Table of Contents
Aviation fuels used in foreign trade. . Aviation gasoline and kerosene for use in aviation are exempt from the leaking underground storage tank (LUST) tax.
Dyed diesel fuel used in trains. The train operator is no longer liable for the leaking underground storage tank (LUST) tax on dyed diesel fuel used in trains. IRS No. 71 has been removed from Form 720. The position holder of the dyed diesel fuel generally is liable for the LUST tax under IRS No. 105.
Inland waterways fuel use. Generally, the inland waterways fuel use tax is $.20 (IRS No. 64). However, the leaking underground storage tank (LUST) tax (IRS No. 125) must be paid on any liquid fuel used on inland waterways that is not subject to LUST tax under section 4041(d) or 4081. For example, gallons of Bunker C residual fuel oil must be reported under both IRS Nos. 64 and 125.
Use of international air travel facilities. The tax on use of international air travel facilities for amounts paid during 2008 is:
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$15.40 per person for flights that begin or end in the United States, or
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$7.70 per person for domestic segments that begin or end in Alaska or Hawaii (applies only to departures).
Domestic segment tax. For amounts paid for each domestic segment of taxable transportation of persons by air, the domestic segment tax is $3.50 per segment for transportation that begins in 2008.
Arrow shafts. The tax on arrow shafts sold during 2008 is $.43 per arrow shaft. See Arrow Shafts in chapter 5.
Disregarded entities and qualified subchapter S subsidiaries. After December 31, 2007, qualified subchapter S subsidiaries (QSubs) and eligible single-owner disregarded entities are treated as separate entities for excise tax and reporting purposes. QSubs and eligible single-owner disregarded entities must pay and report excise taxes (other than IRS Nos. 31, 51, and 117), register for excise tax activities, and claim any refunds, credits, and payments under the entity's employer identification number (EIN). These actions cannot take place under the owner's taxpayer identification number (TIN). Some QSubs and disregarded entities may already have an EIN. However, if you are unsure, please call the IRS Business and Specialty Tax line at 1-800-829-4933. Generally, QSubs and eligible single-owner disregarded entities will continue to be treated as disregarded entities for other federal tax purposes (other than employment taxes). Thus, taxpayers filing Form 4136, Credit for Federal Tax Paid on Fuels, with Form 1040, Individual Income Tax Return, can use the owner's TIN. For more information on these new regulations, see Treasury Decision (T.D.) 9356. You can find T.D. 9356 on page 675 of Internal Revenue Bulletin 2007-39 at www.irs.gov/pub/irs-irbs/irb07-39.pdf.
Wagering taxes. You can find the information in the instructions for Forms 730 and 11-C, as applicable.
Registration for certain activities. You are required to be registered for certain excise tax activities, such as blending of gasoline, diesel fuel, or kerosene outside the bulk transfer/terminal system. See the instructions for Form 637 for the list of activities for which you must register. Also see Registration Requirements under Fuel Taxes in chapter 1 for information on registration for activities related to fuel. Each business unit that has, or is required to have, a separate employer identification number must be registered. To apply for registration, complete Form 637 and provide the information requested in its instructions. If your application is approved, you will receive a Letter of Registration showing the activities for which you are registered, the effective date of the registration, and your registration number. A copy of Form 637 is not a Letter of Registration.
Imported products table. The imported products table can be found in Regulations section 52.4682-3(f)(6).
Qualified blood collector organizations. Qualified blood collector organizations are generally exempt from many federal excise taxes including the tax on fuels, tires, communication services, and for heavy vehicles. Each blood collector organization must be registered by the IRS as a condition for applying for the exemption (or credit or payments). To apply for registration, see Form 637, Application for Registration (For Certain Excise Tax Activities).
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication covers the excise taxes for which you may be liable during 2008 and which are reported on Form 720. It also covers fuel tax credits and refunds.
Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Publication
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509 Tax Calendars for 2008
Form (and Instructions)
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11-C
Occupational Tax and Registration Return for Wagering -
637
Application for Registration (For Certain Excise Tax Activities) -
720
Quarterly Federal Excise Tax Return -
720X
Amended Quarterly Federal Excise Tax Return -
730
Monthly Tax Return for Wagers -
1363
Export Exemption Certificate -
2290
Heavy Highway Vehicle Use Tax Return -
2290(SP)
Declaracion del Impuesto sobre el Uso de Vehiculos Pesados en las Carreteras -
2290(FR)
Declaration d'Impot sur L'utilisation des Vehicules Lourds sur les Routes -
4136
Credit for Federal Tax Paid on Fuels -
6197
Gas Guzzler Tax -
6478
Credit for Alcohol Used as Fuel -
6627
Environmental Taxes -
8849
Claim for Refund of Excise Taxes, and Schedules 1-3, 5, 6, and 8 -
8864
Biodiesel and Renewable Diesel Fuels Credit
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Form 720-TO, Terminal Operator Report
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Form 720-CS, Carrier Summary Report
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Notice 2005-4 that is available on page 289 of Internal Revenue Bulletin 2005-2 at www.irs.gov/pub/irs-irbs/irb05-02.pdf.
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Notice 2005-24 that is available on page 757 of Internal Revenue Bulletin 2005-12 at www.irs.gov/pub/irs-irbs/irb05-12.pdf.
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Notice 2005-62 that is available on page 443 of Internal Revenue Bulletin 2005-35 at www.irs.gov/pub/irs-irbs/irb05-35.pdf.
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Notice 2005-80 that is available on page 953 of Internal Revenue Bulletin 2005-46 at www.irs.gov/pub/irs-irbs/irb05-46.pdf.
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Notice 2006-50 that is available on page 1141 of Internal Revenue Bulletin 2006-25 at www.irs.gov/pub/irs-irbs/irb06-25.pdf.
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Notice 2006-92 that is available on page 774 of internal Revenue Bulletin 2006-43 at www.irs.gov/pub/irs-irbs/irb06-43.pdf.
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Notice 2007-11 that is available on page 405 of Internal Revenue Bulletin 2007-5 at www.irs.gov/pub/irs-irbs/irb07-05.pdf.
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Notice 2007-37 that is available on page 1002 of Internal Revenue Bulletin 2007-17 at www.irs.gov/pub/irs-irbs/irb07-17.pdf.
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Notice 2007-97 that is available on page 1092 of Internal Revenue Bulletin 2007-49 at www.irs.gov/pub/irs-irbs/irb07-49.pdf.
In addition to the taxes discussed in this publication, you may have to report certain other excise taxes.
For tax forms relating to alcohol and tobacco, visit the Alcohol and Tobacco Tax and Trade Bureau website at www.ttb.gov.
You report the federal excise tax on the use of certain trucks, truck tractors, and buses used on public highways on Form 2290, Heavy Highway Vehicle Use Tax Return. The tax applies to highway motor vehicles with a taxable gross weight of 55,000 pounds or more. Vans, pickup trucks, panel trucks, and similar trucks generally are not subject to this tax.
chapter 15.
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