Income tax amendment form Exclusion or deduction. Income tax amendment form   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Income tax amendment form Your employer can tell you whether your benefit plan qualifies. Income tax amendment form To claim the exclusion, you must complete Part III of Form 2441. Income tax amendment form You cannot use Form 1040EZ. Income tax amendment form   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Income tax amendment form Therefore, you would not get an exclusion from wages. Income tax amendment form Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Income tax amendment form To claim the deduction, you must use Form 2441. Income tax amendment form   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Income tax amendment form The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. Income tax amendment form See Earned Income Limit, later. Income tax amendment form    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. Income tax amendment form Statement for employee. Income tax amendment form   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Income tax amendment form Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Income tax amendment form Effect of exclusion on credit. Income tax amendment form   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. Income tax amendment form Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. Income tax amendment form Earned income is defined under Earned Income Test , earlier. Income tax amendment form For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. Income tax amendment form Separated spouse. Income tax amendment form   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. Income tax amendment form Use only your income in figuring the earned income limit. Income tax amendment form Surviving spouse. Income tax amendment form   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. Income tax amendment form Community property laws. Income tax amendment form   You should disregard community property laws when you figure earned income for this credit. Income tax amendment form You or your spouse is a student or not able to care for self. Income tax amendment form   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Income tax amendment form His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. Income tax amendment form Spouse works. Income tax amendment form   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Income tax amendment form Spouse qualifies for part of month. Income tax amendment form    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. Income tax amendment form You are a student or not able to care for self. Income tax amendment form   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Income tax amendment form For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). Income tax amendment form If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Income tax amendment form Both spouses qualify. Income tax amendment form   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. Income tax amendment form Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Income tax amendment form This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Income tax amendment form If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Income tax amendment form This $6,000 limit does not need to be divided equally among them. Income tax amendment form For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. Income tax amendment form Yearly limit. Income tax amendment form   The dollar limit is a yearly limit. Income tax amendment form The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Income tax amendment form Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Income tax amendment form Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Income tax amendment form Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Income tax amendment form Your reduced dollar limit is figured on Form 2441, Part III. Income tax amendment form See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Income tax amendment form Example 1. Income tax amendment form George is a widower with one child and earns $24,000 a year. Income tax amendment form He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. Income tax amendment form His employer pays an additional $1,000 under a dependent care benefit plan. Income tax amendment form This $1,000 is excluded from George's income. Income tax amendment form Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. Income tax amendment form This is because his dollar limit is reduced as shown next. Income tax amendment form   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. Income tax amendment form Randall is married and both he and his wife are employed. Income tax amendment form Each has earned income in excess of $6,000. Income tax amendment form They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Income tax amendment form Randall's work-related expenses are $6,000 for the year. Income tax amendment form Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Income tax amendment form Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Income tax amendment form Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. Income tax amendment form This is because his dollar limit is reduced as shown next. Income tax amendment form   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Income tax amendment form This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Income tax amendment form The following table shows the percentage to use based on adjusted gross income. Income tax amendment form   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. Income tax amendment form You cannot claim the credit on Form 1040EZ. Income tax amendment form Form 1040 or 1040A. Income tax amendment form   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Income tax amendment form Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Income tax amendment form Limit on credit. Income tax amendment form   The amount of credit you can claim is generally limited to the amount of your tax. Income tax amendment form For more information, see the Instructions for Form 2441. Income tax amendment form Tax credit not refundable. Income tax amendment form   You cannot get a refund for any part of the credit that is more than this limit. Income tax amendment form Recordkeeping. Income tax amendment form You should keep records of your work-related expenses. Income tax amendment form Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Income tax amendment form Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Income tax amendment form Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. Income tax amendment form If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Income tax amendment form If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Income tax amendment form Self-employed persons who are in business for themselves are not household employees. Income tax amendment form Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Income tax amendment form If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. Income tax amendment form This control could include providing rules of conduct and appearance and requiring regular reports. Income tax amendment form In this case, you do not have to pay employment taxes. Income tax amendment form But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. Income tax amendment form If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Income tax amendment form Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Income tax amendment form Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Income tax amendment form Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Income tax amendment form For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Income tax amendment form State employment tax. Income tax amendment form   You may also have to pay state unemployment tax. Income tax amendment form Contact your state unemployment tax office for information. Income tax amendment form You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Income tax amendment form For a list of state unemployment tax agencies, visit the U. Income tax amendment form S. Income tax amendment form Department of Labor's website. Income tax amendment form A link to that website is in Publication 926, or you can find it with an online search. Income tax amendment form Prev  Up  Next   Home   More Online Publications
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Grand Rapids, MI

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The Income Tax Amendment Form

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