D

Apéndice A (Normas de (Método 3) Funcionamiento) 40 CFR Parte 60 (Anejo B15) Razón para la Incorporación en el Reglamento Estatal Este apéndice es usado como base para listar desperdicios peligrosos. Este apéndice presenta el método "Orsat" de análisis de oxígeno de gas de combustion seco. E1 mismo es un procedimiento de corrección que será utilizado por todos los incineradores de desperdicios peligrosos excepto aquellos que operen bajo condiciones de enriquecimiento de oxigeno. ANEJO B1 40 CFR 144.14 Requirements for wells injecting hazardous Waste UIC PERMIT RULES Anejo B1 S-654 132:0357 State Director shall submit to the Regional Administrator information concerning noncompliance with permit requirements by major facilities in the State in accordance with the following schedule. The Regional Administrator shall prepare and submit information for EPA-issued permits to EPA Headquarters in accordance with the same schedule. QUARTERS COVERED BY REPORTS ON NONCOMPLIANCE BY MAJOR FACILITIES (Date for completion of reports) January, February, and March May 31 April, May, and June "Aug. 31 July, August and September 'Nov. 30 October, November, and De- 'Feb 28 cember. Reports must be made available to the public for inspec tion and copying on this date. (2) For all annual reports. The period for annual reports shall be for the calendar year ending December 31, with reports completed and available to the public no more than 60 days later. Subpart B-General Program Requirements § 144.11 Prohibition of unauthorized Injection. Any underground injection, except as authorized by permit or rule issued under the UIC program. is prohibited. The construction of any well required to have a permit is prohibited until the permit has been issued. § 144.12 Prohibition of movement of fluid Into underground sources of drinking water. (a) No owner or operator shall construct. operate, maintain. convert, plug, abandon, or conduct any other injection activity in a manner that allows the movement of fluid containing any contaminant into underground sources of drinking water, if the presence of that contaminant may cause a violation of any primary drinking water regulation under 40 CFR Part 142 or may otherwise adversely affect the health of persons. The applicant for a permit shall have the burden of showing that the requirements of this paragraph are met. (b) For Class I, II. and III wells. if any water quality monitoring of an underground source of drinking water indicates the movement of any contaminant into the underground source of drinking water, except as authorized under Part 146, the Director shall prescribe such additional requirements for construction, corrective action, operation, monitoring. or reporting (including closure of the injection well) as are necessary to prevent such movement. In the case of wells authorized by permit, these additional requirements shall be imposed by modifying the permit in accordance with § 144.39, or the permit may be terminated under § 144.40 if cause exists, or appropriate enforcement action may be taken if the permit has been violated. In the case of wells authorized by rule. see §§ 144.21-.24. (c) For Class V wells, if at any time the Director learns that a Class V well may cause a violation of primary drinking water regulations under 40 CFR Part 142, he or she shall: (1) Require the injector to obtain an individual permit: (2) Order the injector to take such actions (including where required closure of the injection well) as may be necessary to prevent the violation: or (3) Take enforcement action. (d) Whenever the Director learns that 8 Class V well may be otherwise adversely affecting the health of persons. he or she may prescribe such actions as may be necessary to prevent the adverse effect, including any action authorized under paragraph (c) of this section. (e) Notwithstanding any other provision of this section, the Director may take emergency action upon receipt of information that a contaminant which is present in or is likely to enter a public water system may present an imminent and substantial endangerment to the health of persons. § 144.13 Elimination of certain Class IV wells. (a) In addition to the requirement of $ 144.14. the following are prohibited: (1) The construction of any Class IV well for the injection of hazardous waste directly into an underground source of drinking water, (2) The injection of hazardous waste directly into an underground source of drinking water through a Class IV well that was not in operation prior to July 18, 1980. (3) Any increase in the amount of hazardous waste or change in the type of hazardous waste injected into a well injecting hazardous waste directly into a USDW. (4) The operation of any Class IV well injecting hazardous waste directly into a USDW after 6 months following the approval or promulgation of a UIC program for the State. (b) The prohibition applicable to Class IV wells does not apply to injections of hazardous wastes into aquifers or portions thereof which have been exempted pursuant to § 146.04. $ 144.14 Requirements for wells Injecting hazardous waste. (a) Applicability. The regulations in this section apply to all generators of hazardous waste, and to the owners or operators of all hazardous waste management facilities. using any class of well to inject hazardous wastes accompanied by a manifest. (See also § 144.13.) (b) Authorization. The owner or operator of any well that is used to inject hazardous waste required to be accompanied by a manifest or delivery document shall apply for authorization to inject as specified in $ 144.31 within 6 months after the approval or promulgation of the State UIC program. (c) Requirements. In addition 10 complying with the applicable requirements of this Part and 40 CFR Part 146. the owner or operator of each facility meeting the requirements of paragraph (b) of this section, shall comply with the following: (1) Notification. The owner or operator shall comply with the notification requirements of Section 3010 of Pub. L. 94-580. (2) Identification number. The owner or operator shall comply with the requirements of 40 CFR 264.11. (3) Monifest system. The owner or operator shall comply with the applicable recordkeeping and reporting requirements for manifested wastes in 40 CFR 264.71. (4) Manifest discrepancies. The owner or operator shall comply with 40 CFR $ 264.72. (5) Operating record. The owner or operator shall comply with 40 CFR 264.73(a). (b)(1), and (b)(2). (6) Annual report. The owner or operator shall comply with 40 CFR § 264.75. (7) Unmanifested waste report. The owner or operator shall comply with 40 CFR § 264.75. [Sec. 144.14(c)(7)] 5-6-83 132:0358 (8) Personnel training. The owner or operator shall comply with the applicable personnel training requirements of 40 CFR § 264.16. (9) Certification of closure. When abandonment is completed. the owner or operator must submit to the Director certification by the owner or operator and certification by an independent registered professional engineer that the facility has been closed in accordance with the specifications in $ 144.52(a)(6). (d) Additional requirements for Class IV wells. [Reserved]. $ 144.15 Assessment of Class V weils. As: essment of Class V Wells. The Director shail. within three years of the approval of the program in a State submit a report and recommendations to EPA in compliance with § 146.52(b). § 144.16 Walver of requirement by Director. (a) When injection does not occur into. through or above an underground source of drinking water. the Director may authorize a well or project with less stringent requirements for area of review, construction. mechanical integrity. operation, monitoring, and reporting than requird in 40 CFR Part 146 or § 144.52 to the extent that the reduction in requirements will not result in an increased risk of movement of fluids into an underground source of drinking water. (b) When injection occurs through or above an underground source of drinking water. but the radius of endangering influence when computed under § 146.06(a) is smaller or equal to the radius of the well. the Director may authorize a well or project with less stringent requirements for operation. monitoring. and reporting than required in 40 CFR Part 146 or § 144.52 to the extent that the reduction in requirements will not result in an increased risk of movement of fluids into an underground source of drinking water. (c) When reducing requirements under paragraph (a) or (b) of this section. the Director shall prepare a fact sheet under § 124.8 explaining the reasons for the action. Subpart C-Authorization of Underground Injection by Rule $ 144.21 Existing Class I, II (except enhanced recovery and hydrocarbon storage) and III wells. Injection into existing Class I. Il (except existing enhanced recovery and hydrocarbon storage). and III wells is authorized. (a) Duration. The authorization under this section expires: (1) Upon the effective date of the permit or permit denial, if a permit application has been filed in a timely manner as specified in § 144.31(c)(1): (2) If a permit application has not been filed in a timely manner as specified in $ 144.31(c)(1): or (3) Five years after approval or promulgation of the UIC program unless a complete permit application is pending. (b) Class II and III wells in existing fields or projects. Notwithstanding the prohibition in § 144.11, this section authorizes Class II and Class III wells or projects in existing fields or projects to continue normal operations until permitted, including construction. operation. and plugging and abandonment of wells as part of the operation. provided the owner or operator maintains compliance with all applicable requirements. (c) Requirements. Owners or operators of wells authorized under this section shall comply with the following requirements no later than one year after authorization, except that where the referenced requirements apply to permittees, the terms "permit" and "permittee" shall be read to include rules and those authorized by rule: (1) Section 144.51(a)-(exemption from rule where authorized by temporary permits): (2) Section 144.51(j)(2)-{retention of records): (3) 144.51(1)(6)-(reporting within 24 hours); (4) Section 144.51(n)-(notice of abandonment): (5) The owner or operator must prepare, maintain, and comply with a plan for plugging and abandonment that meets the requirements of § 146.10 and is acceptable to the Director (for purposes of this paragraph. temporary intermittent cessation of injection operations is not abandonment): (6) The minimum operating. monitoring. and reporting requirements (except mechanical integrity) required to be specified by § 146.13 (Class I), § 146.23 (Class II) and $ 146.33 (Class III): (7) Section 144.52(a)(7)-(financial responsibility): and (8) Section 144.14(c)-(requirements for wells injecting hazardous waste) applicable to Class I wells injecting hazardous waste only). § 144.22 Existing Class II enhanced recovery and hydrocarbon storage wells. Injection into existing Class II enhanced recovery and hydrocarbon storage wells is authorized for the life of the well or project. (a) Owners or operators of wells authorized under this section shall comply with the following requirements. except that where the referenced requirements apply to permittees the terms "permit" and "permittee" shall be read to include rule and those authorized by rule: (1) Section 144.51(a}-(exemption from rule where authorized by temporary permit): (2) Section 144.51(j)(2)-(retention or records): (3) Section 144.51(I)(6)-(reporting within 24 hours): (4) Section 144.52(n)-(notice of abandonment): (5) The owner or operator must prepare, maintain. and comply with a plan for plugging and abandonment that meets the requirements of § 146.10 and is acceptable to the Director (for purposes of this paragraph, temporary intermittent cessation of injection operations is not abandonment): (6) Section 144.52(a)(7)-(financial responsibility): (7) Section 146.08-(mechanical integrity): (8) Section 146.22-{casing and cementing requirements where appropriate): and (9) The minimum operating. monitoring and reporting requirements required to be specified by § 146.23. (b) Owners or operators of wells authorized under this section shall comply with the construction requirements no later than three years. and other requirements no later than one year after authorization. [Sec. 144.22(b)] ANEJO B2 Apêndice 1, 40 CFR Parte 261 Representative Sampling Methods HAZARDOUS WASTE CRITERIA Anejo B2 S-566 161:1863 Hazardous Waste No. Substance U212 U213 Tetrahydrofuran (1) U214 Thattium(I) acetate U215 Thailium(I) carbonate U216 Thallium(I) chloride U217 Thailium(i) nitrate U218 Thioacetamide U153 Thiomethanol (I.T) U219 Thioures U244 Thiram U220 Tokuene U221 Toluenediamine U223 Toluene disocyenste (R,T) U222 O-Toluidine hydrochloride 0011 1H-1.2.4-Tnazol-3-amine U226 1.1.1-Trichloroethane U227 f,1,2-Trichioroethane U228 Trichioroethene U228 Trichtoroethylene U121 Trichloromonofluoromethane U230 24,5-Trichlorophenol U231 2,4,6-Trichlorophenol U232 2,4,5-Trichlorophenoxyacetic acid U234 sym-Trinitrobenzene (R,T) U182 1,3,5-Trioxane 2,4,5-trimethyl- U235 Tris(2,3-dibromopropyl) phosphate U236 Trypan blue U237 Uracil, 5(bis(2-chloromethyf)amino]- U237 Uracil mustard U043 Vinyl chioride U239 Xylene (1) U200 Yohimban-16-carboxylic acid, 11,17-di methoxy-18-[(3.4,5-trimethaxy benzoyl)oxy]-, methyl ester, Appendix I-Representative Sampling Methods The methods and equipment used for sampling waste materials will vary with the form and consistency of the waste materials to be sampled. Samples collected using the sampling protocols listed below, for sampling waste with properties similar to the indicated materials, will be considered by the Agency to be representative of the waste. Extremely viscous liquid-ASTM Standard D140-70 Crushed or powdered material- ASTM Standard D346-75 Soil or rock-like material-ASTM Standard D420-69 Soillike material-ASTM Standard D1452-85 Fly Ash-like material-ASTM Standard D2234-76 [ASTM Standards are available from ASTM. 1916 Race St., Philadelphia. PA 19103] Containerized liquid wastes-"COLIWASA" described in "Test Methods for the Evaluation of Solid Waste, Physical/ Chemical Methods." U.S. Environmental Protection Agency. Office of Solid Waste. Washington. D.C. 20460. [Copies may be obtained from Solid Waste Information. U.S. Environmental Protection Agency. 26 W. St. Clair St., Cincinnati, Ohio 45268] Liquid waste in pits, ponds. lagoons. and similar reservoirs.-"Pond Sampler" described in "Test Methods for the Evaluation of Solid Waste. Physical/ Chemical Methods." 1 This manual also contains additional information on application of these protocols. 'These methods are also described in "Samplers and Sampling Procedures for Hazardous Waste Streams." EPA 600/2-80-018. January 1980. Appendix EP Toxicity Test Procedure [Revised by 46 FR 35247, July 7, 1981] A. Extraction Procedure (EP) 1. A representative sample of the waste to be tested (minimum size 100 grams) shall be obtained using the methods specified in Appendix I or any other method capable of yielding a representative sample within the meaning of Part 260. [For detailed guidance on conducting the various aspects of the EP see "Test Methods for the Evaluation of Solid Waste, Physical/Chemical Methods" (incorporated by reference. see § 260.11).] 2. The sample shall be separated into its component liquid and solid phases using the method described in "Separation Procedure" below. If the solid residue 'obtained using this method totals less than 0.5% of the original weight of the waste. the residue can be discarded and the operator shall treat the liquid phase as the extract and proceed immediately to Step 8. 3. The solid material obtained from the Separation Procedure shall be evaluated for its particle size. If the solid material has a surface area per gram of material equal to. or greater than. 3.1 cm2 or passes through a 9.5 mm (0.375 inch) standard sieve. the operator shall proceed to Step 4. If the surface area is smaller or the particle size larger than specified above, the solid material shall be prepared for extraction by crushing. cutting or grinding the material so that it passes through a 9.5 mm [0.375 inch) sieve or. if the material is In a single piece, by subjecting the material to the "Structural Integrity Procedure" described below. 4. The solid material obtained in Step 3 shall be weighed and placed in an extractor with 16 times its weight of deionized water. '1. The percent solids is determined by drying the filter pad at 60°C until it reaches constant weight and then calculating the percent solids using the following equation: 100 % solids (weight of pad + SDHULA -Itare weight of pach K innial weight of sample Do not allow the material to dry prior to weighing. For purposes of this test, an acceptable extractor is one which will impart sufficient agitation to the mixture to not only prevent stratification of the sample and extraction fluid but also insure that all sample surfaces are continuously brought into contact with well mixed extraction fluid. 5. After the solid material and deionized water are placed in the extractor, the operator shall begin agitation and measure the pH of the solution in the extractor. If the pH is greater than 5.0, the pH of the solution shall be decreased to 5.0 = 0.2 by adding 0.5 N acetic acid. If the pH is-equal to or less than 5.0, no acetic acid should be added. The pH of the solution shall be monitored, as described below. during the course of the extraction and if the pH rises above 5.2. 0.5N acetic acid shall be added to bring the pH down to 5.0 ± 0.2. However. in no event shall the aggregrate amount of acid added to the solution exceed 4 ml of acid per gram of solid. The mixture shall be agitated for 24 hours and maintained at 20"-40°C (68"-104°F) during this time. It is recommended that the operator monitor and adjust the pH during the course of the extraction with a device such as the Type 45-A pH Controller manufactured by Chemtrix. Inc.. Hillsboro, Oregon 97123 or its equivalent. in conjunction with a metering pump and reservoir of 0.5N acetic acid. If such a system is not evailable, the following manual procedure shall be employed: (a) A pH meter shall be calibrated in accordance with the manufacturer's specifications. (b) The pH of the solution shall be checked and, if necessary. 0.5N acetic acid shall be manually added to the extractor until the pH reaches 5.0 ± 0.2. The pH of the solution shall be adjusted at 15. 30 and 60 minute intervals. moving to the next longer interval If the pH does not have to be adjusted more than 0.5N pH units. (c) The adjustment procedure shall be continued for at least 6 hours. (d) If at the end of the 24-hour extraction period, the pH of the solution is not below 5.2 and the maximum amount of acid (4 ml per gram of solids) has not been added. the pH shall be adjusted to 5.0 = 0.2 and the extraction continued for an additional four hours. during which the pH shall be adjusted at one hour intervals. 6. At the end of the 24 hour extraction period. deionized water shall be added to the extractor in an amount determined by the following equation: V = V = ml deionized water to be added W = weight in grams of solid charged to extractor A = ml of 0.5N acetic acid added during extraction [Appendix III 8-28-81 Published by THE BUREAU OF NATIONAL AFFAIRS INC WASHINGTON DC 20037 exempted acquifers sources of drinking water and Identification of Underground 40 CFR 144.7 ANEJO B3 UIC PERMIT RULES Anejo B3 requires the Regional Administrator. before issuing a permit proposing or authorizing the impoundment (with certain exemptions). diversion, or other control or modification of any body of water. consult with the appropriate State agency exercising jurisdiction over wildlife resources to conserve these resources. (f) Executive orders [Reserved.] $ 144.5 Confidentiality of information. (a) In accordance with 40 CFR Part 2, any information submitted to EPA pursuant to these regulations may be claimed as confidential by the submitter. Any such claim must be asserted at the time of submission in the manner prescribed on the application form or instructions or, in the case of other submissions, by stamping the words "confidential business information" on each page containing such information. If no claim is made at the time of submission, EPA may make the information available to the public without further notice. If a claim is asserted. the information will be treated in accordance with the procedures in 40 CFR Part 2 (Public Information). (b) Claims of confidentiality for the following information will be denied: (1) The name and address of any permit applicant or permittee: (2) Information which deals with the existence. absence, or level of contaminants in drinking water. § 144.6 Classification of wells. Injection wells are classified as follows: (a) Class / (1) Wells used by generators of hazardous waste or owners or operators of hazardous waste management facilities to inject hazardous waste beneath the lowermost formation containing, within one-quarter mile of the well bore, an underground source of drinking water. (2) Other industrial and municipal disposal wells which inject fluids beneath the lowermost formation containing. within one quarter mile of the well bore, an underground source of drinking water. (b) Class II. Wells which inject fluids: (1) Which are brought to the surface in connection with conventional oil or natural gas production and may be commingled with waste waters from gas plants which are an integal part of S-654 production operations, unless those waters are classified as a hazardous waste at the time of injection. (2) For enhanced recovery of oil or natural gas; and (3) For storage of hydrocarbons which are liquid at standard temperature and pressure. (c) Class III. Wells which inject for extraction of minerals including: (1) Mining of sulfur by the Frasch process; (2) In situ production of uranium or other metals; this category includes only in-situ production from ore bodies which have not been conventionally mined. Solution mining of conventional mines such as stopes leaching is included n Class V. (3) Solution mining of salts or potash. (d) Class IV (1) Wells used by generators of hazardous waste or of radioactive waste, by owners or operators of hazardous waste management facilities, or by owners or operators of radioactive waste disposal sites to dispose of hazardous waste or radioactive waste into a formation which within onequarter (%) mile of the well contains an underground source of drinking water. (2) Wells used by generators of hazardous waste or of radioactive waste, by owners or operators of hazardous waste management facilities. or by owners or operators of radioactive waste disposal sites to dispose of hazardous waste or radioactive waste above a formation which within onequarter (1/4) mile of the well contains an underground source of drinking water. (3) Wells used by generators of hazardous waste or owners or operators of hazardous waste management facilities to dispose of hazardous waste. which cannot be classified under paragraphs (a)(1) or (d) (1) and (2) of this section (e.g., wells used to dispose of hazardous waste into or above a formation which contains an aquifer which has been exempted pursuant to $ 146.04). (e) Class V. Injection wells not included in Classes I. II, III. or IV. $ 144.7 Identification of underground sources of drinking water and exempted aquifers. (a) The Director may identify (by narrative description. illustrations, maps, or other means) and shall protect. except where exempted under paragraph (b) of this section. as an underground source of drinking water, all aquifers or parts of aquifers which meet the definition of an "underground source of drinking water" in § 144.3. Even if an aquifer has not been specifically identified by the Director, it is an underground source of drinking water if it meets the definition in § 144.3. (b)(1) the Director may identify (by narrative description. illustrations, maps, or other means) and describe in geographic and/or geometric terms (such as vertical and lateral limits and gradient) which are clear and definite, all aquifers or parts thereof which the Director proposes to designate as exempted aquifers using the criteria in 40 CFR 146.04. (2) No designation of an exempted aquifer submitted as part of a UIC Program shall be final until approved by the Administrator as part of a UIC program. (3) Subsequent to program approval or promulgation. the Director may, after notice and opportunity for a public hearing, identify additional exempted aquifers. For approved State programs exemption of aquifers identified (i) under $ 146.04(b) shall be treated as a program revision under § 145.32; (ii) under § 146.04(c) shall become final if the State Director submits the exemption in writing to the Administrator and the Administrator has not disapproved the designation within 45 days. Any disapproval by the Administrator shall tate the reasons and shall constitute nal Agency action for purposes of judicial review. (c)(1) For Class III wells, the Director shall require an applicant for a permit which necessitates an aquifer exemption under § 146.04(b)(1) to furnish the data necessary to demonstrate that the aquifer is expected to be mineral or hydrocarbon producing. Information contained in the mining plan for the proposed project, such as a map and general description of the mining zone, general information on the mineralogy and geochemistry of the mining zone, analysis of the amenability of the mining zone to the proposed mining method. and a time-table of planned development of the mining zone shall be considered by the Director in addition to the information required by $ 144.31(g). (2) For Class II wells, a demonstration of commercial producibility shall be made as follows: [Sec. 144.7(c)(2)] 5-6-83 132:0356 (i) For a Class II well to be used for enhanced oil recovery processes in a field or project containing aquifers from which hydrocarbons were previously produced, commercial producibility shall be presumed by the Director upon a demonstration by the applicant of historical production having occurred in the project area or field. (ii) For Class II wells not located in a field or project containing aquifers from which hydrocarbons were previously produced. information such as logs, core data, formation description. formation depth. formation thickness and formation parameters such as permeability and porosity shall be considered by the Director. to the extent such information is available. § 144.8 Noncompliance and program reporting by the Director. The Director shall prepare quarterly and annual reports as detailed below. When the State is the permit-issuing authority. the State Director shall submit any reports required under this section to the Regional Administrator. When EPA is the permit-issuing authority, the Regional Administrator shall submit any report required under this section to EPA Headquarters. (a) Quarterly reports. The Director shall submit quarterly narrative reports for major facilities as follows: (1) Format. The report shall use the following format: (i) Provide an alphabetized list of permittees. When two or more permittees have the same name, the lowest permit number shall be entered first. (ii) For each entry on the list, include the following information in the following order: (A) Name, location, and permit number of the noncomplying permittees. (B) A brief description and date of each instance of noncompliance for that permittee. Instances of noncompliance may include one or more the kinds set forth in paragraph (a)(2) of this section. When a permittee has noncompliance of more than one kind, combine the information into a single entry for each such permittee. (C) The date(s) and a brief description of the action(s) taken by the Director to ensure compliance. (D) Status of the instance(s) of noncompliance with the date of the review of the status or the date of resolution. (E) Any details which tend to explain or mitigate the instance(s) of noncompliance. (2) Instances of noncompliance to be reported. Any instances of noncompliance within the following categories shall be reported in successive reports until the noncompliance is reported as resolved. Once noncompliance is reported as resolved it need not appear in subsequent reports. (i) Failure to complete construction elements. When the permittee has failed to complete, by the date specified in the permit, an element of a compliance schedule involving either planning for construction or a construction step (for example. begin construction, attain operation level); and the permittee has not returned to compliance by accomplishing the required elements of the schedule within 30 days from the date a compliance schedule report is due under the permit. (ii) Modifications to schedules of compliance. When a schedule of compliance in the permit has been modified under §§ 144.39 or 144.41 because of the permittee's noncompliance. (iii) Failure to complete or provide compliance schedule or monitoring reports. When the permittee has failed to complete or provide a report required in a permit compliance schedule (for example. progress report or notice of noncompliance or compliance) or a monitoring report: and the permittee has not submitted the complete report within 30 days from the date it is due under the permit for compliance schedules, or from the date specified in the permit for monitoring reports. (iv) Deficient reports. When the required reports provided by the permittee are SO deficient as to cause misunderstanding by the Director and thus impede the review of the status of compliance. (v) Noncompliance with other permit requirements. Noncompliance shall be reported in the following circumstances: (A) Whenever the permittee has violated a permit requirement (other than reported under paragraph (a)(2) (i) or (ii) of this section). and has not returned to compliance within 45 days from the date reporting of noncompliance was due under the permit; or (B) When the Director determines that a pattern of noncompliance exists for a major facility permittee over the most recent four consecutive reporting periods. This pattern includes any violation of the same requirement in two consecutive reporing periods, and any violation of one or more requirements in each of four consecutive reporting periods: or (C) When the Director determines significant permit noncompliance or other significant event has occurred, such as a migration of fluids into a USDW. (vi) All other. Statistical information shall be reported quarterly on all other instances of noncompliance by major facilities with permit requirements not otherwise reported under paragraph (a) of this section. (b) Annual reports. (1) Annual noncompliance report. Statistical reports shall be submitted by the Director on nonmajor UIC permittees indicating the total number reviewed, the number of noncomplying nonmajor permittees, the number of enforcement actions, and number of permit modifications extending compliance deadlines. The statistical information shall be organized to follow the types of noncompliance listed in paragraph (a) of this section. (2) For State-administered UIC Programs only. In addition to the annual noncompliance report, the State Director shall: (i) Submit each year a program report to the Administrator (in a manner and form prescribed by the Administrator) consisting of: (A) A detailed description of the State's implementation of its program: (B) Suggested changes. if any to the program description (see § 145.23(f)) which are necessary to reflect more accurately the State's progress in issuing permits: (C) An updated inventory of active underground injection operations in the State. (ii) In addition to complying with the requirements of paragraph (b)(2)(i) of this section, the Director shall provide the Administrator. on February 28th and August 31st of each of the first two years of program operation, the information required in 40 CFR 146.15. 146.25, and 146.35. (c) Schedule. (1) For all quarterly reports. On the last working day of May. August, November, and February. the [Sec. 144.8(c)(1)] ANEJO B4 40 CFR 270.42 Minor or modifications of permits EPA WASTE PERMIT PROGRAM RULES Anejo 84 S-672 161:2319 $270.41 Major modification or revocation and reissuance of permits. When the Director receives any information (for example. inspects the facility, receives information submitted by the permittee as required in the permit (see $ 270.30)). receives a request for modification or revocation and reissuance under $124.5, or conducts a review of the permit file) he or she may determine whether or not one or more of the causes listed in paragraphs (a) and (b) of this section for modification. or revocation and reissuance or both exist. If cause exists, the Director may modify or revoke and reissue the permit accordingly, subject to the limitations of paragraphs (c) of this section, and may request an updated application if necessary. When a permit is modified, only the conditions subject to modification are reopened. If a permit is revoked and reissued, the entire permit is reopened and subject to revision and the permit is reissued for a new term. See 40 CFR 124.5(c)(2). If cause does not exist under this section or 40 CFR 270.42, the Director shall not modify or revoke and reissue the permit. If a permit modification satisfies the criteria in 40 CFR 270.42 for a minor modification. the permit may be modified without a draft permit or public review. Otherwise, a draft permit must be prepared and other procedures in Part 124 (or procedures of an approved State program) followed. (a) Causes for modification. The following are causes for modification. but not revocation and reissuance, of permits; the following may be causes for revocation and reissuance, as well as modification. when the permittee requests or agrees. (1) Alterations. There are material and substantial alterations or additions to the permitted facility or activity which occurred after permit issuance which justify the application of permit conditions that are different or absent in the existing permit. (2) Information. The Director has received information. Permits may be modified during their terms for this cause only if the information was not available at the time of permit issuance (other than revised regulations, guidance, or test methods) and would have justified the application of different permit conditions at the time of issuance. (3) New regulations. The standards or regulations on which the permit was based have been changed by promulgation of amended standards or regulations or by judicial decision after the permit was issued. Permils may be modified during their terms for this cause only as follows: (i) For promulgation of amended standards or regulations. when: (A) The permit condition requested to be modified was based on 8 promulgated Parts 260-266 regulation; and (B) EPA has revised. withdrawn. or modified that portion of the regulation on which the permit condition was based; and (C) A permittee requests modification in accordance with § 124.5 within ninety (90) days after Federal Register notice of the action on which the request is based. (ii) For judicial decisions, a court of competent jurisdiction has remanded and stayed EPA promulgated regulations if the remand and stay concern that portion of the regulations on which the permit condition was based and a request is filed by the permittee in accordance with $ 124.5 within ninety (90) days of judicial remand. (4) Compliance schedules. The Director determines good cause exists for modification of a compliance schedule, such as an act of God. strike, flood. or materials shortage or other events over which the permittee has little or no control and for which there is no reasonably available remedy. (5) The Director may also modify a permit: (i) When modification of a closure plan is required under § 264.112(b) or 264.118(b). (ii) After the Director receives the notification of expected closure under $ 264.113. when the Director determines that extension of the 90 to 180 day periods under § 264.113, modification of the 30-year post-closure period under § 264.117(a), continuation of security requirements under $ 264.117(b). or permission to disturb the integrity of the containment system under $ 264.117(c) are unwarranted. (iii) When the permittee has filed a request under $ 264.147(c) for a variance to the level of financial responsibility or when the Director demonstrates under § 264.147(d) that an upward adjustment of the level of financial responsibility is required. [270.41(a)(5)(iii) amended by 48 FR 30113, June 30, 1983] (iv) When the corrective action program specified in the permit under § 204.100 has not brought the regulated unit into compliance with the ground. water protection standard within a reasonable period of time. (v) To include a detection monitoring program meeting the requirements of $ 264.98. when the owner or operator has been conducting a compliance monitoring program under § 264.99 or a corrective action program under § 264.100 and compliance period ends before the end of the post-closure care period for the unit. (vi) When a permit requires a compliance monitoring program under § 264.99, but monitoring data collected prior to permit issuance indicate that the facility is exceeding the ground-water protection standard. (vii) To include conditions applicable to units at a facility that were not previously included in the facility's permit. (viii) When a land treatment unit is not achieving complete treatment of hazardous constituents under its current permit conditions. (b) Causes for modification or revocation and reissuance. The following are causes to modify or, alternatively, revoke and reissue a permit: (1) Cause exists for termination ender § 270.43, and the Director determines that modification or revocation and reissuance is appropriate. (2) The Director has received notification (as required in the permit, see § 270.30(L)(3)) of a proposed transfer of the permit. (c) Facility siting. Suitability of the facility location will not be considered al the time of permit modification or revocation and reissuance unless new information or standards indicate that a threat to human health or the environmental exists which was unknown at the time of permit issuance. $ 270.42 Minor modifications of permits. Upon the consent of the permittee. the Director may modify a permit to make the corrections or allowances for changes in the permitted activity listed in this section, without following the [Sec. 270.42] 10-14-83 161:2320 procedures of Part 124. Any permit modification not processed as a minor modification under this section must be made for cause and with Part 124 draft permit and public notice as required in § 270.41. Minor modifications may only: (a) Correct typographical errors: (b) Require more frequent monitoring or reporting by the permittee; (c) Change an interim compliance date in a schedule of compliance. provided the new date is not more than 120 days after the date specified in the existing permit and does not interfere with attainment of the final compliance date requirement: (d) Allow for a change in ownership or operational control of a facility where the Director determines that no other change in the permit is necessary. provided that a written agreement containing a specific date for transfer of permit responsibility, coverage, and liability between the current and new permittees has been submitted to the Director: (e) Change the lists of facility emergency coordinators or equipment in the permit's contingency plan; (f) Change estimates of maximum inventory under § 264.112(a)(2): (g) Change estimates of expected year of closure or schedules for final closure under $ 264.112(a)(4): (h) Approve periods longer than 90. days or 180 days under § 264.113 (a) and (b): (i) Change the ranges of the operating requirements set in the permit to reflect the results of the trial burn, provided that the change is minor, (i) Change the operating requirements set in the permit for conducting a trial burn. provided that the change is minor; (k) Grant one extension of the time period for determining operational readiness following completion of construction. for up to 720 hours operating time for treatment of hazardous waste; (1) Change the treatment program requirements for land treatment units under $ 264.271 to improve treatment of hazardous constituents. provided that the change is minor; (m) Change any conditions specified in the permit for land treatment units to reflect the results of field tests or laboratory analyses used in making a treatment demonstration in accordance with § 270.63, provided that the change is minor; and (n) Allow a second treatment demonstration for land treatment to be conducted when the results of the first demonstration have not shown the conditions under which the waste or wastes can be treated completely as required by § 264.272(a). provided that the conditions for the second demonstration are substantially the same as the conditions for the first demonstration. $ 270.43 Termination of permits. (a) The following are causes for terminating a permit during its term. or for denying a permit renewal application: (1) Noncompliance by the permittee with any condition of the permit: (2) The permittee $ failure in the application or during the permit issuance process to disclose fully all relevant facts. or the permittee's misrepresentation of any relevant facts at any time; or (3) A determination that the permitted activity endangers human health or the environment and can only be regulated to acceptable levels by permit modification or termination. (b) The Director shall follow the applicable procedures in Part 124 or State procedures in terminating any permit under this section. $8 270.44-270.49 (Reserved.) Subpart E-Expiration and continuation of permits § 270.50 Duration of permits. (a) RCRA permits shall be effective for a fixed term not to exceed 10 years. (b) Except as provided in $ 270.51, the term of a permit shall not be extended by modification beyond the maximum duration specified in this section. (c) The Director may issue any permit for a duration that is less than the full allowable term under this section. § 270.51 Continuation of expiring permits. (a) EPA permits. When EPA is the permit-issuing authority, the conditions of an expired permit continue in force under 5 U.S.C. 558(c) until the effective date of a new permit (see § 124.15) if: (1) The permittee has submitted a timely application under § 270.14 and the applicable sections in $$ 270.15- 270.29 which is a complete (under § 270.10(c)) application for a new permit: and (2) The Regional Administrator through no fault of the permittee, does not issue a new permit with an effective date under § 124.15 on or before the expiration date of the previous permit (for example, when issuance is impracticable due to time or resource constraints). (b) Effect. Permits continued under this section remain fully effective and enforceable. (c) Enforcement. When the permittee is not in compliance with the conditions of the expiring or expired permit, the Regional Administrator may choose to do any or all of the following: (1) Initiate enforcement action based upon the permit which has been continued: (2) Issue a notice of intent to deny the new permit under $ 124.6. If the permit is denied, the owner or operator would then be required to cease the activities authorized by the continued permit or be subject to enforcement action for operating without a permit; (3) Issue a new permit under Part 124 with appropriate conditions; or (4) Take other actions authorized by these regulations. (d) State Continuation. In a State with an hazardous waste program authorized under 40 CFR Part 271. if a permittee has submitted a timely and complete application under applicable State law and regulations, the terms and conditions of an EPA-issued RCRA permit continue in force beyond the expiration date of the permit, but only until the effective date of the State's issuance or denial of a State RCRA permit. [270.51(d) revised by 48 FR 39619, September 1, 1983] $$ 270.52-270.59 [Reserved]. Subpart F-Special forms of permits § 270.60 Permits by rule. Notwithstanding any other provision of this Part or Part 124. the following shall be deemed to have a RCRA permit if the conditions listed are met: (Sec. 270.60] ANEJO B5 Publicación 570 - Departamento del Tesoro de Estados Unidos Tax Guide for U. S. Citizens Employed in U. S. Possessions. Anejo B5 570 1 1-11-83 Department of the Treasury Internal Revenue Service Publication 570 (Rev. Nov. 82) Tax Guide for U.S. Citizens Employed in U.S. Possessions For use in preparing 1982 Returns Introduction You can get the tax forms and publications mentioned in this publication by following the directions in the back of this pamphiet. A U.S. citizen, by birth or naturalization, who works as an employee or operates a business in a possession of the United States may qualify for the possession exemption. The possession exemption does not apply to all taxpayers; and it may not benefit those to whom It does apply. Even If you quality for the possession exemption, you do not have to claim it. You should figure your tax both ways to see which is better for you. Aliens and U.S citizens of possessions who hold their U.S. citizenship under an Organic Act do not qualify for the exemption. If you are in either status and work in a possession, you may ask for tax advice from the Internal Revenue Service, Foreign Operations District, Attention: FOD:8, Washington, DC 20225. This publication discusses the requirements that you must meet to quality for the possession exemption. It also provides information about filing returns with the local tax authorities of Guam, the Northern Mariana Islands, American Samoa, the Commonwealth of Puerto Rico, and the Virgin Islands, each of which has its own independent tax system. If you need any U.S. income tax forms, schedules, or publications, you may write directly to the Internal Revenue Service, Foreign Operations District, Attention:FOD:8, Washington. DC 20225. You may get any necessary possession tax forms at the office given under each separate possession, discussed later. Possession Exemption The possession exemption allows a U.S. citizen to exclude from gross income amounts received from sources outside the United States if in a 3-year or other applicable period immediately before the end of the tax year certain qualifications are met. See Qualifications, discussed later. U.S. citizens who cannot meet the possession-exemption rules but who receive earned income from sources within U.S. possessions may qualify for benefits relating to earned income from sources outside the United States if they are bona fide residents of, or are physically present for a specified period in, a foreign country. For these citizens, none of the rules about income from U.S. possessions applies in determining their tax liabilities. For information about the exemption of incline for U.S. citizens Guide for U.S. Citizens Abroad. Government and Military Personnel Wages, salaries, and other kinds of pay from the U.S. Government to civilian and military employees are subject to the U.S. federal income tax. That income may not be treated as exempt income under the possession-exemption rules explained in this publication. If you are a U.S. Government employee in a possession and you also work for a private employer, the wages received from the private employer are also likely to be subject to the federal tax because you may be unable to meet the qualifications, discussed later. Note. The possession exemption only applies to individuals and not to corporations. U.S. Possessions You may qualify for the possession exemption if you are employed in the following areas: Midway Palmyra Johnston Island Kingman Reef Wake Island Howland Island Baker Island Jarvis Island American Samoa Other U.S. islands, cays, and reefs that are not part of any of the 50 states. The former Panama Canal Zone is no longer a U.S. possession for tax purposes and U.S. taxpayers living there are considered to live in Panama. These individuals are subject to U.S. tax in the same manner as U.S. taxpayers in any foreign country. See Publication 54 for more information. A military base leased by the United States from a foreign government is not a possession of the United States for purposes of the possession exemption. The possession-exemption rules do not apply to the Marshall Islands, Palau. and the Federated States of Micronesia. These islands are administered under the trusteeship agreement between the United States and the Security Council of the United Nations. If you are employed in Guam, the Northern Mariana Islands, the Virgin Islands, or Puerto Rico, you do not qualify for the possession exemption. Qualifications Income received during your applicable period (discussed later) will quality for the exemption if you meet the following requirements during that period: 1) 80% or more of your gross income must be from sources in a possession, and 2) 50% or more of your gross income must be from the active conduct of a trade or business within a U.S. possession. Gross income from a trade or business includes gross income from the active conduct or operation of a trade or business on your own account. aswell as wages and salaries received Note. The 80% requirement includes all your income (including interest, dividends, rent, etc.), not just wages. salaries, and other kinds of pay for personal services. Applicable period. The key factor is that the percentage rules apply to income received during your applicable period, not during your tax year. You must know your applicable period to determine if you quality for exemption of income that you earned in a possession. Your applicable computation period is the period that you were employed or engaged in business in a possession before the end of your tax year. It is also the period that falls within the 3-year period immediately before the end of your tax year. The applicable period must be entered on Form 4563. Exclusion of Income from Sources 570 2 1-11-83 in United States Possessions. See Filling Tax Returns, later, for Information on how to fill out that form. The following examples illustrate the applicable periods of taxpayers preparing their 1982 federal Income tax returns. Example 1. Anna Grey worked in a possession from January 1, 1980, to November 15, 1982. Her applicable period for 1982 is January 1, 1980, to November 15. 1982. The period falls within the 3-year period immediately before December 31, 1982, which is the end of her 1982 tax year. Example 2 Bill White started working in a possession on March 16. 1982. He was still there on April 1. 1983. when he prepared his 1982 tax return. His applicable period for 1982 is March 16, 1982, to December 31, 1982. Example 3. Charles Black worked in a possession from July 1, 1971, to February 18, 1983. His applicable period for 1982 is January 1. 1980. through December 31. 1982. Example 4. Gloria Brown worked in a possession from January 19, 1982. to October 15. 1982. when she left the possession. Her applicable period for 1982 is January 19, 1982, to October 15. 1982. Example 5. Edward Greene started working in a possession for X Company on March 3, 1981. He ended that employment on August 27, 1982. On September 6. 1982, Edward began employment in a possession with Z Company and has remained with them. Edward's applicable period for 1982 is March 3, 1981, to August 27, 1982. and September 6, 1982, to December 31, 1982. The fact that Edward worked for two different companies and that he had separate periods of employment does not affect his eligibility. Sources of Income. The source of income is important. For the 80% rule, you must know if your income is from sources in the United States, a possession, or a foreign country. General rules for determining the source of income are given below. If you cannot clearly determine the source of your income, you should write to the Internal Revenue Service, Foreign Operations District, Attention:FOD:8, Washington, DC 20225. Income from sources within a possession includes: 1) Wages, salaries, and other kinds of pay for personal services performed in a possession. (See the exception, below.) 2) Dividends received from possession sources, including those paid by: a) U.S. corporations that do business in a possession and elect the Puerto Rico and possession tax credit, and b) Possession and foreign corporations that do business mainly in a possession. 3) Interest on deposits paid by banks that do business mainly in a possession. This includes interest paid on deposits with the possession branches of: 2 Domestic banks with commercial banking business in the possession, and b) Savings and loan associations chartered under federal or state laws. 4) Gains from the sale of securities, such as stock certificates, within a possession. session. The source of such wages, salaries, etc., is the place where the services were performed even though payment is made in the possession. (See the exception, below.) 2) Dividends paid by corporations not doing business in a possession. Dividends paid by U.S. corporations doing business mainly In the United States are from U.S. sources. Dividends paid by foreign corporations not doing business mainly In the United States or In a possession are from sources in foreign countries. 3) Interest paid on deposits with banks that do not carry on business in a possession. Interest paid on bank deposits in the United States is interest from U.S. sources. 4) Gains from the sale of securities, such as stock certificates outside a possession, are from sources in the country where the sale takes place. Income from sources outside a possession includes: 1) Wages, salaries, and other kinds of pay for erronal services performed outside a pos- Exception. For the possession-exemption rules, the United States is the source of wages, salaries, etc., paid by the U.S. Government, or any of its agencies, to U.S. citizens who are its civilian or military employees. The following examples illustrate the sources of income and the 80% and 50% tests. It is assumed that corporations chartered in possessions (possession corporations) do business only in a possession, and that the U.S. and foreign corporations do not carry on business in a possession. Example 1. Frank Brown is an engineer who went to work on Johnston Island for a private construction company on August 3. 1982. and remained there after December 31, 1982. During his applicable period for 1982 (August 3 through December 31. 1982). he received wages of $3,300 on Johnston Island. He also received dividends of $400 from U.S. corporations, dividends of $100 from foreign corporations, and interest of $300 from deposits in U.S. banks. He meets the 80% requirement. Possession source (wages) $3,300 Nonpossession source income: Dividends (U.S.) $400 Dividends (foreign) 100 Interest (U.S.) 300 800 Total Income $4,100 Gross possession source income, $3,300 + Total gross income, $4,100 = 80'/2% Nonpossession sources 1981 U.S. dividends $ 800 1982 U.S. dividends 2,000 1982 Capital gain (U.S. source) 4,000 6,600 Total $30,600 He also meets the 50% rule because more than half of his income is pay for personal services from sources in a possession To determine Frank's exempt income, read the discussion under Exempt.income, later. Example 2. Oliver Green was employed by a private employer in American Samoa from June 15. 1981, through December 31, 1982. This is his applicable period for his 1982 tax return. During the part of 1981 that he worked in American Samoa he received wages in American Samoa of $7,600, dividends of $400 from American Samoa corporations, and dividends of $600 from U.S. corporations. During 1982 he received wages of $16,000. dividends of $2,000 from U.S. corporations, and a capital gain of $4,000 from the sale of stock in the United States. Gross possession source Income, $24,000 + Total gross income. $30,600 = 78% Gross income during the applicable period for 1982 (June 15, 1981, to Dec. 31, 1982) Possession sources 1381 Samoan dividends $ 400 1981 Samoan wages 7,600 1982 Samoan wages 15,000 $24,000 Oliver does not quality for the possession exemption during 1982. because he fails to satisfy the 80% requirement. He satisfies only the 50% requirement. Only wages are included in the numerator of the fraction used for the 50% requirement. Gross possession source wages, $23,600 + Total gross income, $30,600 = 77% Example 3. George White was employed on Johnston Island by a private company from October 11, 1982, through December 31, 1962. This is his applicable period for 1982. During this period he received wages of $1,400, dividends of $1,100 from a Samoan corporation, and Interest of $625 from deposits in a bank in the United States. The 80% test is satisfied. Gross possession source income Samoan wages $1,400 Samoan dividends 1,100 $2,500 Nonpossession source income U.S. bank interest $625 Total gross Income $3,125 Gross possession source income, $2,500 Total gross income. $3,125 = 80% George does not meet the 50% requirement and is not entitled to the possession exemption. Only wages are included in the numerator of the fraction used for the 50% requirement. Gross possession source wages, $1,400 + Total gross income, $3,125 = 44.8% If You Qualify If you meet both the 80% and 50% tests, you quality for the possession exemption. However, all income derived during the applicable period may not be exempt. Exempt Income. To quality for the possession exemption, income that a U.S. citizen derives during the applicable period must be from sources outside the United States and must be received outside the United States. Exempt income includes: 1) Wages received outside the United States for services performed in possessions, foreign countries, or on the high seas. Wages, including military salaries, paid by the U.S. Government or any of its agencies are not exempt because they are considered to have a U.S. source. 2) All other kinds of income (dividends, interest. royalties, rents, etc.) from sources out. side the United States that are received outside the United States. Income subject to tax. The following income of citizens who meet the possession-exemption requirements is taxable: 1) All income received during the part of the tax year that is not a part of the applicable period, described earlier, The source of that income or the place where it Is received has no effect. 2) All income derived from U.S. sources. This includes wages for services performed In the United States, and dividends, Interest. royalties, capital gains, and other income from U.S sources. 1-11-83 570 3 3) All wages. including military salaries, paid to employees of the U.S. Government or any of its agencies wherever they are employed. 4) All income from foreign and possession sources received in the United States. The following examples show the importance of where foreign or possession source income is received. Example 1. Michael Blue works during the entire year of 1982 for a private contractor on Johnston Island. a possession of the United States. His only income for the year is the $19,000 he earns on Johnston Island after his arrival there on January 1. 1982. His applicable period is January 1. 1982, to December 31, 1982. and he qualifies for the possession exemption during 1982. For his own convenience, Michael asks his employer to send his paychecks directly to his bank in the United States. In the United States the checks are credited to his account. Though he has qualified for the possession exemption, Michael must treat his 1982 possession source wages of $19,000 as taxable income, because the paychecks were received in the United States. Michael could have treated the $19,000 wages as exempt income if he had asked his employer to give the paychecks to him on Johnston Island. He would have received the income in a possession, and it would have qualified as exempt income. Note. The Internal Revenue Service has no objection to any arrangements made for receiving your paycheck in a possession. After receiving your paycheck. it does not matter if you or your employer actually mails it to a bank in the United States. The income remains exempt. because you received it in a possession and its source was outside the United States. Example 2. George White qualifies for the possession exemption. He was in the United States from January 1. 1982, to March 31, 1982, and was employed in a possession during the rest of 1982. He did not work for the U.S. Government or any of its agencies. His 1982 income was as follows: a) Wages earned in United States to 3/31/82 $2,000 b) Dividends from Swiss corporation received abroad on 2/16/82 150 c) Gain from sale of stock in U.S. on 4/21/82 400 d) Dividend from U.S. corporation received 1/ 25/82 200 a) Dividend from U.S. corporation received in possession 6/21/82 400 1) Interest from bank in the United States posted in January, April, August and November 1982 300 g) Dividend from Swiss corporation deposited directly.in U.S. brok - 8/13/82 150 h) Gain from sale of stock in possession on 7/ 23/82 (Proceeds received in possession) 1,200 i) Wages received in possession for services performed between 4/1/82 and 12/31/82 8,000 D Dividend from Swiss corporation received in possession on 11/12/82 150 Income subject to tax and explanation: a) Not received in applicable period and U.S. source $2,000 b) Not received in applicable period 150 c) Source and receipt in United States 400 d) Not received in applicable period and U.S. source 200 e) U.S. source dividends 400 1) U.S. source interest 300 9) Received in U.S. 150 Total Income subject to tax $3,600 Exempt Income and Explanation: n) Source and receipt are outside U.S. $1,200 " Source and receipt are outside U.S. 8,000 D Source and receipt are outside U.S. 150 Exempt Income $9,350 If You Do Not Qualify If you do not quality for the possession exemption because you have not met the requirements explained earlier, you should figure your tax liability in the usual manner. in other words, you should report all your taxable income, including income from foreign and possession sources. You should claim on your tax return all allowable exemptions, deductions, and credits, following the instructions for Form 1040. You may take a credit against your U.S. tax liability if you paid income taxes to a foreign country or a possession and reported income from sources outside the United States on your tax return. The amount of foreign or possession income taxes paid that you may claim as a credit is figured on Form 1116, Computation of Foreign Tax Credit, which should be attached to your tax return, Form 1040. For more information, see Publication 514, Foreign Tax Credit for U.S. Citizens and Resident Aliens. Filing Tax Returns A U.S. citizen who qualifies for the exemption of income under the possession-exemption rules ordinarily may claim this exclusion by tiling Form 1040. with an attached Form 4563. Exclusion of Income from Sources in United States Possessions. Form 4563 is an information form that allows you to show that you qualified for the possession exemption during a tax year. Form 4563 should be filed with your Form 1040 and should not be filed by itself. Form 4563 is not an income tax return. An example with a filled-in Form 4563 can be found at the end of this publication. A U.S. citizen who can claim the possession exemption and whose gross income for the tax year is $1,000 or more must file Form 1040 (regardless of marital status). A U.S. citizen who cannot claim the possession exemption, who is single. under 65, and whose gross income for 1982 is $3,300 or more ($5,400 or more combined gross income of both spouses for a married person who can file jointly) must file a U.S. income tax return. A qualifying widow(er). under 65. must file an income tax return if gross income is $4,400 or more. If 65 or older before the end of the tax year, a qualifying widow(er) must file it gross income is $5,400 or more. A married person filing separately, or a person who received unearned income, such as interest, dividends, rents, rosities, etc., and who is dependent of another file a return if gross income for tax year is $1,000 or more. Example. Regina Gray, an unmarried U.S. citizen, was employed in American Samoa to teach school for the period July 2, 1980. to June 4, 1982: Her income consisted of salary for teaching plus interest of $500 each year on deposits in a U.S. bank. The following table shows Regina's U.S. and Samoan income for the years 1980, 1981, and 1982. Dates in Samoa Samos Income 7/2/80-12/31/80 $5,000 1/1/81-12/31/81 8,000 1/1/82-6/4/82 4,000 Dates In U.S. U.S. Income 1/1/80-7/1/60 $4,500 1981-None 500 6/5/82-12/31/82 6,500 1980-She files Form 1040 and Form 4563 because her gross taxable income ($4,500) was enough to require the filing of a U.S. tax return, and her Samoan income was exempt during the applicable period for 1980 under the possession-exemption rules. 1981-She is not required to file any U.S. federal tax return for this year, because her gross taxable income, $500, was less than $1,000. 1982-She files Form 1040 and Form 4563 because her gross taxable income, $6,500. was enough to require the filing of a U.S. tax return and her Samoan income was exempt during the applicable period. NOTE-Regina files Samoan tax returns for all 3 years. Joint tax returns. You may file a joint tax return with your spouse If it is to your benefit. If you file jointly; you must use your total combined gross Income in determining whether the 80% and 50% rules, explained earlier, have been met. Each of you must consider your own applicable period when determining gross income for figuring your combined gross income for the two tests. Example. Stephen Green was employed in a possession from February 1. 1982, through December 31, 1982. His wife, Mary, joined him on June 28. 1982. and also remained to the end of the year. Stephen and Mary received the following respective incomes during the tax year and during their applicable periods, February 1. 1982. through December 31. 1982. and June 28, 1982. through December 31, 1982. Non- Applicable Applicable Periods Periods Stephen Green 2) Teaching in U.S., 1/1/82 through 1/29/82 $ 200 b) Teaching in poss. 2/1/82 through 12/31/82 $ 8,000 c) U.S. source dividends received 5/ 26/82 400 d) Possession source dividends received 11/8/82 200 Mary Green e) Teaching in U.S., 1/1/82 through 6/25/82 4,000 1) Teaching in poss. 6/28/82 through 12/31/82 6,000 9) U.S. source dividends received 5/ 28/82 400 Combined gross income $14,600 $4,600 80% Rule Source income (if TO T1). $14,200 work bined gross income, $14,600 = 97.3% 50% Rule Wages from employment in possession (b + n. $14,000 Combined gross income. $14,600 = 95.9% The combined gross income received during their applicable periods shows that they would quality for the possession exemption on a joint return. This means that their possession source income ($14,200) received during their applicable periods is exempt. Their taxable gross income of $5,000 consists of the following. Combined gross Income for nonapplicable period $4,600 U.S. source dividends received 5/28/82 (Stephen) 400 Total combined gross Income for year 15,000 570 4 On their joint return Stephen and Mary may deduct only one personal exemption of $1,000. They must follow the rules and restrictions on deductions, explained below. To figure their actual tax liability. they should use the column in the Tax Table for married persons filing jointly, found in the instructions for Form 1040. Figuring Taxable Income If you take advantage of the possession ex. emption, you must accept unusual restrictions and special rules in claiming deductions. These rules reduce or completely eliminate certain deductions and credits that you could otherwise claim. Nevertheless, you must observe the following rules if you want to take the possession exemption. Exemptions 1) You may deduct only one personal exemption of $1,000. Even if you file a joint return, you may not deduct the usual $1,000 exemption for each child and your spouse. If you have a spouse and two children, you may deduct only $1,000, and not $4,000 ($1,000 X 4). which is the normal deduction for personal exemptions allowed for a husband and wife and two children. 2) You may not claim additional exemptions for blindness or age (65 years or over). Deductions 1) You may claim deductions if they are connected with, and are not more than, your income from sources within the United States. 2) You may claim a deduction for losses incurred in certain profit-motivated transactions that are not reimbursed by insurance, though not connected with a trade or business. These transactions must be of a kind that would yield a taxable profit if they turned out to be profitable. 3) You may claim a deduction for casualty and theft losses to property located in the United States and not reimbursed by insurance, even though the losses are not connected with a trade or business in the United States. If the property is not located in the United States, the losses are not allowable. 4) You are not entitled to the zero bracket amount that is incorporated in the Tax Table and the Tax Rate Schedules. You must, therefore, add any unused zero bracket amount (excess of zero bracket amount over allowable itemized deductions) to income. 5) You may not claim a deduction for expenses that you incurred to earn exempt income. 6) You may not claim the deduction for medical expenses. 7) You may not ordinarily claim deductions for taxes and interest. However, if such expenses are connected with your income from sources within the United States, they may be deducted. See paragraph (1). 8) You may not claim the deduction for contributions to foreign churches and charitable organizations unless the organizations have been approved by the Internal Revenue Service for deductible contributions. Credits 1) You may not claim a credit for income taxes paid to a foreign country or to a possession of the United States. You Day not claim the earned income credit " you claim the possession exemption. For 1982, this is a refundable credit of 10% of your first $5,000 of earned income, or $500. The amount of the credit is reduced if your adjusted gross income (or earned income, if greater), is more than $6,000. Figuring Your Tax If you take the exclusion, you must itemize your deductions on Schedule A (Form 1040). If the amount on Schedule A, line 29. is more than the amount on line 28. you must fill out the worksheet on page 12 of the instructions for your Form 1040 to figure how much to enter on Form 1040, line 35. If you use the Tax Table to find your tax and are either married and filing jointly or a qualify- Ing widow or widower, use the Tax Table column for a married person filing jointly, after you subtract one personal exemption of $1,000. The Tax Table is in your Form 1040 instructions. It you are single, married filing separately. or head of household. use the corresponding column In the Tax Table. Note. If you take the possession exemption, you may not figure your U.S. income tax under the income averaging method on Schedule G (Form 1040). Where to file. Attach the completed Form 4563 to your Form 1040 and file it with the Internal Revenue Service Center, Philadelphia, PA 19255. Example. Larry Black. age 65. arrived in a possession with his wife and three children on March 3. 1982. and was employed there as a teacher until the end of the year. His income, expenses, etc., are as follows. 1) Wages in United States (1/1/82 to 3/2/82) $ 4,000 2) Wages in possession (3/3/82 to 12/31/82). 10,000 3) Income tax paid to possession 600 4) Cost of teaching aids used in U.S. employment 200 5) Cost of teaching aids used in possession employment 300 6) Theft of nonbusiness property in United States 250 7) Theft of nonbusiness property in possession. 210 6) Contributions to qualified churches created in the United States and the possession 200 9) Medical expenses 500 10) Taxes on house in the United States 300 11) Interest on mortgage on house in the United States 400 Larry has met the possession-exemption rules. The following table shows, how Larry's taxable income is figured. Larry not entitled to the zero bracket amount his allowable deductions on A (Form 1040), following the rules listed earlier. Because the zero bracket amount is automatically allowed in the Tax Table, any unused zero bracket amount (the excess of the zero bracket amount over allowable Itemized deductions) must be added to the income before determining Larry's tax: Allowable Taxable Deductions Income 1) Taxable gross income (U.S. source) $4,000 2) Possession source wages are exempt under the possessionexemption rules -0- 3) Income tax paid a possession is not an allowable deduction if it is attributable to exempt income & 4) Cost of teaching aids is deductible because It is attributable to taxable income $200 5) Cost of teaching aids in possession not deductible because it is attributable to exempt possession income 6) Deductible theft loss because nonbusiness property stolen was in the United States. $250 minus $100 (the limitation on casualty and theft losses) Totals 12) Zero bracket amount 13) Total 150 7) Theft loss not deductible because this nonbusiness property was not in the United States 8) Contributions to qualified churches created in the United States and the possession are deductible 200 9) Medical expenses are not deductible 10) Taxes on house in the United States are not deductible (If the house were rented, however, taxes could be deducted from rental income as a business expense.) 11) Interest on mortgage on house is not deductible. (If the house were rented. however, interest could be deducted as a business expense.). 15) Taxable income -0- $550 $4,000 $3,400 Minus: Itemized deductions 550 Unused zero bracket amount-added 2,850 $6,850 14) Minus: Personal exemption 1,000 $5,850 16) Tax-ligured using Tax Table $ 305 Exemption Not Claimed Because of the restrictions and rules discussed before. claiming the possession exemption may not be to your benefit. Your tax liability may be less without the possession exemption than with it. You do not have to claim the possession exemption if it is not to your benefit. If you do not claim the possession exemption, prepare your tax return in the usual way. Report on your return all taxable income, including income from possession sources. You can claim all credits, exemptions, and deductions according to the instructions for Form 1040. The following example shows a taxpayer who did not claim the possession exemption. Example. Bob Gray earned $7,000 working in the United States from January 1. 1982, to June 4, 1982, and $8,000 working on Wake Island from June 7, 1982. to December 31, 1982. He has a wife and six dependent children. He contributed $250 to his church. In a car accident in the United States, he suffered a casualty loss of $180 that was not covered by insurance. After of this luss on his car (used for pleasure). Bob did not claim the possession exemption because his total tax was lower without it. The two computations are as follows. With possession exemption: Gross income (U.S. source only) $7,000 Church contributions $ 250 Allowable casualty loss (Property in U.S.) $180 100 80 $ 330 Adjustment for unused zero bracket amount: Zero bracket amount $3,400 Minus: Itemized deductions 330 Unused zero bracket amount-added 3,070 Total $10,070 Minus: Personal exemption 1,000 Taxable income $9,070 Tax-figured using Tax Table 782 1-11-83 570 5 Without possession exemption: Gross income (U.S. source) $7,000 Gross Income (Wake Island) 8,000 Total $15,000 Minus: Personal exemptions 8,000 Taxable income $7,000 Tax-Irom Tax Table $ 468 Note. You should figure your total tax with and without the possession exemption and use the lower tax liability. Deduction for a married couple when both work. Beginning in 1982, you and your spouse may be able to claim a special deduction from gross income if you both work and choose to file a joint return. The deduction is based on a percentage of the qualified earned Income, which consists mainly of wages and self-emplayment income, of the spouse with the lower total of earned income. For 1982, the maximum deduction is $1,500 (5% of $30,000 or of the earned income of the lower-earning spouse, whichever is less). After 1982. the maximum deduction is increased to $3,000 (10% of $30,000 or of the earned income of the lower-earning spouse, whichever is less). Example. Paul and Sandra Morgan, a married couple who both work, have gross income of $31,000. This consists of $16,000 earned income for Paul, $14,000 earned income for Sandra, and $1,000 of interest income. Because Sandra's earned income is the lower of the two, their deduction for 1982 is limited to 5% of $14,000, or $700. If you take the possession exemption, you cannot claim the deduction for married couples who both work. This is another reason why you should figure your tax liability with and without the possession exemption to determine which way is more beneficial to you. Community Property Married U.S. citizens who are domiciled in states or possessions that have community property laws must make a special computation to determine whether they qualify for the possession exemption. The following states have these laws and are community property states. Arizona Nevada California New Mexico Idaho Texas Louisiana Washington To determine whether they meet the 80% and 50% tests. married U.S. citizens domiciled in a community property state must use gross income, as figured under the community property laws of their state. Noncom- Communify munity Property Property U.S. source income (Mrs. Brown's wages) -0- $3,000 Possession source Income (Mr. Brown's wages) $10,000 5,000 Total $10,000 $8,000 Example. Mr. and Mrs. Henry Brown are domiciled in California, a community property state. During the tax year, Mr. Brown worked in a possession and earned $10,000. During that year. Mrs. Brown worked in the United States and earned $6,000. Under the community property laws of California, each spouse owns onehalf of the community income. Since compensation for personal services is community income in California, each spouse owns one-half of his or her own wages plus one-half of the wages of the other spouse. The following table shows Mr. Brown's gross income under both the noncommunity and community property rules. In the ordinary sense, Mr. Brown's gross income consists only of the $10,000 wages from possession sources. On the basis of that income he would meet the 80% and 50% rules. However, because he is domiciled in a community property state, he must determine his gross income under the community property laws. This means that his gross income is only $8,000. It consists of half of his wife's U.S. source wages ($3,000) and half of his own possession source wages ($5,000). On the basis of community property laws, he does not satisfy the 80% requirement. The ratio of his possession source gross income to total gross income is less than 80%. Possession source gross income, $5,000 - Total gross income, $8,000 = 62.5% Mr. Brown does not qualify for the possession exemption. He must observe the community property laws of his state of domicile in determining the amounts of community income that legally belong to him. In other words, he must use the $8,000 figure, which is the income that is legally his under the California community property laws and not the $10,000 figure, the actual amount of his wages for the year. Because Mr. Brown does not meet the possession-exemption rules, it will probably be more beneficial for Mr. and Mrs. Brown to file Form 1040 jointly as if they were both living in the United States. If Mr. Brown had to pay income tax to the possession, he could take a credit against his U.S. tax liability for the possession tax paid up to the amount allowed as a foreign tax credit. See Publication 514, Foreign Tax Credit for U.S. Citizens and Resident Aliens. The example of Mr. and Mrs. Brown is a simplified illustration of the rule that married U.S. citizens domiciled in community property states must treat community income as owned equally by each spouse. Community income may consist of income from community or separate property and also wages earned by both spouses. as in the case of Mr. and Mrs. Brown of California. Note. If Mr. and Mrs. Brown did not live together at any time during the year and none of their wages were transferred between them. the community property law would not apply to their earned income. In this case, Mr. Brown would quality for the possession exemption on a separate return because he would have to report only his own $10,000 possession income. U.S. citizens domiciled in certain community property states may also derive separate income in addition to their community income. They must consider both community and separate gross income for the possession exemption. In determining whether they meet the 80% and 50% rules. they must figure their gross income as follows: Separate Gross Income Hall of Community Gross Income Gross Income for Purposes of 80% and 50% Rules The meanings of such terms as domicile. community property, community income, separate property, and separate income may vary from state to state. The laws of the state in which you are domiciled determine your treatment of community property and community Income. Domicile. You have only one domicile even though you may have more than one home. Your domicile is a permanent legal home used for an indefinite period of time. The question of domicile is mainly a matter of your intention. If your domicile or residency is questioned, you must be able to show, with facts. that you intend a given place or state to be your permanent home. The amount of time spent in one place does not always explain the difference between home and domicile. A temporary home may continue for months or years. while a domicile may be established the first moment you occupy the property. Your intent is the controlling element in determining where you actually have your domicile. Community property. Generally, community property is all property, not falling within the definition of separate property, acquired by the husband and wife during their marriage while they are domiciled in a community property state. Community property also includes property that spouses have agreed to convert from separate property to community property. According to state law, each spouse owns half of all community property. All community property belongs as much to the wife as it does to the husband. There are exceptions to this general rule and these vary in the different states. If property cannot be identified as separate property, it will be considered as community property. It is important for federal tax purposes to classify property according to the laws of the state in which you are domiciled. Community income. Generally, community income is all income from community property and salaries. wages, and other pay for the services of either or both the husband and wife. In some states, income from separate property is also community income. If a husband and wife choose to file separate returns, half of all community income must be reported by one spouse. and the other haif by the other spouse. Separate property. Generally. separate property is all property owned separately by you and your spouse before your marriage. It is also property acquired separately after marriage by you or your spouse as a gift, devise, bequest. or inheritance. Separate property may be acquired during marriage by buying property with separate funds or in exchange for separate property. Generally, once property is classified as separate property. it remains separate as long as it can be traced. Separate Income. Generally, under the community property system. income from separate property is income of the spouse who is considered to own the property. However, in some states, income from separate property is sometimes recognized to be community income. The method of treating income arising from separate property varies in different states. Income from property acquired with commingled (mixed) tunds. Generally, il you acquire property during your marriage, partly with community funds and partly with separate funds. the income from that property must be divided. Income from the part of the property bought with community funds Is community income. Income 570 6 1-11-83 from the part bought with separate funds is community income or separate income, depending on the laws of the state of domicile. Expenses. The expenses for producing income, such as rents. royalties. dividends, and salaries, are classified as community or separate expenses that are deductible according to how the respective income is classified. Example. You and your spouse own an apartment house. in the state in which you are domiciled, the apartment house is community property. If you file separate federal income tax returns, you each will report half of the income from the property. and neither may deduct more than half the expenses incurred for the operation of the apartment house. Itemized deductions. If you have itemized deductions that are paid from community funds, such as charitable contributions, interest, taxes, and medical expenses, you and your spouse may each deduct half on separate tax returns. If it can be proved, however, that they were actually paid from the separate funds of you or your spouse. they are ordinarily deductible on the return of the spouse who paid them. The taxpayer who meets the possession-exemption rules must follow the guidelines for deductions that were explained previously. For more information on community property. see Publication 555. Community Property and the Federal Income Tax. Self-Employment Tax A U.S. citizen who owns and operates a business in Puerto Rico. Guam, the Northern Mariana Islands, American Samoa. the Virgin Islands, or in any other possession must pay tax on net self-employment earnings of $400 or more from those sources. This rule applies whether or not the earnings are exempt from U.S. income taxes (or whether or not a U.S. income tax return is required). Unless one of the following special income tax rules applies, attach Schedule SE (Form 1040) to your U.S. income tax return. If you receive self-employment income from sources in Guam or the Northern Mariana Islands or self-employment income from sources in American Samoa that is exempt from U.S. income tax, use Form 1040SS. U.S. Self-Employment Tax Return, Virgin Islands, Guam, American Samoa, and Northern Mariana Islands, to figure your self-employment tax. If you are a bona fide resident of the Virgin Islands and do not pay income tax to the United States. use Form 1040SS. For self-employment income from sources in Puerto Rico, file Form 1040SS or Form 1040PR. it appropriate. These forms must be filed with the Internal Revenue Service Center. Philadelphia, PA 19255. Credit for Excess FICA Employee Tax Withheld If you worked for two or more employers dur- Ing :982 and together they paid you more than 1,400 in wages, too much social security tax railroad retirement tax may have been with- r. Nd from your wages. If the amount of these taxes withheld by each employer was $2,170.80 or less, and the total amount withheld by all em- Hoyers was more than $2,170.80. you may Jaim a refund of the excess amount withheld 5/ filing Form 843, Claim. Residents of Puerto Rico and the Virgin Isshould file their claim with the District Director, Foreign Operations District, U.S. Internal Revenue Service, Hato Rey, Puerto Rico 00918. Residents of Guam, the Northern Mariana Is. lands, and American Samoa should file Form 843 with the District Director, Foreign Operations District, U.S. Internal Revenue Service, Washington, DC 20225. Filing Requirements for Certain U.S. Possessions Guam, the Northern Mariana Islands, the Virgin Islands, Puerto Rico, and American Samoa have their own independent tax departments. A U.S. citizen who derives income from sources in these islands will probably have to file a tax return with one of the island tax departments. It is possible that a U.S. citizen may have to file two annual tax returns: one with the island tax department and the other with the U.S. Internal Revenue Service. You should ask for forms and advice about the filing of Island tax returns from that island's tax department and not the Internal Revenue Service. in some situations you may have to determine if you are a resident or a nonresident of a certain island. Contact the tax department of that island for advice about this point. The following short discussions describe the filing requirements for U.S. citizens who derive income from sources in Guam. the Northern Mariana Islands, the Virgin Islands, Puerto Rico, and American Samoa. Guam Guam has its own separate and independent tax system, based on the same tax laws and tax rates that apply in the United States. Requests for advice about Guam residency and-tax matters should be addressed to the: Commissioner of Revenue and Taxation Government of Guam Agana, Guam 96910 The following discussion covers the basic tax rules for residents and nonresidents of Guam. If you are a U.S. citizen who derives income from Guam and United States sources, you do not have to file income tax returns with both jurisdictions. You must file with either Guam or the United States, but not both. You are relieved of any income tax liability to the jurisdiction with which you are not required to file. If a return is required, you must include income from all sources (including the U.S. and Guam). If you are employed in Guam, the possession exemption does not apply. If you are a resident of Guam on the last day of your tax year, you should file your return with the Commissioner of Revenue and Taxation, Government of Guam, Agana, Guam 96910. Include any balance of tax due on income derived from all sources with your tax return. If you are a resident of the United States on the last day of your tax year, you should file your return with the Internal Revenue Service Center, Philadeiphia, PA 19255. Include any balance of tax due on income derived from all sources with your tax return. If you are neither a resident of Guam nor of the United States at the end of your tax year, you should file with Guam if you are a citizen of Guam but not otherwise a citizen of the United States (i.e. born or naturalized in Guam). Otherwise, you should file with the United States. Your place of residence is determined mainly by your intentions about the length and the nature of your stay. If an extended period of time is needed for the purpose of your stay and your home Is made temporarily at that place, you are considered a resident even though you Intend to eventually return to a domiclle at some other location. However, if your visit is for a definite purpose, which can be done quickly, you are not considered a resident. If you file a joint return, you should file It (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income would be required to file (if filing separately). If the spouse with the greater adjusted gross income is a resident of Guam at the end of the tax year, file the joint return with Guam. If the spouse with the greater adjusted gross income is a resident of the United States at the end of the tax year, file the joint return with the United States. For this purpose, income is determined without regard to community property laws. U.S. Armed Forces personnel. If you are a member of the U.S. Armed Forces stationed on Guam, you are not considered a resident of Guam and you must file your return with the United States. However, if you are a civilian employee of the military, you are subject to the same rules, described earlier, as other U.S. citizens who live on Guam. If you are a resident of Guam on the last day of your tax year. file your return with Guam. Estimated tax. For tax years beginning in 1983, if you have to pay estimated tax, see Publication 505. Tax Withholding and Estimated Tax, for details on how to make your payments. Income taxes withheld and estimated tax payments are taken into account in determining if the return results in a balance of tax due or an overpayment, whether or not the withholdings or payments were actually received by the jurisdiction with which the return must be filed. Any liability for underpayment of estimated tax is payable to the jurisdiction where you file your return for the tax year. Example 1. Paul Green was a resident of Guam during the entire year of 1982. His 1982 income consisted of wages of $10,000 paid by a private employer, and dividends of $4,000 from U.S. corporations that carry on business mainly in the United States. He must file a 1982 income tax return with the Government of Guam. He reports his gross income of $14,000 on this return. Example 2. William Black, a U.S. citizen was employed by a private company in Guam from June 2. 1982, through December 31; 1982. He received a salary of $10,000 during that period for his work in Guam. $4,000 in dividends from U.S. corporations that carry on business mainly in the United States, and $1,000 in interest from déposits in U.S. banks. After contacting the Guam Commissioner of Revenue and Taxation, William was advised that he was not a resident of Guam. Therefore, he must file a U.S. tax return. On his U.S. tax return he reports the $4,000 of dividends, the $1,000 of interest, and the $10,000 Guam salary. Example 3. Bill White, a U.S. citizen, was a resident of the United States, and his wile, a citizen of Guam, was a resident of Guam at the end of 1982. Bill's income consisted of a 1-11-83 570 $15,000 salary as an engineer. Mrs. White earned $10,000 as a teacher in Guam. Mr. and Mrs: White filed a joint return. Since Bill has the greater adjusted gross income, they must file their return with the United States and report the entire $25,000 on this return. Information return. If your adjusted gross income from all sources is at least $50,000, consists of at least $5,000 of gross income from sources in Guam, and if you must file a U.S. income tax return, attach Form 5074, Allocation of Individual Income Tax to Guam or Northern Mariana Islands, to Form 1040. Form 5074 may be obtained from most Internal Revenue offices. If you need further information on Form 5074, write to the Internal Revenue Service, Foreign Operations District, Attention:FOD:8, Washington, DC 20225. Northern Mariana Islands The Northern Mariana Islands has its own separate and independent tax system based on the same tax laws and tax rates that apply to the United States. Requests for advice about residency and tax matters should be addressed to the Division of Revenues, Saipan, Mariana Islands 96950. The following discussion covers the basic tax rules for residents and nonresidents of the Northern Mariana Islands. If you are a U.S. citizen who derives income from the Northern Mariana Islands and United States sources. you do not have to file income tax returns with both jurisdictions. You must file with either the Northern Mariana Islands or the United States, but not both. You are relieved of any income tax liability to the jurisdiction with which you are not required to file. If you must file a return, be sure to include income from all sources (including the U.S. and Northern Mariana islands). If you are a resident of the Northern Mariana islands on the last day of your tax year, you should file your return with the Division of Revenues, Saipan, Mariana Islands 96950. Include any balance of tax due on income derived from all sources with your tax return. If you are a resident of the United States on the last day of your tax year. you should file your return with the Internal Revenue Service Center. Philadelphia, PA 19255. Include any balance of tax due on income derived from all sources with your tax return. If you are neither a resident of the Northern Mariana Islands nor of the United States at the end of your tax year, you should file with the Division of Revenues. Saipan, Mariana Islands 95950. if you are a citizen of the Northern Mariana Islands and with the Internal Revenue Service Center, Philadelphia, PA 19255, if you are a citizen of the United States. Your place of residence is determined mainly by your intentions about the length and the nature of your stay. If an extended period of time is needed for the purpose of your stay and your home is made temporarily at that place, you are considered a resident even though you intend to eventually return to a domicile at some other location. However, if your visit is for a definite purpose, which can be done quickly. you are not considered a resident. If you file a joint return, you should file It (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income would be required to file (if filing separately). If the spouse with the greater adjusted gross income is a resident of the Northern Mariana Islands at the end of the tax year. file the joint return with the Northern Mariana Islands. If the spouse with the greater adjusted gross income is a resident of the United States at the end of the tax year, file the joint return with the United States. For this purpose. income is determined without regard to community property laws. Estimated tax. For tax years beginning in 1983, if you have to pay estimated tax, see Publication 505, Tax Withholding and Estimated Tax, for details on how to make-your payments. Income taxes withheld and estimated tax payments are taken into account in determining if the return results in a balance of tax due or an overpayment, whether or not the withholdings or payments were actually received by the jurisdiction with which the return must be filed. Any liability for underpayment of estimated tax is payable to the jurisdiction where you file your return for the tax year. Information return. If your adjusted gross income from all sources is at least $50,000, consists of at least $5,000 of gross income derived from sources in the Northern Mariana Islands, and if you must file a U.S. income tax return, attach Form 5074. Allocation of Individual Income Tax to Guam or Northern Mariana Islands. to Form 1040. Form 5074 may be obtained from most Internal Revenue offices. If you need further information on Form 5074. write to the Internal Revenue Service, Foreign Operations District, Attention:FOD:8, Washington, DC 20225. The Virgin Islands An important factor in Virgin Islands taxation is whether you. on the last day of the tax year, have made a home in the Virgin Islands as a bona fide resident and are not a visitor or tourist. It you are a U.S. citizen and a bona fide resident of the Virgin Islands on the last day of the tax year. you file your annual tax return with the Government of the Virgin Islands and pay the entire tax due to the Virgin Islands. You are not required to file a U.S. federal income tax return for any tax year in which you are a bona fide resident of the Virgin Islands on the last day of the year. Example. Mr. and Mrs. Brown left the United States on December 1. 19' and landed in the virginistarios on ma WERE for the purpose of making home in the Virgin Islands, they qualified as bona fide residents of the Virgin Islands on the last day of their tax year, December 31, 1982. Mr. and Mrs. Brown file their 1982 income tax return with the Government of the Virgin Islands and pay the entire tax for that year to the Virgin Islands. Even though they lived in the United States most of the year. their income tax obligations for that year are completely under the jurisdiction of the Government of the Virgin Islands. It you are a U.S. citizen who derives income from Virgin Islands sources and you are not a bona fide resident of the Virgin Islands on the last day of your tax year, you must file both Virgin Islands and U.S. federal income tax returns. On the Virgin Islands tax return you will report only your income from Virgin Islands sources. On the U.S. federal tax return you will report your income from worldwide sources, Including the Virgin Islands. You may claim credit on the U.S. tax return for the income taxes you must pay to the Virgin Islands up to the amount allowed as a foreign tax credit. See Publication 514, Foreign Tax Credit for U.S. Citizens and Resident Aliens. Example. Jane Blue. a U.S. citizen, was employed in the Virgin Islands from September 7. 1981, to May 31. 1982. She went to the Virgin Islands for temporary employment and not to make her home there. Therefore, she was not a bona fide resident of the Virgin Islands on the last day of the tax year even though she was present there on that date. Jane must file two tax returns for each year. On her 1981 and 1982 Virgin Islands tax returns, she should report only her income from Virgin Islands sources during those years. The wages she received for working in the Virgin Islands is income from Virgin Islands sources. On her U.S. tax returns she should report income from worldwide sources received during those years. She may take a credit against each year's U.S. tax liability for the income taxes paid or accrued to the Virgin Islands for each year. If you are a U.S. citizen and a bona fide resident of the Virgin Islands, and you end your status as a bona fide resident during the year, you must file both Virgin Islands and U.S. federal income tax returns. On your Virgin Islands return, you will report your income from worldwide sources only for the part of the year you were a bona fide resident of the Virgin Islands On the U.S. return, you will report your income from worldwide sources, including the Virgin Islands income, for the entire year. You may claim a credit on the U.S. tax return for the Income taxes you pay to the Virgin Islands up to the amount allowed as a foreign tax credit. You must file your Virgin Islands tax return with the Government of the Virgin Islands and pay any tax due with the return to the Virgin Islands. You should indicate on the top of the Virgin Islands return that you were a part year resident of the Virgin Islands. Example. Fred and Jean Brown were bona fide residents of the Virgin Islands during 1981. They continued to reside in the Virgin Islands until May 31. 1982, when they left the Virgin Islands and landed in the United States that day. Their intention was to end their status as bona fide residents of the Virgin Islands. The Browns filed their 1981 income tax return with the Govemment of the Virgin Islands, reporting their income from worldwide sources In 1982. Fred come from worldwide sources on the Virgin Islands return for the part of the year they were bona fide residents and file that return with the Government of the Virgin Islands. The Browns must also file a U.S. federal income tax return with the United States reporting worldwide Income from all sources for the entire 1982 tax year. However, they may claim a credit on the U.S. tax return for the taxes paid to the Virgin Islands, subject to the foreign tax credit limitations, by filing Form 1116 with their U.S. return. Virgin Islands tax returns should be filed with the Bureau of Internal Revenue, Charlotte Amalie, St. Thomas, Virgin Islands 00801. Contact that office for information about the filing of these tax returns. Note. A mutual agreement procedure exists to settle cases of double taxation between the 1-11-83 570 8 United States and the Virgin Islands. Address your request for assistance under this procedure to the District Director, Foreign Operations District, Internal Revenue Service, 1325 K Street, N.W., Washington, DC 20225, or to the Commissioner of Finance, P.O. Box 2515. Charlotte Amalie, St. Thomas, Virgin Islands 00801. Make sure that your request contains all the facts and circumstances relating to your particular case. You should include in the request a statement with your name, social security number, tax year(s) involved. the amount of tax paid to both the United States and the Virgin islands, a copy of your Virgin Islands tax return(s). whether or not you claimed a foreign tax credit for any taxes paid to the Virgin Islands, and any other important information you wish to provide. This detailed information will help avoid unnecessary delays. For more information on how to prepare your request, see Revenue Procedure 80-57. 1980-2 C.B. 852. Commonwealth of Puerto Rico The Commonwealth of Puerto Rico has its own separate and independent tax system. It is modeled after the U.S. system but there are variations in law and tax rates. A U.S. citizen who derives income from Puerto Rican sources will be liable for payment of Puerto Rican taxes. The individual may also be liable for filing a U.S. tax return. Requests for forms and other information about the filing of Puerto Rican tax returns should be sent to Oficina de Apelaciones Administrativas, Consultas y Legislación. Negociado de Contribución sobre Ingresos, Apartado $ 2501, San Juan, Puerto Rico 00903. The filing requirements for U.S. citizens who are residents and nonresidents of Puerto Rico are included in the following discussions. Puerto Rican taxation. Since the source of income is an important factor in Puerto Rican taxstion, see Sources of income. discussed earlier. Residents of Puerto Rico. If you are a U.S. citizen and also a resident of the Commonwealth of Puerto Rico, you are generally liable for the payment of tax to Puerto Rico on your income from worldwide sources. Any wages and the cost-of-living allowance paid to you by the U.S. Government for working in Puerto Rico are subject to Puerto Rican tax. Advice about possible tax benefits under the Puerto Rican investment incentive programs is available from the Puerto Rican tax authorities. If you report U.S. source income on your Puerto Rican tax return, you may claim a credit against the Puerto Rican tax, up to the amount allowable, for income taxes paid to the United States. Nonresidents of Puerio Rico. If you are a U.S. citizen and are not a resident of the Commonwealth of Puerto Rico, you are liable for the payment of tax to Puerto Rico only on your income from Puerto Rican sources. Wages that you earn for services performed in Puerto Rico for the U.S. Government or for private employ- Drs is income from Puerto Rican sources. U.S. taxation. As a U.S. citizen, you are liable or the payment of U.S. federal income tax on your gross income from worldwide sources, no is tter where your residence may be. However, special rule applies if you are a bona fide resi- 'er.t of Puerto Rico for an entire tax year or "re been a bona fide resident of Puerto Rico fo: at least 2 years and later change your restence from Puerto Rico during a tax year. come you received from Puerto Rican 150.00$ during your residence there, or year of Co. .1 10, is exempt from U.S. tax. However, income you received for services performed in Puerto Rico as an employee of the United States must be reported on your U.S. income tax return. Deductions. Deductions that apply to your exempt Puerto Rican income are not deductible on your federal income tax return. Deductions that do not specifically apply to any particular type of income must be allocated between your income from Puerto Rican sources and income from all other sources to find the part that you may deduct on your U.S. tax return. Examples of deductions that do not definitely apply to a particular type of income are alimony payments and certain itemized deductions (such as medical expenses, charitable contributions, and real estate taxes and mortgage interest on your personal residence). To find the part of the deduction that is allowable, multiply the deduction to be allocated by a Iraction. The numerator of the fraction is your gross income from sources outside Puerto Rico, and the denominator is your total gross income from all sources. Example. You and your spouse are bona fide residents of Puerto Rico during all of 1982. You file a joint return. You received $25,000 of income from Puerto Rican sources, and $15,000 from sources outside of Puerto Rico during 1982. You have $16,000 of itemized deductions that do not apply to any specific type of income (real estate taxes and mortgage interest on your personal residence, medical expenses, and charitable contributions). The part of your deductions that is allowable on your federal tax return is figured as follows. Allocation of itemized deductions to U.S. income: ($15,000/$40,000) x $16,000 = $6,000 Minus: Zero bracket amount 3,400 Allowable excess itemized deductions $2.600 You must show the $6,000 on line 28 of Schedule A. Itemized Deductions, the form used to figure your allowable itemized deductions. On line 29, enter the zero bracket amount of $3,400. Subtract this amount from line 28 and enter the difference ($2,600) on line 30. You must also enter the $2,600 on line 34a of Form 1040 when figuring your taxable income. If line 30 is a negative amount: that is. the excess of the zero bracket amount over your itemized deductions. you must add the excess to the amount that would otherwise be entered on line 35 of Form 1040. Mary: Zero bracket amount. Like the deductions discussed above, the'zero bracket amount does not apply to any particular type of income. The part of the zero bracket amount that is allocated to your Puerto Rican income must be added back to your income because the zero bracket amount is built into the Tax Table and Tax Rate Schedules. You do not have to allocate the zero bracket amount if you itemize your deductions. You must allocate your deductions instead, as discussed above. To find the part of the zero bracket amount that applies to your Puerto Rican income, multiply the zero bracket amount by a fraction. The numerator of the fraction is your gross income from Puerto Rican sources, and the denominator is your gross income from all sources. This adjustment must be made before you can determine if you must file a U.S. tax return, because the minimum income level at which you must file a return is based, in part, on the zero bracket amount for your particular filing status. For example, in 1982. a return must be filed by a single individual, under 65, with gross income of $3,300 (zero bracket amount of $2,300 plus $1,000. one exemption). Example. James and Mary Ash, both under 65. are U.S. citizens and bona fide residents of Puerto Rico. They file a joint income tax return. During 1982. they received $15,000 of incomefrom Puerto Rican sources and $4,000 of income from sources outside Puerto Rico: They do not itemize their deductions. but they are allowed to deduct 25% of the $100 they gave to the Red Cross. In 1982, married individuals filing joint tax returns who are both under 65, must file a return if their combined gross income is $5,400 or more. The zero bracket amount for married individuals filing a joint return is $3,400. Their U.S. taxable income is $4,659, figured as follows: Income from sources outside Puerto Rico $4,000 Plus: Part of zero bracket amount allocated to income from Puerto Rican sources ($15,000/ $19,000) x $3,400 2,684 Total $6,684 Minus: Charitable contributions (line 34b of Form 1040) 25 Total (line 35 of Form 1040) $6,659 Minus: Personal exemptions 2,000 Taxable income (line 37 of Form 1040) $4,659 Because of this adjustment, they must file a U.S. tax return. Personal exemptions are allowed in full and need not be allocated. Foreign tax credit. If you are a U.S. citizen and are not a bona fide resident of Puerto Rico for the entire tax year, you must report on your U.S. tax return all of your Puerto Rican income as well as all other income from worldwide sources. If you are required to report Puerto Rican income on a U.S. tax return, you may claim a credit, up to the amount figured on Form 1116, for income taxes paid to Puerto Rico. The following example illustrates the taxation of U.S. citizens who have been bona fide residents of Puerto Rico for their entire tax year. Example. John and Mary Reddy were bona fide residents of Puerto Rico during the entire year of 1982. and received the following income in that year. John: $10,000 wages as an employee of the U.S. Government working in Puerto Rico. $200 dividend from a Puerto Rican corporation that does business in Puerto Rico. $400 dividend from a United Kingdom corporation that does business in the United Kingdom. $600 dividend from a U.S. corporation that does business in the United States. $6,000 wages from a Puerto Rican corporation for services performed in Puerto Rico. The following table shows their exempt and taxable income for U.S. federal income tax purposes. They may file a joint tax return. Taxable Exempt John's wages $10,000 (U.S. Gov't wages are not exempt) Mary's wages $5,000 Puerto Rican corporation dividend 200 (Puerto Rican source income is exempt) U.K. corporation dividend 400 (Income from sources outside Puerto Rico is taxable) U.S. corporation dividend 600 Totals $11,000 $6,200 John and Mary must file 1982 income tax returns with both Puerto Rico and the United States. They have gross income of $11,000 for U.S. tax purposes and $17,200 for Puerto Rican 1-11-83 570 tax purposes. A tax credit may be claimed on the U.S. tax return for Income taxes paid to Puerto Rico and on their Puerto Rican return for Income taxes paid to the United States. The credit to be taken on the U.S. tax return is fig. ured on Form 1116. which must be attached to the U.S. tax return. Form 1040 Earned Income credit If you maintain a household in Puerto Rico that is your principal home and the home of your qualifying child, you may not claim the earned income credit on your U.S. tax return. This credit is available only if you maintain the household in the United States. Note. A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. Address your request for assistance under this procedure to the District Director, Foreign Operations District, Internal Revenue Service, 1325 K Street N.W., Washington, DC 20225 or to the Assistant Secretary for Internal Revenues, Department of the Treasury, Commonwealth of Puerto Rico, San Juan, Puerto Rico 00906. Make sure that your request contains all the facts and circumstances relating to your particular case. You should include in the request a statement with your name, social security number, tax year(s) involved. the amount of tax paid to both the United States and Puerto Rico. a copy of your Puerto Rican tax return(s). whether or not you claimed a foreign tax credit for any taxes paid to Puerto Rico. and any other important information'you wish to provide. This detailed information will help avoid unnecessary delays. For more information on how to prepare your request. see Revenue Procedure 80-57. 1980-2 C.B. 852. American Samoa American Samoa has its own separate and independent tax system. Although its tax laws are modeled on the U.S. Internal Revenue Code, there are certain differences. Requests for advice about matters connected with Samoan taxation should be sent to the Tax Manager. Government of American Samoa, Pago Pago, American Samoa 96799. Residents of Samoa. If you are a U.S. citizen and a resident of Samoa, you must report your gross income from worldwide sources on your Samoan tax return. If you report non-Samoan source income on the Samoan tax return, you may claim a credit against the Samoan tax liability for income taxes paid to the United States. a foreign country, another posses sion. If you are a resident of Samoa for part of the tax year and you then leave Samoa, you must file a tax return with American Samoa for the part of the year you were present in Samoa. Nonresidents of Samoa. If you are a U.S. citizen and are not a resident of Samoa, you should re. port only income from Samoan sources on your Samoan tax return. Wages and salaries paid by the Governments of the United States and American Samoa to U.S. citizens are also subject to U.S. federal income tax. These payments are not exempt under the possession-exemption rules. U.S. Government employees. If you are employed in Samoa by either the U.S. Government or any of its agencies, or by the Government of American Samoa, you are subject to tax by Samoa on your pay from either government. Whether you are subject 10 tax by Samoa on your non-Samoan source income depends on your status as a resident or nonresident. Ordinarily, this means that you must file both U.S. and Samoan tax returns. Single taxpayers whose total gross income during 1982 is less than the minimum requirement for filing tax returns ($3,300, or $4,300 if the taxpayer is 65 or older) do not have to file. A qualifying widow(er) whose gross income is less than $4,400 ($5,400 if 65 or older) does not have to file. For married taxpayers filing joint returns, the minimum filing requirement for 1982 is $5,400. increased by $1,000 for each spouse age 65 or ofder. For married taxpayers filing separate returns, the minimum amount is $1,000. If you report your governmental wages on both U.S. and Samoan tax returns, you may take a credit on your U.S. tax returns for income taxes paid or accrued to Samoa. You should figure that credit on Form 1116. and attach that form to the U.S. tax return, Form 1040. Show your wages paid for services performed in Samoa on Form 1116 as income from sources in a possession. Illustrated Example This example, illustrated on the filled-in Form 4563. shows how John Black figured his 1982 gross taxable income. It also shows that he qualified for the possession exemption for that year. 1) John. a bachelor. was employed in American Samoa by the Samoa Products Co., a private Samoan corporation, from April 3, 1975, through October 15, 1982. His applicable period is entered in columns (b) and (c) of Form 4563. Since an applicable period for the 80% and 50% tests is never more than the 3-year period immediately before the end of the tax year involved, the applicable period for his 1982 tax year is from January 1, 1980, through October 15. 1982. 2) His wages earned during the applicable period are listed here. All these amounts were received in Samoa and are payments for services there. Since these wages were from Samoan sources, they are entered in column (d). He worked in the United States from November 3. 1982. to December 31, 1982, and earned $1,200 during that period. Samoan Wages 1/1/80 to 12/31/80 $8,000 1/1/81 to 12/31/81 9,000 3) He received dividends team Samoan corporations during the applicable period, as listed here. All these amounts were actually received in Samoa The corporations did business only in Samoa. The figures are entered in column (e). Dividends from Samoan Corporations 1/1/80 to 12/31/80 $100 1/1/81 10 12/31/81 160 1/1/82 to 10/15/82 220 4) He received dividends in the United States during the applicable period from several Canadian and United Kingdom corporations that carry on business mainly in those countries. Note that these dividends were from sources outside both the United States and possessions. Gross income from foreign sources is entered in column (f) It is especially important to know that these foreign dividends were received directly by his bank in the United States. Because they were received in the United States, they must be treated as taxable income, but this does not change the fact that they were from foreign sources and should be entered in column (1). Dividends from Corporations of Foreign Countries 1/1/80 to 12/31/80 $600 1/1/81 to 12/31/81 800 1/1/82 to 10/15/82 800 5) He received dividends from a number of large U.S. corporations that do business mainly in the United States. These dividends were from U.S. sources and must be treated as taxable income regardless of where they were received. The figures are entered in column (g). Dividends from U.S. Corporations 1/1/80 to 12/31/80 $1,600 1/1/81 to 12/31/81 2,000 1/1/82 to 10/15/82 1,800 6) Now he should determine if he qualifies for the passession exemption. 80% Rule Gross income from possession sources (line 5). $32,280 4 Total gross income (line 7). $39,880 :: 80.9% 50% Rule Gross income from possession wages (column (d) line 4). $31,800 - Total gross income (line 7). $39,880 = 79.7% Since both the 80% and 50% rules have been satisfied. John qualifies for the possession exemption. 7) Now that John knows he qualifies for the possession exemption in 1982. he must decide which items of 1982 income are taxable and which are exempt. a) His 1982 wages of $14,800 shown in cotumn (d) are exempt. because they were from possession sources and were not received in the United States. The $1,200 wages he earned in the United States during 1982 were income from U.S. sources and taxable regardless of where they were received. b) His 1982 dividends of $220 (column (e)) received from Samoan corporations are exempt from tax. because they were from possession sources and were not received in the United States. c) His 1982 dividends of $800 (column (1)) from sources in Canada and the U.K. are taxable because they were received in been received during his applicable period outside the United States, they would have been exempt. d) His 1982 dividends of $1,800 (column (g)) from U.S. sources are taxable. U.S. source income is taxable regardless of where it was received If you qualify for the possession exemption, it is suggested that you attach a statement to your return giving the information described in paragraphs 6 and 7 of this example. In other words, show that you meet both the 80% and 50% tests and explain why you consider some of your income taxable and other income exempt. Also, report the taxable income in the appropriate parts of Form 1040, such as wages in the SOCtion for wages and dividends in the section for dividends. 570 10 Form 4563 Department of the Treasury Internal Revenue Service Exclusion of Income from Sources in United States Possessions 1-11-83 See Instructions on back. Attach to Form 1040. OMB No. 1545-0173 1982 68 Name(s) *$ shown on Form 1040 Your social security number John Black 023 456789 Total Gross Income and Possessions Exclusion (See instructions) Periods when you received income Gross Income during periods-shown in columns (b) and (c) from sources in U.S. possessions From sources in U.S. (Dates are Inclusive) possessions From sources From salary, wages. From sources or active conduct outside U.S. and U.S. Other Income in U.S. possessions Year From- To-- of a trade or business (a) (b) (c) (d) (a) (f) (g) 1 1980 1-1 12-31 $ 8,000 $ 100 $ 600 $ 1,600 2 1981 1-1 12-31 9,000 160 800 2,000 3 1982 1-1 10-15 14,800 220 800 1,800 4 Totals $ 31,800 $ 480 $ 2,200 $ 5,400 5 Add columns (d) and (e), line 4. This is your income from sources in U.S. possessions $32,280 6 Add columns (f) and (g). line 4. This is your income from sources other than U.S. possessions $ 7,600 7 Add lines 5 and 6. This is your total gross income for the test period. (See instructions to determine if you qualify for the exclusion.) $39,880 Source of Gross Income from Salary, Wages, or Active Conduct of a Trade or Business (Column (d) above) Name of possession in which you worked Year (If self-employed, write "self-employed" next to the name of the possession) 1980 American Samoa 1981 American Samoa 1982 American Samoa For Paperwork Reduction Act Notice, see back of form. Form 4563 (1982) 1-11-83 570 11 INDEX American Samoa 9 Nonresident 9 Resident 9 U.S. Government employee 9 Applicable period 1 Community property S Domicile 5 Expenses 6 Income. community 5 Income, separate 5 Itemized deductions 6 Property, community 5 Property. separate 5 Credits 4 Deduction for a married couple when both work 5 Deductions 4 80% rule 1, 2 80% and 50% rules, the 1,2 Employees, U.S. Government 1, 9 Estimated income tax 6. 7 Exempt Income 2 Exemptions 4 Exemption not claimed 4 50% rule 1, 2 Figuring taxable income 4 Filing requirements for certain U.S. possessions 6 Filling tax returns 3 Form 4563, illustration 10 Government and military personnel 1, 6, 9 Guam 6 Income taxes withheld and estimated tax payments 6 Nonresident 6 Resident 6 Illustrated example 9 Income from sources outside a possession 2 Income from sources within a possession 2 Income subject to tax 2 Joint tax returns 3 Military personnel and U.S. Government 1. 6. 9 Northern Mariana Islands 7 Income taxes withheld and estimated tax payments 7 Nonresident 7 Resident 7 Personal exemption 4 Possession exemption 1 Puerto Rico 8 Nonresidents 8 Residents 8 Qualifications 1 Self-employment tax 6 Sources of income 2 Outside a possession 2 U.S. Government employees 1 Within a possession 2 Taxable income 2 U.S. Armed Forces personnel 1, 6 U.S. Government employees 1. 9 Virgin Islands. the 7 How to Get IRS Forms and Publications You can order federal tax forms and publications from the IRS Forms Distribution Center for your state at the address below. Use the order blank on the back of this page. Or. if you prefer. you can photocopy tax forms from reproducible copies kept at many public libraries. In addition, many libraries have reference sets of IRS publications which you can also read or copy-on the spot. Alabama-Caller No. 848. Atlanta, GA 30370 Alaska-P.O. Box 12626, Fresno, CA 93778 Arizona-P.O. Box 12626. Fresno, CA 93778 Arkansas-P.O. Box 2924. Austin, TX 78769 California-P.O. Box 12626. Fresno, CA 93778 Colorade-P.O. Box 2924, Austin, TX 78769 Connecticut-P.O. Box 1040. Methuen, MA 01844 Delaware-P.O. Box 25866, Richmond, VA 23260 District of Columbia-P.O. Box 25866, Richmond. VA 23260 Florida-Caller No. 848, Atlanta, GA 30370 Georgia-Caller No. 848, Atlanta, GA 30370 Hawaii-P.O. Box 12626. Fresno, CA 93778 Idaho-P.O. Box 12626. Fresno. CA 93778 Illinois-6000 Manchester Trafficway Terrace, Kansas City, MO 64130 Indiana-P.O. Box 636, Florence. KY 41042 1owa-6000 Manchester Trafficway Terrace, Kansas City, MO 64130 Kansas-P.O. Box 2924, Austin, TX 78769 Kentucky-P.O. Box 636, Florence. KY 41042 Louisiana-P.O. Box 2924, Austin, TX 78769 Maine-P.O. Box 1040. Methuen, MA 01844 Maryland-P.O. Box 25866, Richmond, VA 23260 Massachusetts-P.O. Box 1040, Methuen, MA 01844 Minnesota-6000 Manchester Trafficway Terrace, Kansas City, MO 64130 Mississippi-Caller No. 848, Atlanta, GA 30370 Missourl-6000 Manchester Trafficway Terrace, Kansas City, MO 64130 Montana-P.O. Box 12626, Fresno, CA 93778 Nebraska-6000 Manchester Trafficway Terrace, Kansas City, MO 64130 Nevada-P.O. Box 12626, Fresno, CA 93778 New Hampshire-P.O. Box 1040, Methuen, MA 01844 New Jersey-P.O. Box 25866, Richmond, VA 23260 New Mexico-P.O. Box 2924, Austin, TX 78769 New York- Western New York: P.O. Box 240, Buffalo, NY 14201 Eastern New York (Including NY City): P.O. Box 1040, Methuen, MA 01844 North Carolina-Caller No. 848, Atlanta, GA 30370 North Dakota-6000 Manchester Trafficway Terrace. Kansas City, MO 64130 Ohio-P.O. Box 636, Florence, KY 41042 Oklahoma-P.O. Box 2924, Austin, TX 78769 Oregon-P.O. Box 12626, Fresno, CA 93778 Pennsylvania-P.O. Box 25866, Richmond, VA 23260 Michigan-P.O. Box 636, Florence, KY 41042 Rhode Island-P.O. Box 1040. Methuen, MA 01844 South Carolina-Caller No. 848. Atlanta, GA 30370 South Dakota-6000 Manchester Tratticway Terrace, Kansas City, MO 64130 Tennessee-Caller No. 848. Atlanta, GA 30370 Texas-P.O. Box 2924. Austin, TX 78769 Utah-P.O. Box 12626, Fresno, CA 93778 Vermont-P.O. Box 1040. Methuen, MA 01844 Virginia-P.O. Box 25856, Richmond, VA 23260 Washington-P.O. Box 12626. Fresno, CA 93778 West Virginia-P.O. Box 636. Florence, KY 41042 Wisconsin-6000 Manchester Trafficway Terrace, Kansas City, MO 64130 Wyoming-P.O. Box 2924, Austin, TX 78769 Foreign Addresses-Taxpayers with mailing addresses in foreign countries should send their requests for forms and publications to: Direcfor, Foreign Operations District, Internal Revenue Service, Washington, DC 20225 Puerto Rico-Director's Representative, U.S. In. ternal Revenue Service, Federal Office Building. Chardon Street, Hato Rey. PR 00918 Virgin Islands-Department of Finance, Tax Division, Charlotte Amalie, St. Thomas, VI 00801 ANEJO B6 40 CFR 265.1 Purpose, scope and aplicability INTERIM STATUS STANDARDS Anejo B6 265.302 General operating requirements. 265.303-265.308 [Reserved] 265.309 Surveying and recordkeeping 265.310 Closure and post-closure. 265.311 Reserved] 265.312 Special requirements for ignitable or reactive waste. 265.313 Special requirements for incompatible wastes. 265.314 Special requirements for liquid waste. 265.315 Special requirements for containers. 265.316-265.339 [Reserved] Subpart O-Incinerators Sec. 265.340 Applicability. 265.341 Waste analysis. 265.342-265.344 [Reserved] 265.345 General operating requirements. 265.346 [Reserved] 265.347 Monitoring and inspection. 265.348-265.350 [Reserved] 205.351 Closure. 265.352-265.369 [Reserved] Subpart P-Thermal Treatment 265.370 Applicability. 265.371-265.372 [Reserved] 265.373 General operating requirements. 265.374 (Reserved) 265.375 Waste analysis. 265.376 [Reserved] 265.377 Monitoring and inspections. 265.378-265.380 [Reserved] 265.381 Closure. 265.382 Open burning; waste explosives. 265.383-265.399 [Reserved] Subpart Q-Chemical, Physical, and Biological Treatment 265.400 Applicability. 265.401 General operating requirements. 265.402 Waste analysis and trial tests. 265.403 Inspections. 265,404 Closure. 265.405 Special requirements for ignitable or reactive waste. 265.406 Special requirements for incompatible wastes. 265.407-265.429 [Reserved] Subpart R-Underground Injection 265.430 Applicability. 265.431-265.999 [Reserved] Appendix 1-Recordkeeping instructions. Appendix II-EPA report form and instructions. Appendix III-EPA interim primary drinking water standards. Appendix IV-Tests for significance. Appendix V-Examples of potentially incompatible waste. Authority: Secs. 1006. 2002(a). and 3004 of the Solid Waste Disposal Act. as amended by the Resource Conservation and Recovery Act of 1976 (RCRA) as amended (42 U.S.C. 6905, 6912. and 6924). [Amended by 48 FR 30115, June 30, 1983: 48 FR 52720, November 22, 1983] Subpart A-General 8 265.1 Purpose. scope, and applicability. (a) The purpose of this part is to establish minimum national standards which define the acceptable management of hazardous waste during the period of interim status. [265.1 (b) revised by 48 FR 52720, November 23, 1983] (b) The standards in this Part apply to owners and operators of facilities which treat, store. or dispose of hazardous waste who have fully complied with the requirements for interim status under date of regulations under that Section. i.e., Parts 270 and 124 of this Chapter. the treatment. storage. or disposal of hazardous waste is prohibited except in accordance with a permit. Section 3005(e) of RCRA provides for the continued operation of an existing facility which meets certain conditions until final administrative disposition of the owner's and operator's permit application is made.] (c) The requirements of this Part do not apply to: (1) A person disposing of hazardous waste by means of ocean disposal subject to a permit issued under the Marine Protection, Research, and Sanctuaries Act; [Comment: These Part 265 regulations do apply to the treatment or storage of hazardous waste before it is loaded onto an ocean vessel for incineration or disposal at sea. as provided in paragraph (b) of this Section.] (2) A person disposing of hazardous waste by means of underground injection subject to a permit issued under an Underground Injection Control (UIC) program approved or promulgated under the Safe Drinking Water Act; [Comment: These Part 265 regulations do apply to the aboveground treatment or storage of hazardous waste before it is injected underground. These Part 265 regulations also apply to the disposal of hazardous waste by means of underground injection, as provided in paragraph (b) of this Section. until final administrative disposition of a person's permit application is made under RCRA or under an approved or promulgated UIC program.] (3) The owner or operator of a POTW which treats, stores, or disposes of hazardous waste; [Comment: The owner or operator of a facility under paragraphs [c)(1) through (c)(3) of this Section is subject to the requirements of Part 264 of this Chapter to the extent they are included in a permit by rule granted to such a person under Part 270 of this Chapter, or are required by $144.14 of this Chapter.) comment amended by 48 FR 14153, April 1, 1983] (4) A person who treats, stores, or disposes of hazardous waste in a State with a RCRA hazardous waste program authorized under Subparts A and B of Part 271 of this Chapter, except that the requirements of this Part will continue 10 apply as stated in paragraph (c)(2) of this Section, if the authorized State RCRA program does not cover disposal of hazardous waste by means of underground injection; [265.1(c)(4) amended by 48 FR 14153, April 1, 1983] (5) The owner or operator of a facility permitted. licensed, or registered by a State to manage municipal or industrial solid waste, if the only hazardous waste the facility treats, stores, or disposes of is excluded from regulation under this Part by § 261.5 of this Chapter: (6) The owner or operator of & facility which treats or stores hazardous waste, which treatment or storage meets the criteria in $ 261.6(a) of this Chapter. except to the extent that $ 261.6(b) of this Chapter provides otherwise; (7) A generator accumulating waste on-site in compliance with $ 262.34 of this Chapter, except to the extent the requirements are included in § 262.34 of this Chapter. [Sec. 265.1(c)(7)] 12-30-83 Published by THE BUREAU OF NATIONAL AFFAIRS. INC., Washington, D.C. 20037 161:2054 (8) A farmer disposing of waste pesticides from his own use in compliance with $ 262.51 of this Chapter. or (9) The owner or operator of a totally enclosed treatment facility, as defined in § 260.10. (10) The owner or operator of an elementary neutralization unit or a wastewater treatment unit as defined in $260.10 of this chapter. [Editor's note: EPA intended to remove the following version of 264.1(g)(8) and replace it with a new subparagraph (g)(8) adopted January 19, 1983 (48 FR 2511). However, the agency failed to delete officially this superseded text: (11) Persons with respect to those activities which are carried out to immediately contain or treat a spill of hazardous waste or material which. when spilled. becomes a hazardous waste. except that. with respect to such activities, the appropriate requirements of Subpart C and D of this Part are applicable to owners and operators of treatment, storage and disposal facilities otherwise subject to this Part. [Comment: This paragraph only applies 10 activities taken in immediate response to a spill. After the immediate response activities are completed. the regulations of this Chapter apply fully to the management of any spill residue or debris which is a hazardous waste under Part 261.] [The second 265.1(c)(11) added by 48 FR 2511, January 19, 1983. See editor's note above.] (11)(i) Except as provided in paragraph (c)(11)(ii) of this Section. a person engaged in treatment or containment activities during immediate response to any of the following situations: (A) A discharge of a hazardous waste; (B) An imminent and substantial threat of a discharge of a hazardous waste; (C) A discharge of a material which, when discharged, becomes a hazardous waste. (ii) An owner or operator of a facility otherwise regulated by this Part must comply with all applicable requirements of Subparts C and D. (iii) Any person who is covered by paragraph (c)(11)(i) of this Section and who continues or initiates hazardous waste treatment or containment activities after the immediate response is over is subject to all applicable requirements of this Part and Parts 122-124 of this chapter for those activities. (12) A transporter storing manifested shipments of hazardous waste in containers meeting the requirements of 40 CFR $262.30 at a transfer facility for a period of ten days or less. (13) The addition of absorbent material to waste in a container (as defined in $260.10 of this chapter) or the addition of waste to the absorbent material in a container provided that these actions OCcur at the time waste is first placed in the containers; and §§265.17(b), 265.171, and 265.172 are complied with. [265.1(c)(13) added by 47 FR 8306, February 25. 1982] §§ 265.2-265.3 [Reserved] § 265.4 Imminent hazard action. Notwithstanding any other provisions of these regulations, enforcement actions may be brought pursuant to Section 7003 of RCRA. §§ 265.5-265.9 (Reserved) Subpart B-General Facility Standards § 265.10 Applicability The regulations in this Subpart apply to owners and operators of all hazardous waste facilities, except as $ 265.1 provides otherwise. $ 265.11 Identification number. Every facility owner or operator must apply to EPA for an EPA identification number in accordance with the EPA notification procedures (45 FR 12748). § 265.12 Required notices. Unterim final) (a) The owner or operator of a facility that has arranged to receive hazardous waste from a foreign source must notify the Regional Administrator in writing at least four weeks in advance of the date of the waste is expected to arrive at the facility. Notice,of subsequent shipments of the same waste from the same foreign source is not required. (b) Before transferring ownership or operation of a facility during its operating life. or of a disposal facility during the post-closure care period. the owner or operator must notify the new owner or operator in writing of the requirements of this Part and Part 270 of this Chapter. (Also see $270.72 of this Chapter.) [265.12(b) amended by 48 FR 14153, April 1, 1983] [Comment: An owner's or operator's failure to notify the new owner or operator of the requirements of this Part in no way relieves the new owner or operator of his obligation to comply with all applicable requirements.] $ 265.13 General waste analysis. (a)(1) Before an owner or operator treats, stores, or disposes of any hazardous waste. he must obtain a detailed chemical and physical analysis of a representative sample of the waste. At a minimum. this analysis must contain all the information which must be known to treat, store. or dispose of the waste in accordance with the requirements of this Part. (2) The analysis may include data developed under Part 261 of this Chapter. and existing published or documented data on the hazardous waste or on waste generated from similar processes. [Comment: For example. the facility's record of analyses performed on the waste before the effective date of these regulations. or studies conducted on hazardous waste generated from processes similar to that which generated the waste to be managed at the facility, may be included in the data base required to comply with paragraph (a)(1) of this Section. The owner or operator of an off-site facility may arrange for the generator of the hazardous waste to supply part or all of the information required by paragraph (a)(1) of this Section. If the generator does not supply the information. and the owner or operator chooses to accept a hazardous waste, the owner or operator is responsible for obtaining the information required to comply with this Section.] (3) The analysis must be repeated as necessary to ensure that it is accurate and up to date. At a minimum, the analysis must be repeated: (i) When the owner or operator is notified. or has reason to believe, that the process or operation generating the hazardous waste has changed: and (ii) For off-site facilities, when the results of the inspection required in paragraph (a)(4) of this Section indicate that the hazardous waste received at the (Sec. 265.13(a)(3)(ii)] ANEJO B7 Characteristic of reactivity 161:1856 Anejo B7 FEDERAL REGULATIONS listed in accordance with these criteria will be designated Acute Hazardous Waste.) (3) It contains any of the toxic constituents listed in Appendix VIII unless, after considering any of the following factors. the Administrator concludes that the waste is not capable of posing a substantial present or potential hazard to human health or the environment when improperly treated. stored, transported or disposed of, or otherwise managed: (i) The nature of the toxicity presented by the constituent. (ii) The concentration of the constituent in the waste. (iii) The potential of the constituent or any toxic degradation product of the constituent to migrate from the waste into the environment under the types of improper management considered in paragraph (a){3}(vii) of this section. (iv) The persistence of the constituent or any toxic degradation product of the constituent (v) The potential for the constituent or any toxic degradation product of the constituent to degrade into non-harmful constituents and the rate of degradation. (vi) The degree to which the constituent or any degradation product of the constituent bioaccumulates in ecosystems. (vii) The plausible types of improper management to which the waste could be subjected. (viii) The quantities of the waste generated at individual generation sites or on a regional or national basis. (ix) The nature and severity of the human health and environmental damage that has occurred as a result of the improper management of wastes containing the constituent. (x) Action taken by other governmental agencies or regulatory programs based on the health or environmental hazard posed by the waste or waste constituent. (xi) Such other factors as may be appropriate. Substances will be listed on Appendix VIII only if they have been shown in scientific studies to have toxic. carcinogenic. mutagenic or teratogenic effects on humans or other life forms. (Wastes listed in accordance with these criteria will be designated Toxic wastes.) (b) The Administrator may list classes or types of solid waste as hazardous waste if he has reason to believe that individual wastes, within the class or type of waste. typically or frequently are hazardous under the definition of hazardous waste found in Section 1004(5) of the Act. (c) The Administrator will use the criteria for listing specified in this section to establish the exclusion limits referred to in § 261.5(c). Subpart C-Characteristics of Hazardous Waste § 261.20 General. (a) A solid waste, as defined in $ 261.2, which is not excluded from regulation as a hazardous waste under $ 261.4(b). is a hazardous waste if it exhibits any of the characteristics identified in this Subpart. [Comment: § 262.11 of this Chapter sets forth the generator's responsibility to determine whether his waste exhibits one or more of the characteristics identified in this Subpart] (b) A hazardous waste which is identified by a characteristic in this subpart. but is not listed as a bazardous waste in Subpart D. is assigned the EPA Hazardous Waste Number set forth in the respective characteristic in this Subpart. This number must be used in complying with the notification requirements of Section 3010 of the Act and certain recordkeeping and reporting requirements under Parts 262 through 265 and Part 270 of this Chapter. [261.20(b) amended by 48 FR 14153, April 1, 1983] (c) For purposes of this Subpart. the Administrator will consider a sample obtained using any of the applicable sampling methods specified in Appendix I to be a representative sample within the meaning of Part 260 of this Chapter. [Comment: Since the Appendix I sampling methods are not being formally adopted by the Administrator, a person who desires to employ an alternative sampling method is not required to demonstrate the equivalency of his method under the procedures set forth in 260.20 and 260.21.] § 261.21 Characteristic of ignitability. (a) A solid waste exhibits the characteristic of ignitability if a representative sample of the waste has any of the following properties: (1) It is a liquid, other than an aqueous solution containing less than 24 percent alcohol by volume and has flash point less than 60°C (140°F), as determined by a Pensky-Martens Closed Cup Tester, using the test method specified in ASTM Standard D-93-79 or D-93-80 (incorporated by reference, see $260.11), or a Setaflash Closed Cup Tester, using the test method specified in ASTM Standard D-3278-78 (incorporated by reference, see $260.11), or as determined by an equivalent test method approved by the Administrator under procedures set forth in $260.20 and 260.21. [261.21(a)(1) amended by 46 FR 35247, July 7, 1981) (2) It is not a liquid and is capable. under standard temperature and pressure. of causing fire through friction. absorption of moisture or spontaneous chemical changes and, when ignited. burns so vigorously and persistently that is creates a hazard. (3) It is an ignitable compressed gas as defined in 49 CFR 173.300 and as determined by the test methods described in that regulation or equivalent test methods approved by the Administrator under §§ 260.20 and 260.21. (4) It is an oxidizer as defined- 49, CFR 173.151. (b) A solid waste that exhibits the characteristic of ignitability, but is not listed as a hazardous waste in Subpart D. has the EPA Hazardous Waste Number of D001. $ 261.22 Characteristic of corrosivity. (a) A solid waste exhibits the characteristic of corrosivity if a representative sample of the waste has either of the following properties: [261.22(a)(1) and (2) amended by 461 FR 35247, July 7, 1981] (1) It is aqueous and has a pH less than or equal to 2 or greater than or equal to 12.5, as determined by a pH meter using either an EPA test method or an equivalent test method approved by the Administrator under the procedures set forth in §§ 260.20 and 260.21. The EPA test method for pH is specified as Method 5.2 in "Test Methods for the Evaluation of Solid Waste, Physical/Chemical Methods" (incorporated by reference. see $ 260.11). (2) It is a liquid and corrodes steel (SAE 1020) at a rate greater than 6.35 mm [0.250 inch) per year at a test temperature of 55°C (130°F) as determined by the test method specified in NACE (National Association of Corrosion Engineers) Standard TM-01- 69 as standardized in "Test Methods for the Evaluation of Solid Waste. Physical/ Chemical Methods" [incorporated by reference. see $ 260.11) or an equivalent test method approved by the Administrator under the procedures set forth in §§ 260.20 and 260.21. (b) A solid waste that exhibits the characteristic of corrosivity. but is not listed as a hazardous waste in Subpart D. has the EPA Hazardous Waste Number of D002. § 261.23 Characteristic of reactivity. (a) A solid waste exhibits the characteristic of reactivity if a representative sample of the waste has any of the following properties: (1) It is normally unstable and readily undergoes violent change without detonating. [Sec. 261.23(a)(1)] HAZARDOUS WASTE CRITERIA S-655 161:1857 (2) It reacts violently with water. (3) It forms potentially explosive mixtures with water. (4) When mixed with water, it generates toxic gases, vapors or fumes in a quantity sufficient to present a danger to human health or the environment. (5) It is a cyanide or sulfide bearing waste which, when exposed to pH conditions between 2 and 12.5. can generate toxic gases, vapors or fumes in a quantity sufficient to present a danger to human health or the environment. (6) It is capable of detonation or explosive reaction if it is subjected to a strong initiating source or if heated under confinement. (7) It is readily capable of detonation or explosive decomposition or reaction at standard temperature and pressure. (8) It is a forbidden explosive as defined in 49 CFR 173.51, or a Class A explosive as defined in 49 CFR 173.53 or a Class B explosive as defined in 49 CFR 173.88. (b) A solid waste that exhibits the characteristic of reactivity, but is not listed as a hazardous waste in Subpart D. has the EPA Hazardous Waste Number of D003. § 261.24 Characteristic of EP Toxicity. (a) A solid waste exhibits the characteristic of EP toxicity if, using the test methods described in Appendix II or equivalent methods approved by the Administrator under the procedures set forth in 260.20 and 260.21, the extract from a representative sample of the waste contains any of the contaminants $261.31 Hazardous waste from nonspecific sources. listed in Table I at a concentration equal to or greater than the respective value given in that Table. Where the waste contains less than 0.5 percent filterable solids, the waste itself. after filtering. is considered to be the extract for the purposes of this section. (b) A solid waste that exhibits the characteristic of EP toxicity. but is not listed as a hazardous waste in Subpart D. has the EPA Hazardous Waste Number specified in Table I which corresponds to the toxic contaminant causing it to be hazardous. Table L-Maximum Concentration of Contaminants for Characteristic of EP Toxicity- Continued EPA Maximum hazardous Contaminant concentration waste (milligrams number per liter) D004 Arsenic 5.0 0005 Barium 100.0 D006 Cadmium 1.0 D007 Chromium 5.0 D008 Lead 5.0 D009 Mercury 0.2 D010 Selenium 1.0 D011 Silver 5.0 0012 Endrin (1.2.3.4,10,10- 0.02 hexachloro-1.7-epoxy- 1,4,4a,5,6,7,8,8#- octahydro-1,4-endo, endo- 5.B-dimethano naphthalene. D013 Lindane (1,2,3,4,5,6- 0.4 hexachiorocyclohexane, gamma isomer. D014 Methoxychior (1,1,1- 10.0 Trichioro-2.2-bis to methoryphenyl]ethane) D015 Texaphene (C.,H.,CL. 0.5 Technical chiorinated camphene, 67-69 percent chlorine). D016 2,4-D. (2.4- 10.0 Dichiorophenoxyacetic acid). industry and EPA D017 2.4.5-TP Silvex (2.4.5- 1.0 Tnchlorophenoxypropionic acid) Subpart D-Lists of Hazardous Wastes Unterim final] § 261.30 General. (a) A solid waste is a hazardous waste if it is listed in this Subpart. unless it has been excluded from this list under §§ 260.20 and 260.22. (b) The Administrator will indicate his basis for listing the classes or types of wastes listed in this Subpart by employing one or more of the following Hazard Codes: Ignitable Waste (1) Corrosive Waste (C) Reactive Waste (R) EP Toxic Waste (E) Acute Hazardous Waste (H) Toxic Waste E Appendix VII identifies the constituent which caused the Administrator to list the waste as an EP Toxic Waste (E) or Toxic Waste (T) in §§ 261.31 and 261.32. (c) Each hazardous waste listed in this Subpart is assigned an EPA Hazardous Waste Number which precedes the name of the waste. This number must be used in complying with the notification requirements of Section 3010 of the Act and certain recordkeeping and reporting requirements under Parts 262 through 265 and Part 270 of this Chapter. [261.30(c) amended by 48 FR 14153, April 1, 1983] (d) The following hazardous wastes listed in $261.31 or $261.32 are subject to the exclusion limits for acutely hazardous wastes established in $261.5: [Reserved] (261.30(d) revised by 45 FR 74890, November 12, 1980] Hazardous waste hazardous waste No. Generic: F001 The following spent halogenated solvents used in degreasing: tetrachioroethylene, trichloroethylene, methylene chloride, 1,1,1-Inchloroeth- (T) ane, carbon tetrachloride, and chiorinated Buorocarbons: and sludges from the recovery of these solvents in degreasing operations. F002 The following spent halogenated solvents tetrachioroelhylene. methylene chloride. trichloroethylene, chlorobenzene, E ortho-dichioroberizene, and trichlorofluoromethane and the still bottoms from the recovery of these solvents. F003 The following spent non-halogenated solvents: xylene, acetone, ethyt acelate. ethyl benzene, ethyl ether, methyl isobutyl kelone. n-butyl (1) alcohol, cyclohexanone. and methanol: and the still bottoms from the recovery of these solvents. F004 The following spent non-halogenated solvents: cresols and cresylic acid, and nitrobenzene; and the still bottoms from the recovery of these (T) solvents. F005 The following spent non-halogenated solvents: toluene, methyl ethyl kelone, carbon disulfide. isobutanol, and pyridine: and the still bottoms (I,T) from the recovery of these solvents. F006 Wastewater treatment sludges from electroplating operations except from the following processes: (1) sultune acid anothzing of aluminum: E (2) un plating on carbon steel: (3) zinc plating (segregated basis) on carbon steel, (4) aluminum or zinc alummum plating on carbon steet: (5) cleaning/stripping associated with un. zinc and aluminum plating on carbon steet; and (6) chemical etching and milling of aluminum. F019 Wastewater treatment sludges from the chemical conversion coating of aluminum E F007 Spent cyanide plating bath solutions from electroplating operations (except for precious metals electroplating spent cyanide plating bath (R. T) solutions). F008 Plating bath studges from the bottom of plating baths from electroplating operations where cyanides are used in the process (except for (R.T) precious metals electroplating planng bath skudges). F009 Spent stripping and cleaning bath solutions from electroplating operations where cyanides are used in the process (except for precious (R. T) metals electroplating spent stripping and cleaning bath solutions). F010 Quenching bath studge from of baths from metal heat treating operations where cyanides are used in the process (except for precious (R,T) metals heat-treating quenching bath sludges). F011 Spent cyanide solutions from salt bath pot cleaning from metal heat treating operations (except for precious metals heat treating spent (R, T) cyanide solutions from salt bath pot cleaning). F012 Quenching wastewater treatment sludges from metal heat treating operations where cyanides are used in the process (except for precious (T) metals heat treating quenching waslewater treatment sludges). Hazard code [261.31 amended by 45 FR 47833. July 16. 1980; revised by 45 FR 74890, November 12. 1980; 46 FR 4617, January 16, 1981: 46 FR 27476, May 20, 1981] [Sec. 261.31] 5-13-83 ANEJO B8 49 CFR Parte 178 Subparte B Shipping Container Specifications Subparte B-Specifications for Inside Containers, and Linings Anejo B8 § 178.19-7 178.19-7 Tests. (a) At least three samples taken at random, filled and prepared as specified and closed as for use, shall be capable of withstanding the tests in paragraphs (a) (1), (2), and (3) of this section without leakage. These tests shall be performed at the start of Initial production and at 4-month intervals and shall be repeated on any change of type, size, materials, or process method. No single container shall be expected to withstand more than one of the following tests: (1) The container filled to 98 percent capacity with water shall be dropped from a height of 4 feet onto solid concrete so as to drop diagonally on top edge or any part constructed to a lesser strength. (2) The container filled to 98 percent capacity with a solution compatible with polyethylene and which remains liquid at 0' F. shall be dropped from a height of 4 feet onto solid concrete on any part of the container when container and contents are at or slightly below 0' F. Filled container shall be stored at 0' F. or lower temperature for at least 4 hours immediately preceding test. (3) The container shall be tested by retaining for 5 minutes hydrostatic pressure of at least 15 pounds per square inch at equilibrium without showing pressure drop or evidence of leakage. (b) At least three containers taken at random from each continuous production lot of no more than 1,000 containers of each given type and size shall withstand without leakage or failure the test prescribed in § 178.19- 7(a)(2). (c) At least three containers of each size and type taken at random at start of initial production, and upon any change in materials, design, or process method shall withstand without failure or leakage the following tests. No single container shall be expected to withstand more than one test: (1) The container filled to 98 percent of capacity with water shall be capable of withstanding a vibration test by placing the container on the vibration table anchored in such manner that all horizontal motion shall be restricted and only vertical motion allowed. § 178.22-2 Title 49-Transportation The test shall be performed for one hour using an amplitude of one inch at a frequency that causes the test container to be raised from the floor of the table to such a degree that a piece of paper or flat steel strap or tape can be passed between the table and the container. (2) The container filled to 98 percent capacity with water shall withstand the following static compression test without buckling of the side walls sufficient to cause damage, but in no case shall the maximum top to bottom deflection be more than one inch. Compression shall be applied to the load bearing areas of the top of the container for a period of not less than 48 hours. Com- Marked (rated) capacity (gallons) pression test (pounds) 24 thru 6½ 600 15 1,200 30 1,800 (d) Records of test results to be maintained in current status and retained by each manufacturer at each producing plant. [Order 71, 31 FR 9073, July 1, 1966. Redesignated at 32 FR 5606, Apr. 5, 1967] Subport B-Specifications for Inside Containers, and Linings SOURCE: 29 FR 18823, Dec. 29, 1964. unless otherwise noted. Redesignated at 32 FR 5606, Apr. 5, 1967. 6 178.21 Specification 2T; polyethylene container. 9 178.21-1 Compliance. (a) Required in all details. 8 178.21-2 Capacity and marking of container. (a) Containers of 5 to 13 gallons capacity are covered by this specification. Actual capacity of the container must be the marked capacity plus 5 percent minimum. (b) Each container must be permanently marked with figures and letters at least % inch high to show: Chapter I-Research and Special Programs Administration (1) DOT-2T. (2) Name or symbol of person making the mark specified in paragraph (b)(1) of this section. Symbol, if used, must be registered with the Associate Director for HMR. (3) Month and year of manufacture. (Amdt. 178-40, 41 FR 38181, Sept. 9. 1976] # 178.21-3 Material. (a) Containers shall be made of polyethylene and shall have the following properties (see Note 1): Molt index 2.6 maximum Density 0.910-0.925 Tensile strength 1500 pounds per square inch minimum Percent elongation 400 percent minimum. NOTE 1: Other materials may be added if they do not affect the properties specified in paragraph (a) of this section. (1) Container must have a minimum weight and wall thickness in accordance with the following table: (b) Closing device shall be of material resistant to the lading and adequate to prevent leakage and not over 3½ inches in diameter. (c) Tests. Samples taken at random, empty or filled, and prepared as specified and closed as for use, shall be capable of withstanding the following tests without breakage or leakage: (1) Empty container shall be dropped on any part from a height of 6 feet onto solid concrete, immediately after conditioning for at least 24 hours at 0° F. (2) The polyethylene container In a prescribed outer specification container, as authorized by Part 173 of this chapter. filled to 98 percent of capacity with water shall be dropped from a height of 4 feet onto solid concrete so as to drop diagonally on top edge of any part considered weaker. (3) The polyethylene container in a prescribed outer specification contain- Minimum Minimum Marked capacity not over wall weight of (gallons) thickness containers (inch) (pounds) 5 0.0625 3 61, 0625 4 13 0625 8 er, as authorized In Part 173 of this chapter, filled to 98 percent of capacity with a solution which is compatible with polyethylene and remains liquid at 0° F. shall be dropped from a height of 4 feet onto solid concrete on any part of the container when container and contents are at or slightly below 0° F. (4) The polyethylene container in a prescribed outer specification container as authorized in Part 173 of this chapter, filled to 98 percent of capacity with water shall be capable of withstanding a vibration test by placing the container on the vibration table anchored in such manner that all horizontal motion shall be restricted and only vertical motion allowed. The test shall be performed for 1 hour using an amplitude of 1 inch at a frequency that causes the test container to be raised from the floor of the table to such a degree that a piece of paper or flat steel strap or tape can be passed between the table and the container. (d) Polyethylene container must fit snugly in outside container. [29 FR 18823. Dec. 29, 1964, as amended by Order 66, 30 FR 5748, Apr. 23, 1965. Redesignated at 32 FR 5606. Apr. 5. 1967. and amended by Amdt. 178-59. 44 FR 66198, Nov. 19. 1979) 8 178.22 Specification 2C; inside containers, corrugated fiberboard cartons. 8 178.22-1 Construction. (a) To be of double-wall board, 275- pound strength, or 2 thicknesses of double-faced board, 175-pound strength. Mullen or Cady test; slides or linings to be 1-piece with joint cloth-taped. 0 178.22-2 Outside container. (a) Outside container must be lined throughout with, and cartons separated by, double-wall corrugated fiberboard of 275-pound strength, Mullen or Cady test. § 178.23 B 178.23 Specification 2D; inside containers, duplex paper bags. § 178.24a-5 178.23-1 Construction. (a) Bags to be at least 2 thicknesses of shipping sack Kraft paper, or equivalent, and as follows: Minimum weight (per 500 sheets 24 x36") Maximum weight of contents (pounds) One sheel, One sheet, weight weight (pounds) (pounds) 2 30 30 6 50 40 12 60 50 25 70 60 'Weight 15 percent less authorized for rope paper contain. ing 35 percent or more of manila rope fiber [29 FR 18823, Dec. 29, 1964. Redesignated at 32 FR 5606, Apr. 5, 1967. and amended by Amdt. 178-25. 36 FR 18469, Sept. 15, 1971] # 178.23-2 Test. (a) Bags, filled and closed as for shipment, must be able to withstand drop of 4 feet onto concrete without rupture or sifting, except that 2-foot drop is acceptable for bags to contain 25 pounds. $ 178.24 Specification 2D; molded or thermoformed polyethylene containers having rated capacity of over one gallon. Removable head containers or containers fabricated from film not authorized. # 178.24-1 Compliance. (a) Required in all details. 8 178.24-2 Material. (a) Containers shall be made of polyethylene and shall have the following properties (see Note 1): Melt index 2.6 maximum. Density 0.910-0 Tensile strength 1500 pounds per square inch minimum Title 49-Transportation NOTE 1: Other materials may be added If they do not affect the properties specified in paragraph (a) of this section. Percent elongation 400 percent minimum NOTE 2: Type III polyethylene, as specifled in Appendix B to this part, is author- Ized for containers up to 6 gallons marked capacity (6) gallons maximum capacity). [29 FR 18823, Dec. 29, 1964. Redesignated at 32 FR 5606, Apr. 5. 1967. and amended by Amdt. 178-15, 35 FR 18528. Dec. 5. 1970; Amdt. 178-59. 44 FR 66198, Nov. 19, 1979) $ 178.24-3 Construction capacity. (a) Container must be constructed in accordance with the following table: Percent Minimum outage Rated capacity not over (gallons) overall Over thickness marked (inch) capacity permitted 5 0.010 15 15 015 15 55 015 5 'For cubical containers, the area adjacent to and forming the opening for closure may have a minimum thickness of 0.008 inch for 5 gallons rated capacity and sizes larger than 5 gallons may have a minimum thickness of 0.010 inch. (b) Polyethylene container must fil snugly in outside container. [29 FR 18823, Dec. 29, 1964, as amended by Order 66, 30 FR 5749. Apr. 23, 1965. Redesignated at 32 FR 5606, Apr. 5, 1967) § 178.24-4 Closure. (a) Shall be of material resistant to lading and adequate to prevent leakage. Vented closures where specified under Part 173 of this chapter author. ized. No opening over 2.7 Inches in diameter authorized. 8 178.24-5 Marking. (a) Each container must be permanently marked by embossment in fig. ures and letters at least % Inch in size to show: (1) DOT-2U. (2) Name or symbol of person making the mark specified In paragraph (a)(1) of this section. Symbol, if used, must be registered with the Associate Director for HMR. (3) Month and year of manufacture. (4) Rated capacity. [Amdt. 178-40, 41 FR 38181, Sept. 9, 1976) # 178.24-7 Tests. Chapter I-Research and Special Programs Administration (a) Samples taken at random shall withstand prescribed tests without breakage or leakage. Tests shall be made on each type and size at each manufacturing location starting production and shall be repeated every fou: months. The type tests are as follows: (1) The polyethylene container in a prescribed outer specification container, as authorized by Part 173 of this chapter, filled to 98 percent of capacity with water shall be dropped from a height of 4 feet onto solid concrete so as to drop diagonally on top edge or any part considered weaker. (2) The polyethylene container in a prescribed outer specification containrr, as authorized by Part 173 of this chapter, filled to 98 percent of capac- Ity with a solution which is compatible with polyethylene and remains liquid at 0" F. shall be dropped from a height of 4 feet onto solid concrete on any part of the container when container and contents are at or slightly below 0° F. (3) The polyethylene container in a prescribed outer specification container, as authorized In Part 173 of this chapter, filled to 98 percent of capacity with water shall be capable of withstanding a vibration test by placing the container on the vibration table anchored in such manner that all horizontal motion shall be restricted and only vertical motion allowed. The test shall be performed for one hour using an amplitude of one inch at a frequency that causes the test container to be raised from the floor of the table to such a degree that a piece of paper or flat steel strap or tap can be passed between the table and the container. $ 178.24a Specification 2E; inside polyethylene bottle. [29 FR 18823, Dec. 29, 1964, as amended by Order 66, 30 FR 5749, Apr. 23, 1985. Redesignated at 32 FR 5606, Apr. 5, 1967] (Amdt. 178-11. 35 FR 11473, July 17. 1970] 6 178.24a-1 General requirements. (a) Each bottle must meet the applicable requirements of § 173.24 of this chapter. (Amdt. 178-5, 34 FR 12593, Aug. 1. 1969) (49 U.S.C. 1803, 1804. 1808; 49 CFR 1.53 and App. A to Part 1 and paragraph (a)(4) App A to Part 106) [Amdt. 178-61. 45 FR 46423, July 10, 1980] $178.24a-2 Rated capacity. § 178.24a-3 Materials of construction. (a) Each bottle must be made of a blow-molding grade of polyethylene, constructed so that it will maintain Its shape when standing empty and open. (b) Wall thickness must not be less than 0.008 inch (0.2 millimeters). (c) Polyethylene must have properties as specified in Table I of Appendix B to this part. (a) Maximum capacity not to exceed 5 quarts. [Amdt. 178-5, 34 FR 12593, Aug. 1, 1969] § 178.24a-4 Closure. (a) Closing devices must provide a tight seal. Vented closures are not authorized unless otherwise provided for in Part 173 of this chapter. [Amdt. 178-5. 34 FR 12593, Aug. 1, 1969] § 178.24a-5 Tests. (a) Each bottle must be capable of withstanding the prescribed tests without breaking or leaking. (b) The test prescribed in paragraph (d)(1) of this section must be made on at least three random sample bottles for each 1,000 bottles produced by each blow-molding machine. The test must be performed at the start of initial production from each blow-mold- Ing machine and upon any change in type of polyethylene or process method. (c) The test prescribed in paragraph (d)(2) of this section must be made at least once each month on a minimum of three random sample bottles produced and upon any change in type of polyethylene or process method. (d) Prescribed tests: (1) The bottle, filled to 98 percent of capacity with water, must be dropped from a height of 4 feet onto a solid unyielding surface SO as to drop diagonally on the top edge or any other part which is weaker. (2) The bottle. filled to 98 percent of capacity with a liquid which is compatible with polyethylene and which is liquid at 0' F., must be dropped from a height of 4 feet onto a solid unyielding surface, on any part of the bottle. Immediately prior to the test, the bottle § 178.24a-6 $ 178.30-1 and Its contents must have been at a temperature of 0' F. or lower for at least 24 hours. [Amdt. 178-5, 34 FR 12593, Aug. 1. 1969) # 178.24a-6 Marking. (a) Marking must be as prescribed in § 173.24 of this subchapter, except as follows: (1) Marking must be by embossment in at least K. inch figures for bottles of one quarter or less capacity and at least X Inch figures for bottles of more than one quart capacity as follows: "DOT-2E", the minimum thickness of the polyethylene in thousandths of inches (mils), and the year of manufacture (e.g., DOT-2E 15-69). [Amdt. 178-5, 34 FR 12593, Aug. 1, 1969. as amended by Amdt. 178-11, 35 FR 11473, July 17, 1970; Amdt. 178-40, 41 FR 38180, Sept. 9, 1976; 41 FR 42206. Sept. 27. 1976] § 178.25 Specification 2F; inside metal containers and liners. Title 49-Transportation # 178.25-1 Construction. (a) Containers over 1-gallon capacity and all lining must be at least 30 gauge, United States standard (commercial 107-pound tin plate) and sealed leakproof. @ 178.26 Specification 2G; inside containers, fiber cans and boxes. @ 178.26-1 Capacity, and thickness of metal and fiber. (a) Capacity not over 6 pounds, net Metal tops, bottoms, and connections of suitable thickness are authorized. Minimum fiber thickness as follows: (1) Up to %-pound size: 0.021". (2) Up to 1-pound size: 0.026". (3) Up to 3-pound size: 0.036". (4) Up to 6-pound size: 0.050", provided that 0.036" fiber heads with 130- pound strength' are authorized; or 0.028" with 175-pound strength;¹ or 0.036" with 90-pound strength.' provided each container is wrapped with shipping sack Kraft paper of 60-pound base weight pasted thereon. 0 178.27 Specification 2TL; polyethylene container. 6 178.27-1 Material requirements. (a) Containers shall be made of polyethylene and shall have the following properties (see Note 1): Mall index 2.6 maximum Density 0.910-0.925 Tensile strength 1500 pounds per square inch minimum. Percent elongation 400 percent minimum NOTE 1: Other materials may be added If they do not affect the properties specified in paragraph (a) of this section. (29 FR 18823, Dec. 29, 1964. Redesignated at 32 FR 5606, Apr. 5, 1967, and amended by Amdt. 178-59, 44 FR 66198. Nov. 19. 1979) § 178.27-2 Construction, capacity and marking. (a) Container must be constructed in accordance with the following table: Minimum Minimum Marked capacity not over wall weight of (gallons) thickness containers (inches) (pounds) 5 0.015 1 14 050 5½ 'Actual capacity must be the marked capacity plus 5 percent minimum. (b) Closure: Closure shall be of material resistant to lading and adequate to prevent leakage. Vented closures where specified under Part 173 of this chapter authorized. No opening over 3½ inches in diameter authorized. (c) Marking: Each container must be permanently marked In figures and letters at least ½ Inch in size to show: (1) DOT-2TL (2) Name or symbol of person making the mark specified in paragraph (c)(1) of this section. Symbol, If used, must be registered with the Associate Director for HMR. (3) Month and year of manufacture. (4) Rated (marked) capacity. (d) Polyethylene container must fit snugly in outside container. Chapter I-Research and Special Programs Administration # 178 27-J Type test. (a) Samples taken at random shall withstand prescribed test without breakage. Test shall be made on each type and size at each manufacturing location starting production and shall be repeated every four months. The type test is as follows: (1) Empty container shall be dropped on any part from a height of 6 feet onto solid concrete, immediately after conditioning for at least 24 hours at 0" F. (29 FR 18823. Dec. 29. 1964. Redesignated at 32 FR 5606, Apr. 5, 1967, and amended by Amdt. 178-40. 41 FR 38181, Sept. 9, 1976) # 178.27-4 Tests. (a) Samples taken at random, filled and prepared as specified and closed as for use, shall be capable of withstanding the following tests without leakage: (1) The polyethylene container in a prescribed outer specification container as authorized by Part 173 of this chapter. filled to 98 percent capacity with water shall be dropped from a height of 4 feet onto solid concrete so as to drop diagonally on top edge or on any part considered weaker. (2) The polyethylene container in a prescribed outer specification container, as authorized by Part 173 of this chapter, filled to 98 percent capacity with a solution which is compatible with polyethylene and remains liquid at 0* F. shall be dropped from a height of 4 feet onto solid concrete on any part of the container when container and contents are at or slightly below 0° F. (3) The polyethylene container in a prescribed outer specification container, as authorized in Part 173 of this chapter. filled to 98 percent of capacity with water shall be capable of withstanding a vibration test by placing the container on the vibration table anchored in such manner that all horizontal motion shall be restricted and only vertical motion allowed. The test shall be performed for 1 hour using an amplitude of 1 Inch at a frequency that causes the test container to be raised from the floor of the table to such a degree that a plece of paper or flat steel strap or tape can be passed between the table and the container. (29 FR 18823. Dec. 29. 1964, as amended by Order 66, 30 FR 5749. Apr. 23. 1965. Redesignated at 32 FR 5606, Apr. 5, 1967) 6 178.28 Specification 2J; inside containers, waterproof paper bags for linings. $ 178.28-1 Material. (a) Two sheets of paper cemented to. gether and creped to afford 25 percent stretch; paper to be shipping sack Kraft 30 pounds per ream (500 sheets. 24" X 36") before creping: total weight 90 pounds per ream. # 178.28-2 Test. (a) Material folded into cones and filled with water to depth of 2" at 70' F. must not show water on outside within 24 hours. # 178.28-3 Construction. (a) Form to fit the outside container without stretching: seams and closures to afford a siftproof bag. § 178.29 Specification 2K; inside containers, paper bags for linings. § 178.29-1 Paper and construction. (a) Shipping sack Kraft paper, creped; at least 45 pounds per ream (500 sheets, 24" X 36") before creping. (b) Construction. Form to fit the outside container without stretching: seams and closure to afford a siftproof bag. 6 178.30 Specification 2L; lining for boxes. @ 178.30-1 Box lining. (a) Box lining must be of strong paraffined paper, or other suitable material, without joints or other openings at the bottom or at sides of box. and shall fully protect contents in contact with top of box. (b) Tensile strength of material must be at least 35 pounds with the grain and 17 pounds across grain, tested by direct pull on strips measur- Ing 3"x1". Average results of three or more tests with the grain and three or more across grain shall be used. (c) Material shall be Impervious to water and nitroglycerin at 77° F. Test for Imperviousness shall consist of folding material into cones, loosely to avoid breakage at creases. Cones 'Mullen or Cady test. § 178.30-2 Title 49-Transportation § 178.33a-2 tested for nitroglycerin shall be filled to 1" depth: those for water to 2". No leakage of liquid shall occur during 24 hours' exposure. (d) Material must transmit no oily or greasy stain to unglazed paper. Test shall consist of placing one thickness of material, with two thicknesses of unglazed paper on each side, in an oven at 104' F. for 24 hours, under pressure of a lead disk 1 1/2" thick and of 10 pounds weight resting edgewise on the paper. (e) Saturating paraffin. when used, shall have melting point of 125° F. or above. Test shall consist of extracting paraffin from 1 ounce or more of material with ether. After evaporation of all ether, paraffin shall be melted and poured upon the surface of water contained in a hemispherical dish approximately 3%" in diameter. Dish shall be three-fourths full of water above melting point of paraffin. Thermometer shall be placed with bulb three-fourths immersed In center of dish. Water and paraffin shall be allowed to cool until paraffin upon the surface of water commences to solidify. Temperature shall then be read and recorded as melting point of paraffin. # 178.30-2 Bag. (a) Bag complying with requirements of paragraphs (b), (c), and (d) of this section also authorized. (b) Material must be: 2 sheets of shipping sack Kraft paper joined by asphaltum, or equivalent; outer sheet at least 60 pounds and inner sheet at least 30 pounds per ream (500 sheets, 24" X 36"); inner sheet coated with wax, or equivalent, with melting point at least 125' F.; compliance with § 178.30-1 (b) and (c) required. (c) Seams must be pasted with adhesive not affected by nitroglycerin. (d) Completed bag must be formed to fit outside container without undue strain and must be impervious to seepage of nitroglycerin. $ 178.31 Specification 2M; waterproofed paper lining. 6 178.31-1 Waterproofed paper. structed without joints or openings at sides, bottoms, or ends, and shall fully protect contents at top of box. 6 178.32 Specification 2N; inside containers, metal cane. (a) Waterproofed paper for box lining must be strong, folded or con- 9 178.32-1 Size. (a) Not over 14-pounds water capacity (388 cuble inches). 6 178.32-2 Material. Each can must be made of good quality tin plate with parts and dimensions in compliance with the requirements of the following table: Maximum Minimum thickness of metal (inch) diameter of can (inches) in body in heads 45. 0.01134 (107 lb tin 0.01305 (128 lb in plate). plate). 61%. 0.01134 1107 lb tin 0.01485 (148 lb tin plate). plate).' 61% 0.01405 (135 lb lin 0.01405 (135 lb un plate). plate).' 'The minimum thickness of metal in each head may be 107 lb tin plate provided side seams are soldered and heads are attached 10 body sections by full double seams internally soldered. 'The minimum thickness of metal in each head may be 135 lb un plate provided side seams are soldered and heads are attached to body sections by full double seams internally soldered. 'Top heads must be attached to body sections by full double seams with durable seaming compound, and boriom heads must be attached 10 body sections by soldering. (Amdt. 178-32. 39 FR 12752, Apr. 8, 1974] # 178.32-3 Manufacture. Chapter I-Research and Special Programs Administration (a) Seams soldered or full double seam. Outside surface rustproofed by lacquer or equivalent. § 178.32-4 Test. (a) When closed as for shipment, must be capable of standing 40-pound Interior pressure without leakage. B 178.33 Specification 2P; inside nonrefillable metal containers. [Order 71. 31 FR 9074, July 1, 1966. Redesignated at 32 FR 5606, Apr. 5. 1967] 8 178.33-1 Compliance. (a) Required in all details. welded, soldered, brazed, double B 178.33-8 Tests. seamed, or swedged. (b) The maximum capacity of containers in this class shall not exceed 50 cubic inches (27.7 fluid ounces). The maximum inside diameter shall not exceed 3 inches. # 178.33-2 Type and size. 129 FR 18813. Dec. 29, 1964, as amended by Order 71. 31 FR 9074, July 1. 1966. Redesignated at 32 FR 5606, Apr. 5. 1967] (a) Single-trip inside containers. Must be seamless, or with seams, $ 178.33-3 Inspection. (a) By competent inspector. # 178.33-4 Duties of inspector. (a) To inspect material and completed containers and witness tests, and to reject defective materials or containers. # 178.33-5 Material. (a) Uniform quality steel plate such as black plate, electro-tin plate, hot dipped tin plate, tern plate or other commercially accepted can making plate: or nonferrous metal of uniform drawing quality. (b) Material with seams, cracks, laminations or other Injurious defects not authorized. # 178.33-6 Manufacture. (a) By appliances and methods that will assure uniformity of completed containers; dirt and scale to be removed as necessary; no defect acceptable that is likely to weaken the fin- Ished container appreciably; reasonably smooth and uniform surface (inish required. (b) Seams when used must be as follows: (1) Circumferential seams: By weld- Ing, swedging, brazing, soldering, or double seaming. (2) Side seams: By welding, brazing, or soldering. (c) Ends: The ends shall be of pressure design. (a) One out of each lot of 25,000 containers or less, successively produced per day shall be pressure tested to destruction and must not burst below 240 pounds per square inch gauge pressure. The container tested shall be complete with end assembled. (b) Each such 25,000 containers or less, successively produced per day, shall constitute a lot and if the test container shall fall, the lot shall be rejected or ten additional containers may be selected at random and subjected to the test under which failure occurred. These containers shall be complete with ends assembled. Should any of the ten containers thus tested fail, the entire lot must be rejected. All containers constituting a lot shall be of like material, size, design construction, finish, and quality. (29 FR 18823. Dec. 29, 1964, as amended by Order 71. 31 FR 9074, July 1, 1966. Redesignated at 32 FR 5606, Apr. 5, 1967) # 178.33-7 Wall thickness. (a) The minimum wall thickness for any container shall be 0.007 Inch. (Order 71, 31 FR 9074, July 1, 1966. Redesignated at 32 FR 5606, Apr. 5, 1967] (Order 71, 31 FR 9074. July 1, 1966. Redesignated at 32 FR 5606, Apr. 5. 1967] $ 178.33-9 Marking. (a) By means of printing, lithographing. embossing, or stamping, each container must be marked to show: (1) DOT-2P. (2) Name or symbol of person making the mark specified in paragraph (a)(1) of this section. Symbol, if used, must be registered with the Associate Director for HMR. [Amdt. 178-40, 41 FR 38181. Sept. 9, 1976) $ 178.33a Specification 2Q. Inside nonrefillable metal containers. (Amdt. 178-43, 42 FR 42208, Aug. 22. 1977] $ 178.33a-1 Compliance. (a) Required in all details. (Order 71, 31 FR 9074, July 1. 1966. Redesignated at 32 FR 5606, Apr. 5, 1967) # 178.33a-2 Type and size. (a) Single-trip inside containers. Must be seamless, or with seams welded, soldered, brazed, double seamed, or swedged. (b) The maximum capacity of containers in this class shall not exceed 55 cubic inches (30.5 fluid ounces). The maximum Inside diameter shall not exceed 3 inches. § 178.33a-3 Title 49-Transportation [Order 71, 31 FR 9074. July 1, 1966. Redesignated at 32 FR 5606, Apr. 5, 1967, and amended by Amdt. 178-43, 42 FR 42208. Aug. 22. 1977) B 178.33a-3 Inspection. (a) By competent inspector. § 178.34-4 [Order 71. 31 FR 9074. July 1. 1966. Redesignated al 32 FR 5606, Apr. 5, 1967] B 178.33a-4 Duties of inspector. (a) To inspect material and completed containers and witness tests, and to reject defective materials or containers. (Order 71. 31 FR 9074, July 1, 1966. Redesignated at 32 FR 5606, Apr. 5, 19671 $ 178.33a-5 Material. (a) Uniform quality steel plate such as black plate, electrotin plate, hot dipped tinplate, ternplate or other commercially accepted can making plate; or nonferrous metal of uniform drawing quality. (b) Material with seams, cracks, laminations or other injurious defects not authorized. [Order 71, 31 FR 9074, July 1, 1966. Redesignated at 32 FR 5606, Apr. 5. 1967] # 178.33a-6 Manufacture. (a) By appliances and methods that will assure uniformity of completed containers; dirt and scale to be removed as necessary; no defect accept. able that is likely to weaken the finished container appreciably; reasonably smooth and uniform surface finish required. (b) Seams when used must be as follows: (1) Circumferential seams. By welding. swedging, brazing, soldering, or double seaming. (2) Side seams. By welding. brazing or soldering. (c) Ends. The ends shall be of pressure design. [Order 71. 31 FR 9074, July 1, 1966. Redesignated at 32 FR 5606, Apr. 5, 1967] B 178.33a-7 Wall thickness. (a) The minimum wall thickness for any container shall be 0.008 inch. (a) One out of each lot of 25,000 containers or less, successively produced per day, shall be pressure tested to destruction and must not burst below 270 pounds per square Inch gauge pressure. The container tested shall be complete with end assembled. (b) Each such 25,000 containers or less, successively produced per day, shall constitute a lot and if the test container shall fail, the lot shall be rejected or ten additional containers may be selected at random and subjected to the test under which failure occurred. These containers shall be complete with ends assembled. Should any of the ten containers thus tested fail, the entire lot must be rejected. All containers constituting a lot shall be of like material, size, design, construction, finish and quality. (Order 71. 31 FR 9074, July 1. 1966. Redesignated at 32 FR 5606, Apr. 5, 1967) $ 178.33a-8 Tests. [Order 71. 31 FR 9074, July 1. 1966. Redesignated at 32 FR 5606, Apr. 5, 1967) 6 178.33a-9 Marking. (a) By means of printing, lithographing, embossing, or stamping, each container must be marked to show: (1) DOT-2Q. (2) Name or symbol of person making the mark specified in paragraph (a)(1) of this section. Symbol, if used, must be registered with the Associate Director for HMR. (Amdt. 178-40. 41 FR 38181. Sept. 9, 1976) 8 178.34 Specification 2R; inside containment veasel. [Amdt. 178-35, 39 FR 45245, Dec. 31, 1974] # 178.34-1 General requirements. (a) Each vessel must be made of stainless steel, malleable iron, or brass, or other material having equivalent physical strength and fire resistance. (b) Each vessel must meet all of the applicable requirements of $ 173.24 (c) and (d) of this subchapter. Letters and numerals at least 6 millimeters (1/4- inch) in height are authorized for the marking of a vessel not exceeding 5 centimeters (2 inches) inside diameter. Chapter I-Research and Special Programs Administration $ 178.34-2 Manufacture. (Amdt. 178-35, 39 FR 45245, Dec. 31, 1974) 178.34-3 Dimensions The ends of the vessel must be fitted with screw-type closures or flanges (see § 178.34-4), except that one or both ends of the vessel may be permanently closed by a welded or brazed plate. Welded or brazed side seams are authorized. (a) The inside diameter of the vessel may not exceed 30 centimeters (12 inches) exclusive of flanges for handling or fastening devices and must have wall thickness and length in accordance with the following: (Amdt. 178-35, 39 FR 45245, Dec. 31, 19743 inside diameter Threaded closure Length maximum maximum Centi- Millime. Wall thickness minimum-Flanged closure Inches Inches Inches Centrmeters ters meters 2 5 * 2.5 Not less than that prescribed for schedule 40 pipe 16 41 6 15 % 3.2 72 183 12 30 % 6.5 72 183 [Amdt. 178-35. 39 FR 45245, Dec. 31, 1974) # 178.34-4 Closure devices. (a) Each closure device must be as follows: (1) Screw-type cap or plug; number of threads per inch must not be less than United States standard pipe threads and must have sufficient length of thread to engage at least 5 threads when securely tightened. Pipe threads must be luted with an appropriate non-hardening compound which must be capable of withstanding up to 149' C. (300' F) without loss of efficiency. Tightening torque must be adequate to maintain leak tightness with the specific luting compound. (2) An opening may be closed by a securely bolted flange and leak-tight gasket. Each flange must be welded or brazed to the body of the 2R vessel per (ANSI) Standard B16.5 or (AWWA) Standard C207-55, section 10. A torque wrench must be used in securing the flange with a corresponding torque of no more than twice the force necessary to seal the selected gasket. Gasket material must be capable of withstanding up to 149° C (300' F) without loss of efficiency. The flange, whether of ferrous or nonferrous metal, must be constructed from the same metal as the vessel and must meet the dimensional and fabrication specifications for welded construction as follows: (i) Pipe flanges described in Tables 13. 14, 16, 17, 19, 20, 22. 23. 25 and 26 of ANSI B16.5. (ii) For nominal pipe sizes, 6, 8, 10, and 12 inches, AWWA Standard C207- 55, Table 1, class B, may be used in place of the tables prescribed by paragraph (a)(2)(i) of this section. (iii) Sizes under 6 inches, nominal pipe size, the following table with the same configuration as illustrated in AWWA C207-55, Table 1, class B, may be used in place of paragraph (a)(2)(i) of this section. Nominal pipe size Flange O.D. Bolt circle diameter Diameter of bons Fiange thickness Number Inches Centi maters Inches Centiof bolls Centimetera Inches Centi- Centimeters Inches Inches meters meters 2 5 6 15 4 4% 11.8 K 1.2 24 % 1.6 62 7 17.5 4 5% 13.8 K 3 % 7.5 7k 18.8 4 6 15 35 & % 8.8 81/2 21.3 8 7 17.5 & % 4 10 @ 22.5 a 7% 18.6 5 K % 12.8 10 25.4 8 8% 21.3 & % $ 178.35 Title 49-Transportation (iv) Cast iron flanges prohibited. (Amdt. 178-35, 39 FR 45245, Dec. 31. 1974; 40 FR 2435, Jan. 13, 1975, as amended at 40 FR 44327, Sept. 26, 19751 6 178.35 Specification 2S; polyethylene packaging. Removable head container not au. thorized. [29 FR 18823, Dec. 29, 1964. Redesignated at 32 FR 5606. Apr. 5, 1967, and amended by Amdt. 178-48, 43 FR 31143, July 20, 1978) 8 178.35-1 Compliance. (a) Required in all details. § 178.35-2 Material requirements. Packaging must be made of type I polyethylene as described in Appendix B to this part except the melt index may be 2.6 maximum. Other materials may be added to the polyethylene resin provided they do not affect adversely the properties specified for the type in Appendix B. When required by Part 173 of this subchapter, packaging must be made of type II or III polyethylene as specified. [Amdt. 178-48, 43 FR 31143, July 20, 1978) § 178.35-3 Construction, capacity and marking. (a) Container must be constructed in accordance with the following table: Minimum Maximum thick. Marked capacity not Minimum ness-side over (gallons) capacity wall and weight (gations) heads (pounds) (inches) 5 6 0.0625 1.4 13.5 14.5 0625 3.25 15 16 0625 3.5 30 32 0625 5.5 55 58 0625 B 'Marked capacity shall be minimum capacity *Side openings are not authorized (b) Marking: Each container must be permanently marked with figures and letters at least % inch in size to show: (1) DOT-2S. (2) Name or symbol of person making the mark specified in paragraph (b)(1) of this section. Symbol, If used, must be registered with the Associate Director for HMR. (3) Month and year of manufacture. (4) Minimum capacity. (c) Polyethylene container must fit snugly in outside container. [29 FR 18823, Dec. 29. 1964. Redesignated at 32 FR 5606, Apr. 5, 1967, as amended by Amdt. 178-15, 35 FR 18528, Dec. 5, 1970; Amdt. 178-40, 41 FR 38181. Sept. 9, 1976] $ 178.35-4 Closures. (a) Closing devices must be of screw thread type or fastened by positive means and be of material resistant to the lading and adequate to prevent leakage. (b) Openings over 2.3 inches In diameter not permitted. & 178.35-5 Tests. (a) Samples taken at random, empty or filled, and prepared as specified and closed as for use, shall be capable of withstanding the following tests without breakage or leakage: (1) Empty container shall be dropped on any part from a height of 6 feet onto solid concrete, immediately after conditioning for at least 24 hours at 0° F. (2) The polyethylene container in a prescribed outer specification container, as authorized by Part 173 of this chapter, filled to 98 percent of capacity with water shall be dropped from a height of 4 feet onto solid concrete so as to drop diagonally on top edge or any part considered weaker. (3) The polyethylene container in a prescribed outer specification container, as authorized by Part 173 of this chapter, filled to 98 percent of capacity with a solution which is compatible with polyethylene and remains liquid at 0° F. shall be dropped from a height of 4 feet onto solid concrete on any part of the container when container and contents are at or slightly below 0' F. (4) The polyethylene container in a prescribed outer specification container, as authorized in Part 173 of this chapter, filled to 98 percent of capacity with water shall be capable of withstanding a vibration test by placing the container on the vibration table anchored in such manner that all horizontal motion shall be restricted and only vertical motion allowed. The test shall be performed for 1 hour using an amplitude of 1 inch at a fre- Chapter I-Research and Special Programs Administration quency that causes the test container to be raised from the floor of the table to such a degree that a piece of paper or flat steel strap or tape can be passed between the table and the container. 129 FR 18823, Dec. 29, 1964, as amended by Order 66, 30 FR 5749. Apr. 23, 1965. Redesignated at 32 FR 5606, Apr. 5, 1967) $ 178.35a Specification 2SL; molded or thermoformed polyethylene packaging. § 178.35a-4 Removable head container or container fabricated from film not authorized. 129 FR 18823, Dec. 29, 1964. Redesignated at 32 FR 5606, Apr. 5, 1967, and amended by Amdt. 178-48, 43 FR 31143, July 20, 1978) # 178.35a-1 Material requirements. Packaging must be made of type I polyethylene as described in Appendix B to this part except the melt index may be 2.6 maximum. Other materials may be added to the polyethylene resin provided they do not affect adversely the properties specified for the type in Appendix B. When required by part 173 of this subchapter, packaging must be made of type II or III polyethylene as specified. (Amdt. 178-48, 43 FR 31143, July 20, 1978) $ 178.35a-2 Construction, capacity and marking. (a) Container must be constructed in accordance with the following table: Minimum Marked capacity- Maximum thickness-side Minimum not over (gailons) capacity (gailons) wall and weight heads (pounds) (inches)' 135 14.5 15 0.030 2 16 30 .030 2.25 55 32 030 3.25 58 .040 5 'Marked (actual) capacity shall be minimum capacity "Side openings are not authorized and letters at least % Inch in size to show: (1) DOT-2SL. (2) Name or symbol of person making the mark specified in paragraph (c)(1) of this section. Symbol, if used, must be registered with the Associate Director for HMR. (3) Month and year of manufacture. (4) Minimum capacity. (d) Polyethylene container must fit snugly in outside container. (29 FR 18823, Dec. 29, 1964. Redesignated at 32 FR 5606, Apr. 5. 1967. and amended by Amdt. 178-15, 35 FR 18528, Dec. 5. 1970: Amdt. 178-40, 41 FR 38181, Sept. 9, 1976) # 178.35a-3 Type test. (a) Samples taken at random shall withstand prescribed test without breakage. Test shall be made on each type and size at each manufacturing location starting production and shall be repeated every four months. The type test is as follows: (1) Empty container shall be dropped on any part from a height of 6 feet onto solid concrete immediately after conditioning for at least 24 hours at 0° F. 9 178.35a-4 Tests. (a) Samples taken at random, filled and prepared as specified and closed as for use, shall be capable of withstanding the following tests without leakage: (1) The polyethylene container in a prescribed outer specification container, as authorized by Part 173 of this chapter, filled to 98 percent of capacity with water shall be dropped from a height of 4 feet onto solid concrete so as to drop diagonally on top edge or any part considered weaker. (3) The polyethylene container in a prescribed outer specification contain- (2) The polyethylene container in a prescribed outer specification container, as authorized by Part 173 of this chapter, filled to 98 percent of capacity with a solution which is compatible with polyethylene and remains liquid at 0' F. shall be dropped from a height of 4 feet onto solid concrete on any part of the container when container and contents are at or slightly below 0' F. (b) Closure: Closure shall be of material resistant to lading and adequate to prevent leakage. Vented closures where specified under Part 173 of this chapter are authorized. No opening over 2.3 inches in diameter authorized. (c) Markings: Each container must be permanently marked with figures $ 178.36 § 178.36-10 er, as authorized in Part 173 of this chapter. filled to 98 percent of capacity with water shall be capable of withstanding a vibration test by placing the container on the vibration table anchored in such manner that all horizontal motion shall be restricted and only vertical motion allowed. The test shall be performed for one hour using an amplitude of one inch at a frequency that causes the test container to be raised from the floor of the table to such a degree that a piece of paper or flat steel strap or tape can be passed between the table and the container. Subport C-Specifications for Cylinders SOURCE: 29 FR 18826, Dec. 29, 1964, unless otherwise noted. Redesignated at 32 FR 5606, Apr. 5. 1967. 9 178.36 Specification 3A; seamless steel cylinders or 3AX; seamless steel cylinders of capacity over 1,000 pounds water volume. (Order 67, 30 FR 7424, June 5, 1965. Redes- Ignated at 32 FR 5606, Apr. 5. 1967) $ 178.36-1 Compliance. (a) Required in all details. $ 178.36-2 Type, size and service pressure. (a) DOT-3A; seamless, not over 1,000 pounds water capacity (nominal) and service pressure at least 150 pounds per square Inch. (b) DOT-3AX; seamless, not less than 1,000 pounds water capacity and service pressure at least 500 pounds per square inch. Cylinders shall meet the following additional conditions: (1) Assuming the cylinder to be supported horizontally at Its two ends only and to be uniformly loaded over its entire length consisting of the weight per unit of length of the straight cylindrical portion filled with water and compressed to the specified test pressure; the sum of two times the "The "service pressure" limits the use of the cylinder. It Is shown by marks on cylinder; for example, DOT-3A2000 indicates the service pressure as 2,000 pounds per square inch. Title 49-Transportation maximum tensile stress in the bottom fibers due to bending (Note 1), plus that in the same fibers (longitudinal stress) (Note 2), due to hydrostatic test shall not exceed 80 percent of the minimum yield strength of the steel at such maximum stress. Wall thickness shall be increased when necessary to meet the requirement. NOTE 1: To calculate the maximum longitudinal tensile stress due to bending, the following formula shall be used: S=Mc/I NOTE 2: To calculate the maximum longitudinal tensile stress due to hydrostatic test pressure, the following formula shall be used: S=A,P/A, where: S=tensile stress-p.s.i.; M=bending moment-inch pounds (w) 8; w=weight per inch of cylinder filled with water; 1=length of cyllnder-inches; c=radius (D)/(2) of cylinder-inches; I=moment of inertia-0.04909 (D'-d') inches fourth; D=outside diameter-inches; d=inside diameter-inches; A,=internal area in cross section of cylinder-square inches; A,=area of metal in cross section of cylinder-square inches; P=hydrostatic test pressure-p.s.i. (Order 67, 30 FR 7424. June 5, 1965. Redesignated at 32 FR 5606, Apr. 5, 1967] 6 178.36-3 Inspection by whom and where. Inspections and verifications must be performed by an independent inspection agency approved in writing by the Associate Director for HMR, in accordance with $ 173.300a of this subchapter. Chemical analyses and tests as specified must be made within the United States unless otherwise approved in writing by the Associate DIrector for HMR, in accordance with $ 173.300b of this subchapter. Chapter I-Research and Special Programs Administration (46 U.S.C. 170(7): 49 CFR 1.53(f)-(h)) (Amdt. 178-39, 41 FR 18415. May 4. 19761 9 178.36-4 Duties of inspector. parting and shown to be free from pipe. cracks, excessive segregation and other injurious defects. (b) Verify chemical analysis of each heat of material by analysis or by obtaining certified analysis: Provided, That a certificate from the manufacturer thereof, giving sufficient data to indicate compliance with requirements, is acceptable when verified by check analyses of samples taken from one cylinder out of each lot of 200 or less. (d) Furnish complete test reports required by this specification to the maker of the cylinder and, upon request, to the purchaser. The test report must be retained by the inspector for fifteen years from the original test date of the cylinder. (c) Verify compliance of cylinders with all requirements including markings: inspect inside before closing in both ends; verify heat treatment as proper; obtain samples for all tests and check chemical analyses; witness all tests; verify threads by gauge; report volumetric capacity and tare weight (see report form) and minimum thickness of wall noted. (a) Inspect all material and reject any not complying with requirements; for cylinders made by billet-piercing process, billets to be inspected after OMB CONTROL No. 2150-0122, paragraph (d). (47 FR 16185, Apr. 15, 1982) 129 FR 18826, Dec. 29, 1964. Redesignated at 32 FR 5606, Apr. 5. 1967, and amended by Amdt. 178-70, 47 FR 16185. Apr. 15, 1982) # 178.36-5 Steel. (a) Open-hearth or electric steel of uniform quality. Content percent for the following not over: Carbon, 0.55; phosphorous, 0.045; sulphur, 0.050. 178.36-6 Identification of material. (a) Required; any suitable method except that plates and billets for hotdrawn cylinders shall be marked with heat number. 178.36-7 Defects. (a) Material with seams, cracks, laminations, or other injurious defects, not authorized. 178.36-8 Manufacture. is likely to weaken the finished cylinder appreciably; reasonably smooth and uniform surface finish required. If not originally free from such defects, the surface may be machined or otherwise treated to eliminate these defects. The thickness of the bottoms of cylinders welded or formed by spinning is, under no condition, to be less than two times the minimum wall thickness of the cylindrical shell; such bottom thicknesses to be measured within an area bounded by a line representing the points of contact between the cyl. inder and floor when the cylinder is in a vertical position. (a) By best appliance and methods; dirt and scale to be removed as necessary to afford proper inspection; no fissure or other defect acceptable that $ 178.36-9 Welding or brazing. (a) Welding or brazing for any purpose whatsoever is prohibited except as follows: (1) Welding or brazing is authorized for the attachment of neckrings and footrings which are non-pressure parts and only to the tops and bottoms of cylinders having a service pressure of 500 pounds per square inch or less. Cylinders, neckrings, and footrings must be made of weldable steel, carbon content of which must not exceed 0.25 percent except in the case of 4130X steel which may be used with proper welding procedure. NOTE 1: Cylinders used solely in anhydrous ammonia service may have a 1/2 inch diameter bar welded within their concave bottoms in accordance with the foregoing requirements. (2) As permitted in § 178.36-8(a). 8 178.36-10 Wall thickness. (a) For cylinders with service pressure less than 900 pounds the wall stress shall not exceed 24,000 pounds per square inch. Minimum wall 0.100" for any cylinder over 5" outside diameter. (b) Calculation must be made by the formula: where S=wall stress in pounds per square inch; P=minimum test pressure prescribed for water jacket test or 450 pounds per square Inch whichever is the greater: outside diameter in inches; Inside diameter in inches. ANEJO B9 49 CFR Parte 179 Subparte B Specifications for tank cars Subparte B-General Design Requirements § 179.5 Anejo B9 proposing a new specification, the applicant shall furnish information to justify a new specification. This data should include the properties of the lading and the method of loading and unloading. (b) The Subcommittee on Specifications of the Committee on Tank Cars shall review the proposed specification at its earliest convenience and report its recommendations to the Committee on Tank Cars for prompt consideration. The Committee on Tank Cars shall report its recommendations through said Secretary to the Department; such reports may be submitted to the Bureau of Explosives for its recommendation before action by the Department. Expert opinion thus ob. tained will be given due consideration by the Department in determining appropriate action. B 179.5 Certificate of construction. (a) Except as provided in paragraph (b) of this section, before a tank car is placed in service, the party assembling the completed car shall furnish a Certificate of Construction, Form AAR 4- 2 to the owner, the Bureau of Explosives (as required by 179.5(d)), and the Secretary. Mechanical Division, AAR, certifying that the tank, equipment, and car completed comply with all the requirements of the specification. (b) Before a tank of Class DOT- 106A, 107A, or 110A is placed in service, the builder must furnish a Certificate of Construction, Form AAR 4-2 to the owner, the Bureau of Explosives (as required by paragraph (d) of this section), and the Secretary, Mechanical Division, AAR. in addition to a Certificate of Inspector's Report as required in $ 179.300-20 and § 179.500- 18 in prescribed form certifying that the tank and appurtenances comply with fications. all the requirements of the speci- (c) If the owner elects to furnish the appurtenances such as valves and safety devices, the owner shall furnish to the Bureau of Explosives, and to the Secretary, Mechanical Division, AAR, a report in prescribed form, certifying that the appurtenances comply with all the requirements of the specifications. Title 49-Transportation (d) When cars or tanks which are covered on one application and are identical in all details are built In series, one certificate shall suffice for each series when submitted to the Sec. retary. One copy of the Certificate of Construction must be furnished to the Bureau of Explosives for each car number of consecutively numbered group or groups covered by the original application. [Amdt. 179-10. 36 FR 21344, Nov. 6. 1971) § 179.6 Repairs and alterations. For procedure to be followed in making repairs or alterations, see Ap. pendix R of the AAR Specifications for Tank Cars. (Amdt. 179-10. 36 FR 21344, Nov. 6, 1971) Subport B-Generol Design Requirements 9 179.10 Tank mounting. (a) The manner in which tanks are attached to the car structure shall be approved. The use of rivets to secure anchors to tanks prohibited $ 179.11 Welding certification. (a) Welding procedures, welders and fabricators shall be approved. $ 179.12 Interior heater systems. $ 179.12-1 General. (a) Interior heater systems shall be of approved design and materials. If a tank is divided into compartments, & separate system shall be provided for each compartment. § 179.12-2 Materials and dimensions. (a) Interior heater systems and plug flanges. if welded to tank or dome, shall be cast, forged or fabricated metal, and be of good weldable quality in conjunction with metal of tank or dome. (b) Piping must be not less than 2 inches IPS. Tubing must be not less than 2% inches outside diameter and the wall thickness must be at least equivalent to the corresponding pipe size. Material specifications and nominal wall thickness must be as follows: Chapter I-Research and Special Programs Administration Nominal thickness minimum Material Specifications ASTM 2 inches Over 2 inches Carbon steel 175 Schedule 40 A53-69a. A192-69. A178- 70 Schedule 40S A312-70 A269-69 Alloy steel Schedule 405 B241-69. B210-70. B221- Aluminum Schedule 80 Schedule 80 69 Schedule 40 Schedule 40 B161.70. Nickel Thickness must be increased 25 percent or to next higher schedule. whichever IS less, when threaded joints are used (c) Systems may be fabricated of other materials and of other than circular cross section, if approved. 129 FR 18995. Dec. 29. 1964. Redesignated at 32 FR 5606. Apr. 5, 1967, and amended by Amdt. 179-10, 36 FR 21344, Nov. 6, 1971] $179.12-3 Joints and fittings. § 179.14 (a) Welded butt joints are preferable. Bolted joints with flange welded 10 piping may be used if welding is not feasible or to facilitate tank cleaning or application of linings. Return bends shall be forged, or made by bending the pipe. Cast, forged or fabricated manifolds of approved design may be used. (b) Inlets and outlets of heater systems shall be equipped with valve cock, cap or plug. Caps and plugs shall be secured by chain. R 179.12-4 Application to tank. (a) Interior heater systems shall be SO constructed that the breaking off of their external connections will not cause leakage of contents of tank. (b) Inlets and outlets may be located in any portion of dome. shell, heads. or steam jacketed outlet provided proper drainage of heater system is accomplished. (c) If ends of coils are not attached to a manifold or steam jacketed outlet, they shall be attached to pads or reinforcements. Such reinforcements must be attached to tank in compliance with the requirements of the tank specification. (1) Outside pipe connections to steam colls shall not be an integral part of the interior coils and shall be screwed or welded, or both, into outside of pads or reinforcements. (d) All piping shall be secured SO as to permit necessary expansion and contraction. $ 179.12-5 Tests. (a) Each interior heater system shall be hydrostatically tested at not less than 200 psi and shall hold the pressure for 10 minutes without leakage or evidence of distress. § 179.12-6 Reports. (a) The Certificate of Construction for the completed car shall indicate installation of interior heater system and date of initial hydrostatic test. 179.12-7 Stenciling. (a) To indicate that tank is equipped with interior heater system, the tank, or the jacket if tank is insulated, shall be stenciled in compliance with the applicable requirements of AAR Specifications for Tank Cars, Appendix C. $ 179.13 Tank car capacity and gross weight limitation. Tank cars built after November 30, 1970, must not exceed 34,500 gallons capacity or 263,000 pounds gross weight on rail. Existing tank cars may not be converted to exceed 34,500 gallons capacity or 263,000 pounds gross weight on rail. (Amdt. 179-4, 35 FR 14217. Sept. 9. 1970) $ 179.11 Tank car couplers. (a) All tank cars built after January 1. 1971. must be equipped with interlocking automatic couplers that will resist car telescoping and jackknifing in derailments and in emergency stops, and that have been approved by the Federal Railroad Administrator. (1) Effective November 9, 1977. couplers designated by the Association of American Railroads Catalog Nos. SE60CHT, SE60CHTE SF70CHT and SF70CHTE are approved. $ 179.100 (2) Effective January 1, 1978. couplers designated by the Association of American Railroads' Catalog Nos. SE67BHT, SE67BHTE, SE68BHT, SE68BHTE. SF73AHT, SF73AHTE, SF79CHT, and SF79CHTE are approved. 149 U.S.C. 1803, 1804. 1808; 49 CFR 1.53(e)) [Amdt. 179-11, 37 FR 3058, Feb. 11, 1972, as amended by Amdt. 179-20, 42 FR 61465, Dec. 5. 1977; Amdt. 179-21. 43 FR 7436, Feb. 23, 1978: Amdt. 179-27, 46 FR 8011, Jan. 26, 1981) Subport C-Specifications for Pressure Tank Car Tanks (Classes DOT- 105, 109, 112, and 114) $179.100 General specification applicable 10 pressure tank car tanks. 9 179.100-1 Tanks built under these specifications shall comply with the requirements of 99 179.100, 179.101 and when applicable, $5 179.102, 179.103, and 179.101. $ 179.100-2 Approval. (a) For procedure for securing approval see § 179.3. $ 179.100-3 Type. (a) Tanks built under this specification shall be fusion-welded with heads designed convex outward. Except as provided in § 179.103 or $ 179.104 they shall be circular in cross section. shall be provided with a manway nozzle on top of the tank of sufficient size to permit access to the interior, a manway cover to provide for the mounting of all valyes, measuring and sampling devices, and a protective housing. Other openings in the tank are prohibited, except as provided in Part 173 of this chapter, $$ 179.100-14, 179.101-1 (a) Table Note 10, 179.102 or $ 179.103. 129 FR 18995, Dec. 29. 1964. Redesignated at 32 FR 5606, Apr. 5, 1967, and amended by Amdt. 179-10, 36 FR 21344, Nov. 6, 1971) $ 179.100-4 Insulation. (a) If insulation is applied, the tank shell and manway nozzle must be insulated with an approved material. The entire insulation must be covered with a metal jacket of a thickness not less than 11 gauge (0.1196 inch) nominal Title 49-Transportation (Manufacturers' Standard Gauge) and flashed around all openings SO as to be weather-tight. The exterior surface of a carbon steel tank, and the inside surface of a carbon steel jacket must be given a protective coating except that a protective coating is not required when foam-in-place insulation that adheres to the tank or jacket is applied. (b) If insulation is a specification requirement, it shall be of sufficient thickness so that the thermal conductance at 60° F is not more than 0.075 Btu per hour, per square foot, per degree F temperature differential. If exterior heaters are attached to tank, the thickness of the insulation over each heater element may be reduced to one-half that required for the shell. [29 FR 18995, Dec. 29, 1964. Redesignated at 32 FR 5606. Apr. 5, 1967, and amended by Amdt. 179-10. 36 FR 21344, Nov. 6. 1971] $ 179.100-5 Bursting pressure. (a) The minimum required bursting pressure is listed in § 179.101. $ 179.100-6 Thickness of plates. (a) The wall thickness after forming of the tank shell and heads must not be less than that specified in $ 179.101, nor that calculated by the following formula: t=Pd/2SE where: d Inside diameter in inches; welded joint efficiency: except for heads with seams =Minimum required bursting pressure in p.s.i.; =Minimum tensile strength of plate material in p.s.i., as prescribed in $ 179.100-7; =Minimum thickness of plate in inches after forming. (b) If plates are clad with material having tensile strength properties at least equal to the base plate. the cladding may be considered a part of the base plate when determining thick. ness. If cladding material does not have tensile strength at least equal to the base plate, the base plate alone shall meet the thickness requirement. (c) When aluminum plate is used, the minimum width of bottom sheet of tank shall be 60 inches. measured on the arc, but in all cases the width Chapter I-Research and Special Programs Administration $ 179.100-9 shall be sufficient to bring the entire width of the longitudinal welded joint. including welds, above the bolster. 129 FR 18995. Dec. 29. 1964. Redesignated at 32 FR 5606, Apr. 5. 1967. and amended by Amdt. 179-10, 36 FR 21344. Nov. 6. 1971) $ 179.100-7 Materials. (a) Steel plate: Steel plate materials used to fabricate tank shell and manway nozzle must comply with one of the following specifications with the indicated minimum tensile strength and elongation in the welded condition. The maximum allowable carbon content must be 0.31 percent when the individual specification allows carbon greater than this amount. The plates may be clad with other approved materials. Minimum Minimum elongation tensile in inches Specifications strength (percent) (p.s.i) welded welded condition condition' (longitude nall ASTM A 515-70, Gr. 55 55,000 28 ASTM A 515-70, Gr. 60 60,000 25 ASTM A 515-70, Gr. 65 65,000 20 ASTM A 515-70, Gr. 70. 70,000 20 ASTM A 285-70a. Gr. A 45,000 29 ASTM A 285-70a. Gr. 8 50,000 20 ASTM A 285-70a. Gr. C 55,000 20 ASTM A 516-70a. Gr. 55 55,000 28 ASTM A 516-70a. Gr. 60 60,000 25 ASTM A 516-70a. Gr. 65 65,000 20 ASTM A 516-70a. Gr. 70 70,000 20 AAR TC128-70. Gr A and 8 81,000 19 ASTM A 537-70. Gr A 70,000 23 ASTM A 302-70a, Gr. B 80,000 20 'Maximum stresses to be used in calculations (b) Aluminum alloy plate: Aluminum alloy plate material used to fabricate tank shell and manway nozzle must be suitable for fusion welding and must comply with one of the following specifications with its indicated minimum tensile strength and elongation in the welded condition. 'For tabrication, the parent plate material may be O. H112. or H32 temper. but design calculations must be based on minimum lensile strength shown Minimum Mainum elongation terse in inches strength (percent) 0 Specifications temper temper welded welded condition condition (longitude nal) ASTM a 209-70, Alloy 5052 25 000 18 ASTM B 209-70. Alloy 5083 38 000 16 ASTM B 209-70. Alloy 5086 35.000 14 ASTM B 209-70, Alloy 5154 30,000 18 ASTM B 209-70 Alloy 5254 30,000 18 ASTM a 209-70. Alloy 5454 31,000 18 ASTM 8 209-70. Alloy 5652 25,000 18 ASTM B 209-70. Alloy 6061 24,000 '5 "0 temper only "Weld liller metal 5556 must not be used 'Not authorized for tank shells, manways or domes *T6 temper only. *Maximum stress 10 be used in calculations (c) All attachments welded to tank shell must be of approved material which is suitable for welding to the tank. [Amdt. 179-10, 36 FR 21344. Nov. 6, 1971) $ 179.100-8 Tank heads. (a) The tank head shape shall be an ellipsoid of revolution in which the major axis shall equal the diameter of the shell adjacent to the head and the minor axis shall be one-half the major axis. (b) Each tank head made from steel which is required to be "fine grain" by the material specification, which is hot formed at a temperature exceeding 1700' F., must be normalized after forming by heating to a temperature between 1550' and 1700' F., by holding at that temperature for at least 1 hour per inch of thickness (30-minute minimum), and then by cooling in air. If the material specification requires quenching and tempering, the treatment specified in that specification must be used instead of the one specified above. [29 FR 18995, Dec. 29. 1964. Redesignated 32 FR 5606. Apr. 5. 1967 and amended by Amdt. 179-12. 39 FR 15038. Apr. 30, 1974) $ 179.100-9 Welding. (a) All joints shall be fusion-welded in compliance with the requirements of AAR Specifications for Tank Cars, Appendix W. Welding procedures, ANEJO B10 40 CFR 124.15 Issuance and effective date of permit DECISIONMAKING PROCEDURES Anejo B10 101:0808.1 also extend the comment period by so stating at the hearing. (d) A tape recording or written transcript of the hearing shall be made available to the public. (e) At his or her discretion. the Regional Administrator may specify that RCRA and UIC permits be processed under the procedures in Subpart F. § 124.13 Obligation to raise issues and provide Information during the public comment period. All persons, including applicants. who believe any condition of a draft permit is inappropriate or that the Director's tentative decision to deny an application, terminate a permit, or prepare a draft permit is inappropriate, must raise all reasonably ascertainable issues and submit all reasonably available arguments and factual grounds supporting their position. including all supporting material. by the close of the public comment period (including any public hearing} under § 124.10. All supporting materials shall be included in full and may not be incorporated by reference, unless they are already part of the administrative record in the same proceeding. or consist of State or Federal statutes and regulations, EPA documents of general applicability. or other generally available reference materials. Commenters shall make supporting material not already included in the administrative record available to EPA as directed by the Regional Administrator. (A comment period longer than 30 days will often be necessary in complicated proceedings to give commenters a reasonable opportunity to comply with the requirements of this section. Commenters may request longer comment periods and they should be freely established under § 124.10 to the extent they appear necessary.) § 124.14 Reopening of the public comment period. (a) If any data information or arguments submitted during the public comment period. including information or arguments required under § 124.13, appear to raise substantial new questions concerning a permit. the Regional Administrator may take one or more of the following actions: (1) Prepare a new draft permit, appropriately modified, under $ 124.6; (2) Prepare a revised statement of basis under § 124.7, a fact sheet or revised fact sheet under § 124.8 and reopen the comment period under $ 124.14; or (3) Reopen or extend the comment period under § 124.10 to give interested persons an opportunity to comment on the information or arguments submitted. (b) Comments filed during the reopened comment period shall be limited to the substantial new questions that caused its reopening. The public notice under § 124.10 shall define the scope of the reopening. (c) For RCRA, UIC, or NPDES permits, the Regional Administrator may also, in the circumstances described above, elect to hold further proceedings under Subpart F. This decision may be combined with any of the actions enumerated in paragraph (a) of this section. (d) Public notice of any of the above actions shall be issued under § 124.10. $ 124.15 Issuance and effective date of permit. (a) After the close of the public comment period under § 124.10 on a draft permit, the Regional Administrator shall issue a final permit decision. The Regional Administrator shall notify the applicant and each person who has submitted written comments or requested notice of the final permit decision. This notice shall include reference to the procedures for appealing a decision on a RCRA. UIC, or PSD permit or for contesting a decision on an NPDES permit or a decision to terminate a RCRA permit. For the purposes of this section. a final permit decision means a final decision to issue. deny. modify. revoke and reissue, or terminate a permit. (b) A final permit decision shall become effective 30 days after the service of notice of the decision under paragraph (a) of this section, unless: (1) A later effective date is specified in the decision; or (2) Review is requested under § 124.19 (RCRA, UIC. and PSD permits) or an evidentiary hearing is requested under $ 124.74 (NPDES permit and RCRA permit terminations); or (3) No comments requested a change in the draft permit, in which case the permit shall become effective immediately upon issuance. $ 124.16 Stays of contested permits conditions. (a) Stays. (1) If a request for review of a RCRA or UIC permit under § 124.19 or an NPDES permit under § 124.74 or $ 124.114 is granted or if conditions of a RCRA or UIC permit are consolidated for reconsideration in an evidentiary hearing on an NPDES permit under §§ 124.74, 124.82 or 124.114, the effect of the contested permit conditions shall be stayed and shall not be subject to judicial review pending final agency action. (No stay of a PSD permit is available under this section.) If the permit involves a new facility or new injection well, new source. new discharger or a recommencing discharger. the applicant shall be without a permit for the proposed new facility. injection well, source or discharger pending final agency action. See also § 124.60. (2) Uncontested conditions which are not serverable from those contested shall be stayed together with the contested conditions. Stayed provisions of permits for existing facilities, injection wells, and sources shall be identified by the Regional Administrator. All other provisions of the permit for the existing facility. injection well. or source shall remain fully effective and enforceable. (b) Stays based on cross effects. (1) A stay may be granted based on the grounds that an appeal to the Administrator under § 124.19 of one permit may result in changes to another EPA-issued permit only when each of the permits involved has been appealed [Sec. 124.16(b)(1)] 8-5-83 Published by THE BUREAU OF NATIONAL AFFAIRS INC., Washington. D.C. 20037 ANEJO B11 40 CFR 264.151 Working of the Instruments PERMITTED FACILITIES STANDARDS Anejo B11 S-618 (b) If a State's assumption of responsibility is found acceptable as specified in paragraph (a) of this section except for the amount of funds available. the owner or operator may satisfy the requirements of this Subpart by use of both the State's assurance and additional financial mechanisms as specified in this Subpart. The amount of funds available through the State and Federal mechanisms must at least equal the amount required by this Subpart. 264.151 Wording of the instruments. [264.151(a) (f) revised by 47 FR 15047, April 7, 1982] (a)(1) A trust agreement for a trust fund. as specified in 264.143(a) or 284.145(a) or 265.143(a) or 285.145(a) of this chapter, must be worded as follows, except that instructions in brackets are to be replaced with the relevant information and the brackets. deleted: Trust Agreement Trust Agreement, the "Agreement." entered into as of [date] by and between [name of the owner or operator]. 8 [name of State] [Insert "corporation." "partnership." "association," or "proprietorship"]. the "Grantor," and [name of corporate trustee]. [insert "incorporated in the State of or "a national bank"]. the "Trustee." Whereas. the United States Environmental Protection Agency, "EPA." an agency of the United States Government. has established certain regulations applicable to the Grantor, requiring that an owner or operator of a hazardous waste management facility shall provide assurance that funds will be available when needed for closure and/or post-closure care of the facility. Whereas, the Grantor has elected to establish a trust to provide all or part of such financial assurance for the facilities identified herein. Whereas, the Grantor. acting through its duly authorized officers. has selected the Trustee to be the trustee under this agreement. and the Trustee is willing to act as trustee. Now, Therefore. the Grantor and the Trustee agree as follows: