taxmap/pubs/p510-000.htm#en_us_publink1000116774Publication 510
(Including Fuel Tax Credits and Refunds)
Indoor Tanning Services Tax.(p2)
A tax of 10% applies to indoor tanning services paid for after
June 30, 2010. See Chapter 10 for more information.
taxmap/pubs/p510-000.htm#en_us_publink1000260902Federal tax deposits must be made by electronic funds transfer.(p2)
You must use electronic funds transfer for all federal tax deposits
(such as deposits of excise tax, employment tax, and corporate income tax) made
after December 31, 2010. Forms 8109 and 8109-B, Federal Tax Deposit Coupon,
cannot be used after December 31, 2010. For more information on making federal
tax deposits, see
How to Make Deposits in Chapter 12.
taxmap/pubs/p510-000.htm#en_us_publink1000259522Fuels derived from paper or pulp production.(p2)
Credits for alternative fuels and alternative fuel mixtures are
not available for any fuel sold or used after December 31, 2009, that is derived
from the production of paper or pulp.
taxmap/pubs/p510-000.htm#en_us_publink1000259523Credit for cellulosic biofuels.(p2)
Credit for producers of cellulosic biofuels is not available
for some fuels sold or used after December 31, 2009. See
Credits not available for some cellulosic biofuels sold or used
after December 31, 2009
in Chapter 2.
taxmap/pubs/p510-000.htm#en_us_publink1000259524Use of international air travel facilities.(p2)
For amounts paid during 2011, the tax on international flights
is $16.30 per person for flights that begin or end in the United States, or
$8.20 per person for domestic segments that begin or end in Alaska or Hawaii
(applies only to departures). See
Air Transportation Taxes
in Chapter 4.
taxmap/pubs/p510-000.htm#en_us_publink1000259656Expiration of biodiesel mixture, renewable diesel mixture, alternative
fuels, and alternative fuel mixture credits.(p2)
When this publication was prepared for printing, the credits
for biodiesel mixtures, renewable diesel mixtures, alternative fuels, and
alternative fuel mixtures were scheduled to expire on December 31, 2011. To find
out if the credits are extended, monitor the news media or go to
www.irs.gov, click on
Forms and Publications, and then click on
Changes to Current Tax Products.
Expiration of taxes on most fuels, tires, trucks, trailers,
and tractors.(p2)
When this publication was prepared for printing, all or a portion
of the taxes on most fuels, tires, heavy trucks, trailers, and tractors were
scheduled to expire on September 30, 2011. To find out if the taxes are
extended, monitor the news media or go to
www.irs.gov, click on
Forms and Publications, and then click on
Changes to Current Tax Products.
Publication 510 updates.(p2)
Publication 510 will no longer be updated annually. Instead, Publication 510
will be updated only when there are major changes in the tax law discussed in
this publication.
taxmap/pubs/p510-000.htm#en_us_publink1000259658Aviation fuels for use in foreign trade.(p2)
Aviation gasoline and kerosene for use in aviation are exempt
from the leaking underground storage tank (LUST) tax.
taxmap/pubs/p510-000.htm#en_us_publink1000259660Arrow shafts, tax rate.(p2)
Generally, the tax on arrow shafts increases annually. See Form
720 for the tax rate.
taxmap/pubs/p510-000.htm#en_us_publink1000259661Dyed diesel fuel used in trains.(p2)
The train operator is no longer liable for the leaking underground
storage tank (LUST) tax on dyed diesel fuel used in trains. The position holder
of the dyed diesel fuel generally is liable for the LUST tax under IRS No. 105.
taxmap/pubs/p510-000.htm#en_us_publink1000259662Inland waterways fuel use.(p2)
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.
taxmap/pubs/p510-000.htm#en_us_publink1000259663Disregarded entities and qualified subchapter S subsidiaries.(p2)
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 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.
Registration for certain activities.(p2)
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.
taxmap/pubs/p510-000.htm#en_us_publink1000259665Photographs of missing children.(p2)
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 and which are reported on Form 720. It also covers fuel tax credits and
refunds.
taxmap/pubs/p510-000.htm#en_us_publink1000116789We welcome your comments about this publication and your suggestions
for future editions.
You can write to us at the following address:
Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would
be helpful if you would include your daytime phone number, including the area
code, in your correspondence.
You can email us at
*taxforms@irs.gov.
The asterisk must be included in the address. Please put "Publications Comment"
on the subject line. Although we cannot respond individually to each email, we
do appreciate your feedback and will consider your comments as we revise our tax
products.
Useful items
You may want to see:
Publication 509 Tax Calendars Form (and Instructions) 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):
Declaración del Impuesto sobre el Uso de Vehículos
Pesados en las Carreteras 2290(FR):
Déclaration d'Impôt sur l'Utilisation des Véhicules
Lourds sur les Routes 4136:
Credit for Federal Tax Paid on Fuels 6197:
Gas Guzzler Tax 6478:
Alcohol and Cellulosic Biofuel Fuels Credit 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 taxmap/pubs/p510-000.htm#en_us_publink1000116790
- Form 720-TO, Terminal Operator Report
- Form 720-CS, Carrier Summary Report
See
How To Get Tax Help in chapter 15 for information about ordering forms and publications.
taxmap/pubs/p510-000.htm#en_us_publink1000116791taxmap/pubs/p510-000.htm#en_us_publink1000116792In 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.
taxmap/pubs/p510-000.htm#en_us_publink1000116794A Spanish version (Formulario 2290(SP)) and a French version
(Formulaire 2290(FR)) and separate instructions for each are also available. See
How To Get Tax Help in
chapter 15.
taxmap/pubs/p510-000.htm#en_us_publink1000116795Generally, you must prove that you paid your heavy highway vehicle
use tax to register your taxable vehicle with your state motor vehicle
department or to enter the United States in a Canadian or Mexican registered
taxable vehicle. Generally, a copy of Schedule 1 (Form 2290) is stamped by the
IRS and returned to you as proof of payment.
 | If you have questions on Form 2290, see How To Get Tax Help
in chapter 15, or you can call the Form 2290 call site at 1-866-699-4096 (toll
free) from the United States, and 1-859-669-5733 (not toll free) from Canada and
Mexico. The hours of service are 8:00 a.m. to 6:00 p.m. Eastern time. |
taxmap/pubs/p510-000.htm#en_us_publink1000116797The information on wagering tax can be found in the instructions
for Form 730, Tax on Wagering, and Form 11-C, Occupational Tax and Registration
Return for Wagering.
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