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1040ez Form 2013 Instructions

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1040ez Form 2013 Instructions

1040ez form 2013 instructions 2. 1040ez form 2013 instructions   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. 1040ez form 2013 instructions Providing information. 1040ez form 2013 instructions Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 1040ez form 2013 instructions Fuel used between airfield and farm. 1040ez form 2013 instructions Fuel not used for farming. 1040ez form 2013 instructions Vehicles not considered highway vehicles. 1040ez form 2013 instructions Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. 1040ez form 2013 instructions This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. 1040ez form 2013 instructions Information on the refund of second tax is included. 1040ez form 2013 instructions This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. 1040ez form 2013 instructions Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. 1040ez form 2013 instructions Exported taxable fuel. 1040ez form 2013 instructions   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. 1040ez form 2013 instructions Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. 1040ez form 2013 instructions Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. 1040ez form 2013 instructions Gasoline and Aviation Gasoline Ultimate Purchasers. 1040ez form 2013 instructions   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. 1040ez form 2013 instructions On a farm for farming purposes (credit only). 1040ez form 2013 instructions Off-highway business use. 1040ez form 2013 instructions Export. 1040ez form 2013 instructions In a boat engaged in commercial fishing. 1040ez form 2013 instructions In certain intercity and local buses. 1040ez form 2013 instructions In a school bus. 1040ez form 2013 instructions Exclusive use by a qualified blood collector organization. 1040ez form 2013 instructions In a highway vehicle owned by the United States that is not used on a highway. 1040ez form 2013 instructions Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). 1040ez form 2013 instructions Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). 1040ez form 2013 instructions In an aircraft or vehicle owned by an aircraft museum. 1040ez form 2013 instructions   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. 1040ez form 2013 instructions On a farm for farming purposes (credit only). 1040ez form 2013 instructions Export. 1040ez form 2013 instructions In foreign trade. 1040ez form 2013 instructions Certain helicopter and fixed-wing air ambulance uses. 1040ez form 2013 instructions In commercial aviation (other than foreign trade). 1040ez form 2013 instructions Exclusive use by a qualified blood collector organization. 1040ez form 2013 instructions Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). 1040ez form 2013 instructions Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). 1040ez form 2013 instructions In an aircraft owned by an aircraft museum. 1040ez form 2013 instructions In military aircraft. 1040ez form 2013 instructions Claims by persons who paid the tax to the government. 1040ez form 2013 instructions   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. 1040ez form 2013 instructions See Filing Claims, later. 1040ez form 2013 instructions Sales by registered ultimate vendors. 1040ez form 2013 instructions   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. 1040ez form 2013 instructions A state or local government for its exclusive use (including essential government use by an Indian tribal government). 1040ez form 2013 instructions A nonprofit educational organization for its exclusive use. 1040ez form 2013 instructions   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. 1040ez form 2013 instructions A sample certificate is included as Model Certificate M in the Appendix. 1040ez form 2013 instructions The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. 1040ez form 2013 instructions   The ultimate vendor must be registered by the IRS. 1040ez form 2013 instructions See Registration Requirements, earlier. 1040ez form 2013 instructions Credit card purchases. 1040ez form 2013 instructions   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 1040ez form 2013 instructions   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 1040ez form 2013 instructions How to make the claim. 1040ez form 2013 instructions   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). 1040ez form 2013 instructions Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. 1040ez form 2013 instructions Ultimate purchasers. 1040ez form 2013 instructions   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. 1040ez form 2013 instructions On a farm for farming purposes. 1040ez form 2013 instructions Off-highway business use. 1040ez form 2013 instructions Export. 1040ez form 2013 instructions In a qualified local bus. 1040ez form 2013 instructions In a school bus. 1040ez form 2013 instructions Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). 1040ez form 2013 instructions Exclusive use by a qualified blood collector organization. 1040ez form 2013 instructions In a highway vehicle owned by the United States that is not used on a highway. 1040ez form 2013 instructions Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). 1040ez form 2013 instructions Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). 1040ez form 2013 instructions In a vehicle owned by an aircraft museum. 1040ez form 2013 instructions As a fuel in a propulsion engine of a diesel-powered train. 1040ez form 2013 instructions Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. 1040ez form 2013 instructions Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. 1040ez form 2013 instructions Registered ultimate vendor (state use). 1040ez form 2013 instructions   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). 1040ez form 2013 instructions The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. 1040ez form 2013 instructions The ultimate vendor must be registered by the IRS. 1040ez form 2013 instructions See Registration Requirements, earlier. 1040ez form 2013 instructions Registered ultimate vendor (blocked pump). 1040ez form 2013 instructions   This is an ultimate vendor that sells undyed kerosene from a blocked pump. 1040ez form 2013 instructions   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. 1040ez form 2013 instructions Blocked pump. 1040ez form 2013 instructions   A blocked pump is a fuel pump that meets all the following requirements. 1040ez form 2013 instructions It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. 1040ez form 2013 instructions It is at a fixed location. 1040ez form 2013 instructions It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. 1040ez form 2013 instructions ” It meets either of the following conditions. 1040ez form 2013 instructions It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. 1040ez form 2013 instructions It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. 1040ez form 2013 instructions Registered ultimate vendor (certain intercity and local buses). 1040ez form 2013 instructions   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. 1040ez form 2013 instructions   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. 1040ez form 2013 instructions A sample waiver is included as Model Waiver N in the Appendix. 1040ez form 2013 instructions The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 1040ez form 2013 instructions Credit Card Purchases. 1040ez form 2013 instructions   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 1040ez form 2013 instructions   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 1040ez form 2013 instructions Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. 1040ez form 2013 instructions The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. 1040ez form 2013 instructions 198 per gallon is $. 1040ez form 2013 instructions 197 (if exported, the claim rate is $. 1040ez form 2013 instructions 198). 1040ez form 2013 instructions The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. 1040ez form 2013 instructions On a farm for farming purposes. 1040ez form 2013 instructions Off-highway business use. 1040ez form 2013 instructions Export. 1040ez form 2013 instructions In a qualified local bus. 1040ez form 2013 instructions In a school bus. 1040ez form 2013 instructions Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). 1040ez form 2013 instructions Exclusive use by a qualified blood collector organization. 1040ez form 2013 instructions In a highway vehicle owned by the United States that is not used on a highway. 1040ez form 2013 instructions Exclusive use by a nonprofit educational organization. 1040ez form 2013 instructions Exclusive use by a state, political subdivision of a state, or the District of Columbia. 1040ez form 2013 instructions In an aircraft or vehicle owned by an aircraft museum. 1040ez form 2013 instructions Blender claims. 1040ez form 2013 instructions   The claim rate for undyed diesel fuel taxed at $. 1040ez form 2013 instructions 244 and used to produce a diesel-water fuel emulsion is $. 1040ez form 2013 instructions 046 per gallon of diesel fuel so used. 1040ez form 2013 instructions The blender must be registered by the IRS in order to make the claim. 1040ez form 2013 instructions The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. 1040ez form 2013 instructions 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. 1040ez form 2013 instructions Kerosene for Use in Aviation Ultimate purchasers. 1040ez form 2013 instructions   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. 1040ez form 2013 instructions   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. 1040ez form 2013 instructions Generally, the ultimate purchaser is the aircraft operator. 1040ez form 2013 instructions   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. 1040ez form 2013 instructions On a farm for farming purposes. 1040ez form 2013 instructions Certain helicopter and fixed-wing aircraft uses. 1040ez form 2013 instructions Exclusive use by a qualified blood collector organization. 1040ez form 2013 instructions Exclusive use by a nonprofit educational organization. 1040ez form 2013 instructions In an aircraft owned by an aircraft museum. 1040ez form 2013 instructions In military aircraft. 1040ez form 2013 instructions Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. 1040ez form 2013 instructions   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. 1040ez form 2013 instructions At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. 1040ez form 2013 instructions   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. 1040ez form 2013 instructions For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. 1040ez form 2013 instructions 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. 1040ez form 2013 instructions 025 per gallon part of the tax. 1040ez form 2013 instructions The ultimate vendor may make this claim. 1040ez form 2013 instructions The operator may make a claim for the $. 1040ez form 2013 instructions 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. 1040ez form 2013 instructions 175 tax per gallon. 1040ez form 2013 instructions Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. 1040ez form 2013 instructions   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. 1040ez form 2013 instructions A sample waiver is included as Model Waiver L in the Appendix. 1040ez form 2013 instructions The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 1040ez form 2013 instructions   Noncommercial aviation means any use of an aircraft not described as commercial aviation. 1040ez form 2013 instructions For the definition of commercial aviation, see Commercial aviation on page 11. 1040ez form 2013 instructions Kerosene for use in nonexempt, noncommercial aviation. 1040ez form 2013 instructions   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. 1040ez form 2013 instructions The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. 1040ez form 2013 instructions A sample certificate is included as Model Certificate Q in the Appendix. 1040ez form 2013 instructions The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 1040ez form 2013 instructions Kerosene for use in aviation by a state or local government. 1040ez form 2013 instructions   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). 1040ez form 2013 instructions The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. 1040ez form 2013 instructions The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. 1040ez form 2013 instructions A sample certificate is included as Model Certificate P in the Appendix. 1040ez form 2013 instructions The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 1040ez form 2013 instructions Credit card purchases. 1040ez form 2013 instructions   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. 1040ez form 2013 instructions   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. 1040ez form 2013 instructions Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. 1040ez form 2013 instructions While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. 1040ez form 2013 instructions The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. 1040ez form 2013 instructions On a farm for farming purposes. 1040ez form 2013 instructions Off-highway business use. 1040ez form 2013 instructions In a boat engaged in commercial fishing. 1040ez form 2013 instructions In certain intercity and local buses. 1040ez form 2013 instructions In a school bus. 1040ez form 2013 instructions In a qualified local bus. 1040ez form 2013 instructions Exclusive use by a qualified blood collector organization. 1040ez form 2013 instructions Exclusive use by a nonprofit educational organization. 1040ez form 2013 instructions Exclusive use by a state, political subdivision of a state, or the District of Columbia. 1040ez form 2013 instructions In an aircraft or vehicle owned by an aircraft museum. 1040ez form 2013 instructions Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. 1040ez form 2013 instructions See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. 1040ez form 2013 instructions Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. 1040ez form 2013 instructions This is in addition to all other taxes imposed on the sale or use of the fuel. 1040ez form 2013 instructions The section 4081(e) refund (discussed below) cannot be claimed. 1040ez form 2013 instructions If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. 1040ez form 2013 instructions No credit against any tax is allowed for this tax. 1040ez form 2013 instructions For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. 1040ez form 2013 instructions Conditions to allowance of refund. 1040ez form 2013 instructions   A claim for refund of the tax is allowed only if all the following conditions are met. 1040ez form 2013 instructions A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). 1040ez form 2013 instructions After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). 1040ez form 2013 instructions The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). 1040ez form 2013 instructions The person that paid the first tax has met the reporting requirements, discussed next. 1040ez form 2013 instructions Reporting requirements. 1040ez form 2013 instructions   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. 1040ez form 2013 instructions A model first taxpayer's report is shown in the Appendix as Model Certificate B. 1040ez form 2013 instructions The report must contain all information needed to complete the model. 1040ez form 2013 instructions   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. 1040ez form 2013 instructions Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. 1040ez form 2013 instructions Optional reporting. 1040ez form 2013 instructions   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. 1040ez form 2013 instructions However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. 1040ez form 2013 instructions Providing information. 1040ez form 2013 instructions   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. 1040ez form 2013 instructions If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. 1040ez form 2013 instructions   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. 1040ez form 2013 instructions If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. 1040ez form 2013 instructions A model statement of subsequent seller is shown in the Appendix as Model Certificate A. 1040ez form 2013 instructions The statement must contain all information necessary to complete the model. 1040ez form 2013 instructions   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. 1040ez form 2013 instructions Each buyer must be given a copy of the report. 1040ez form 2013 instructions Refund claim. 1040ez form 2013 instructions   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. 1040ez form 2013 instructions You must make your claim for refund on Form 8849. 1040ez form 2013 instructions Complete Schedule 5 (Form 8849) and attach it to your Form 8849. 1040ez form 2013 instructions Do not include this claim with a claim under another tax provision. 1040ez form 2013 instructions You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. 1040ez form 2013 instructions You must submit the following information with your claim. 1040ez form 2013 instructions A copy of the first taxpayer's report (discussed earlier). 1040ez form 2013 instructions A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. 1040ez form 2013 instructions Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. 1040ez form 2013 instructions If applicable, the type of use number from Table 2-1 is indicated in each heading. 1040ez form 2013 instructions Type of use table. 1040ez form 2013 instructions   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. 1040ez form 2013 instructions For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. 1040ez form 2013 instructions Table 2-1. 1040ez form 2013 instructions Type of Use Table No. 1040ez form 2013 instructions Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. 1040ez form 2013 instructions 1). 1040ez form 2013 instructions   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040ez form 2013 instructions Farm. 1040ez form 2013 instructions   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. 1040ez form 2013 instructions It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. 1040ez form 2013 instructions A fish farm is an area where fish are grown or raised — not merely caught or harvested. 1040ez form 2013 instructions Farming purposes. 1040ez form 2013 instructions   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. 1040ez form 2013 instructions To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040ez form 2013 instructions To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040ez form 2013 instructions To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040ez form 2013 instructions To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040ez form 2013 instructions For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040ez form 2013 instructions Commodity means a single raw product. 1040ez form 2013 instructions For example, apples and peaches are two separate commodities. 1040ez form 2013 instructions To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. 1040ez form 2013 instructions , is incidental to your farming operations. 1040ez form 2013 instructions Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. 1040ez form 2013 instructions   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. 1040ez form 2013 instructions However, see Custom application of fertilizer and pesticide, next. 1040ez form 2013 instructions   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. 1040ez form 2013 instructions For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. 1040ez form 2013 instructions Custom application of fertilizer and pesticide. 1040ez form 2013 instructions   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. 1040ez form 2013 instructions Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040ez form 2013 instructions For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040ez form 2013 instructions For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. 1040ez form 2013 instructions Fuel used between airfield and farm. 1040ez form 2013 instructions   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. 1040ez form 2013 instructions Fuel not used for farming. 1040ez form 2013 instructions   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. 1040ez form 2013 instructions Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040ez form 2013 instructions For personal use, such as mowing the lawn. 1040ez form 2013 instructions In processing, packaging, freezing, or canning operations. 1040ez form 2013 instructions In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040ez form 2013 instructions Off-highway business use (No. 1040ez form 2013 instructions 2). 1040ez form 2013 instructions   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. 1040ez form 2013 instructions The terms “highway vehicle,” “public highway,” and “registered” are defined below. 1040ez form 2013 instructions Do not consider any use in a boat as an off-highway business use. 1040ez form 2013 instructions   Off-highway business use includes fuels used in any of the following ways. 1040ez form 2013 instructions In stationary machines such as generators, compressors, power saws, and similar equipment. 1040ez form 2013 instructions For cleaning purposes. 1040ez form 2013 instructions In forklift trucks, bulldozers, and earthmovers. 1040ez form 2013 instructions   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040ez form 2013 instructions Example. 1040ez form 2013 instructions Caroline owns a landscaping business. 1040ez form 2013 instructions She uses power lawn mowers and chain saws in her business. 1040ez form 2013 instructions The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. 1040ez form 2013 instructions The gasoline used in her personal lawn mower at home does not qualify. 1040ez form 2013 instructions Highway vehicle. 1040ez form 2013 instructions   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. 1040ez form 2013 instructions Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. 1040ez form 2013 instructions A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. 1040ez form 2013 instructions A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). 1040ez form 2013 instructions A special kind of cargo, goods, supplies, or materials. 1040ez form 2013 instructions Some off-highway task unrelated to highway transportation, except as discussed next. 1040ez form 2013 instructions Vehicles not considered highway vehicles. 1040ez form 2013 instructions   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. 1040ez form 2013 instructions Specially designed mobile machinery for nontransportation functions. 1040ez form 2013 instructions A self-propelled vehicle is not a highway vehicle if all the following apply. 1040ez form 2013 instructions The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. 1040ez form 2013 instructions The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. 1040ez form 2013 instructions The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. 1040ez form 2013 instructions The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. 1040ez form 2013 instructions Vehicles specially designed for off-highway transportation. 1040ez form 2013 instructions A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. 1040ez form 2013 instructions To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. 1040ez form 2013 instructions It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. 1040ez form 2013 instructions Nontransportation trailers and semitrailers. 1040ez form 2013 instructions A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. 1040ez form 2013 instructions For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. 1040ez form 2013 instructions Public highway. 1040ez form 2013 instructions   A public highway includes any road in the United States that is not a private roadway. 1040ez form 2013 instructions This includes federal, state, county, and city roads and streets. 1040ez form 2013 instructions Registered. 1040ez form 2013 instructions   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. 1040ez form 2013 instructions Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. 1040ez form 2013 instructions A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. 1040ez form 2013 instructions Dual use of propulsion motor. 1040ez form 2013 instructions   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. 1040ez form 2013 instructions It does not matter if the special equipment is mounted on the vehicle. 1040ez form 2013 instructions Example. 1040ez form 2013 instructions The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. 1040ez form 2013 instructions The fuel used in the motor to run the mixer is not off-highway business use. 1040ez form 2013 instructions Use in separate motor. 1040ez form 2013 instructions   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. 1040ez form 2013 instructions If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. 1040ez form 2013 instructions You may make a reasonable estimate based on your operating experience and supported by your records. 1040ez form 2013 instructions   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. 1040ez form 2013 instructions Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. 1040ez form 2013 instructions The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. 1040ez form 2013 instructions Example. 1040ez form 2013 instructions Hazel owns a refrigerated truck. 1040ez form 2013 instructions It has a separate motor for the refrigeration unit. 1040ez form 2013 instructions The same tank supplies both motors. 1040ez form 2013 instructions Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. 1040ez form 2013 instructions Therefore, 10% of the fuel is used in an off-highway business use. 1040ez form 2013 instructions Fuel lost or destroyed. 1040ez form 2013 instructions   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. 1040ez form 2013 instructions Export (No. 1040ez form 2013 instructions 3). 1040ez form 2013 instructions   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. 1040ez form 2013 instructions Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. 1040ez form 2013 instructions In a boat engaged in commercial fishing (No. 1040ez form 2013 instructions 4). 1040ez form 2013 instructions   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. 1040ez form 2013 instructions They include boats used in both fresh and salt water fishing. 1040ez form 2013 instructions They do not include boats used for both sport fishing and commercial fishing on the same trip. 1040ez form 2013 instructions In certain intercity and local buses (No. 1040ez form 2013 instructions 5). 1040ez form 2013 instructions   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. 1040ez form 2013 instructions The bus must be engaged in one of the following activities. 1040ez form 2013 instructions Scheduled transportation along regular routes. 1040ez form 2013 instructions Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. 1040ez form 2013 instructions Vans and similar vehicles used for van-pooling or taxi service do not qualify. 1040ez form 2013 instructions Available to the general public. 1040ez form 2013 instructions   This means you offer service to more than a limited number of persons or organizations. 1040ez form 2013 instructions If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. 1040ez form 2013 instructions A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. 1040ez form 2013 instructions Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. 1040ez form 2013 instructions In a qualified local bus (No. 1040ez form 2013 instructions 6). 1040ez form 2013 instructions   In a qualified local bus means fuel used in a bus meeting all the following requirements. 1040ez form 2013 instructions It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. 1040ez form 2013 instructions It operates along scheduled, regular routes. 1040ez form 2013 instructions It has a seating capacity of at least 20 adults (excluding the driver). 1040ez form 2013 instructions It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. 1040ez form 2013 instructions Intracity passenger land transportation. 1040ez form 2013 instructions   This is the land transportation of passengers between points located within the same metropolitan area. 1040ez form 2013 instructions It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. 1040ez form 2013 instructions Under contract. 1040ez form 2013 instructions   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. 1040ez form 2013 instructions More than a nominal subsidy. 1040ez form 2013 instructions   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. 1040ez form 2013 instructions A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. 1040ez form 2013 instructions In a school bus (No. 1040ez form 2013 instructions 7). 1040ez form 2013 instructions   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. 1040ez form 2013 instructions A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. 1040ez form 2013 instructions For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 1040ez form 2013 instructions 8). 1040ez form 2013 instructions   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. 1040ez form 2013 instructions In foreign trade (No. 1040ez form 2013 instructions 9). 1040ez form 2013 instructions   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. 1040ez form 2013 instructions The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. 1040ez form 2013 instructions In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. 1040ez form 2013 instructions Certain helicopter and fixed-wing aircraft uses (No. 1040ez form 2013 instructions 10). 1040ez form 2013 instructions   Includes: Certain helicopter uses. 1040ez form 2013 instructions   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. 1040ez form 2013 instructions Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 1040ez form 2013 instructions Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040ez form 2013 instructions Providing emergency medical transportation. 1040ez form 2013 instructions   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. 1040ez form 2013 instructions For item (1), treat each flight segment as a separate flight. 1040ez form 2013 instructions Fixed-wing aircraft uses. 1040ez form 2013 instructions   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. 1040ez form 2013 instructions Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040ez form 2013 instructions Providing emergency medical transportation. 1040ez form 2013 instructions The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040ez form 2013 instructions During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. 1040ez form 2013 instructions Exclusive use by a qualified blood collector organization (No. 1040ez form 2013 instructions 11). 1040ez form 2013 instructions   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. 1040ez form 2013 instructions Qualified blood collector organization. 1040ez form 2013 instructions   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. 1040ez form 2013 instructions In a highway vehicle owned by the United States that is not used on a highway (No. 1040ez form 2013 instructions 12). 1040ez form 2013 instructions   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. 1040ez form 2013 instructions This use applies whether or not the vehicle is registered or required to be registered for highway use. 1040ez form 2013 instructions Exclusive use by a nonprofit educational organization (No. 1040ez form 2013 instructions 13). 1040ez form 2013 instructions   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. 1040ez form 2013 instructions It has a regular faculty and curriculum. 1040ez form 2013 instructions It has a regularly enrolled body of students who attend the place where the instruction normally occurs. 1040ez form 2013 instructions   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. 1040ez form 2013 instructions Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 1040ez form 2013 instructions 14). 1040ez form 2013 instructions   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. 1040ez form 2013 instructions A state or local government is any state, any political subdivision thereof, or the District of Columbia. 1040ez form 2013 instructions An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. 1040ez form 2013 instructions Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. 1040ez form 2013 instructions In an aircraft or vehicle owned by an aircraft museum (No. 1040ez form 2013 instructions 15). 1040ez form 2013 instructions   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. 1040ez form 2013 instructions It is exempt from income tax as an organization described in section 501(c)(3). 1040ez form 2013 instructions It is operated as a museum under a state (or District of Columbia) charter. 1040ez form 2013 instructions It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. 1040ez form 2013 instructions   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). 1040ez form 2013 instructions In military aircraft (No. 1040ez form 2013 instructions 16). 1040ez form 2013 instructions   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. 1040ez form 2013 instructions In commercial aviation (other than foreign trade). 1040ez form 2013 instructions   See Commercial aviation, earlier, for the definition. 1040ez form 2013 instructions Use in a train. 1040ez form 2013 instructions   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. 1040ez form 2013 instructions This includes use in a locomotive, work train, switching engine, and track maintenance machine. 1040ez form 2013 instructions Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. 1040ez form 2013 instructions The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. 1040ez form 2013 instructions Biodiesel or renewable diesel mixture credit claimant. 1040ez form 2013 instructions   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. 1040ez form 2013 instructions Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 1040ez form 2013 instructions   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. 1040ez form 2013 instructions The credit is based on the gallons of biodiesel or renewable diesel in the mixture. 1040ez form 2013 instructions Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. 1040ez form 2013 instructions Claim requirements. 1040ez form 2013 instructions   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. 1040ez form 2013 instructions Alternative fuel credit claimant. 1040ez form 2013 instructions   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. 1040ez form 2013 instructions Carbon capture requirement. 1040ez form 2013 instructions   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. 1040ez form 2013 instructions Alternative fuel credit. 1040ez form 2013 instructions   The registered alternative fueler is the person eligible to make the claim. 1040ez form 2013 instructions An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. 1040ez form 2013 instructions An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. 1040ez form 2013 instructions Alternative fuel mixture credit claimant. 1040ez form 2013 instructions   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. 1040ez form 2013 instructions The credit is based on the gallons of alternative fuel in the mixture. 1040ez form 2013 instructions An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). 1040ez form 2013 instructions Registration. 1040ez form 2013 instructions   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. 1040ez form 2013 instructions See Registration Requirements in chapter 1. 1040ez form 2013 instructions Credits for fuel provide incentive for United States production. 1040ez form 2013 instructions   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. 1040ez form 2013 instructions The United States includes any possession of the United States. 1040ez form 2013 instructions Credit for fuels derived from paper or pulp production. 1040ez form 2013 instructions   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. 1040ez form 2013 instructions How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. 1040ez form 2013 instructions Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. 1040ez form 2013 instructions See Notice 2005-4 and the Instructions for Form 720 for more information. 1040ez form 2013 instructions Also see Notice 2013-26 on page 984 of I. 1040ez form 2013 instructions R. 1040ez form 2013 instructions B. 1040ez form 2013 instructions 2013-18 at www. 1040ez form 2013 instructions irs. 1040ez form 2013 instructions gov/pub/irs-irbs/irb13-18. 1040ez form 2013 instructions pdf; and see chapter 2, later. 1040ez form 2013 instructions Coordination with income tax credit. 1040ez form 2013 instructions   Only one credit may be taken for any amount of biodiesel or renewable diesel. 1040ez form 2013 instructions If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. 1040ez form 2013 instructions   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. 1040ez form 2013 instructions Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. 1040ez form 2013 instructions   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. 1040ez form 2013 instructions   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. 1040ez form 2013 instructions Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. 1040ez form 2013 instructions This section also covers recordkeeping requirements and when to include the credit or refund in your income. 1040ez form 2013 instructions Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. 1040ez form 2013 instructions In some cases, you will have to attach additional information. 1040ez form 2013 instructions You need to keep records that support your claim for a credit or refund. 1040ez form 2013 instructions Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 1040ez form 2013 instructions Ultimate purchaser. 1040ez form 2013 instructions   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. 1040ez form 2013 instructions If you are an ultimate purchaser, you must keep the following records. 1040ez form 2013 instructions The number of gallons purchased and used during the period covered by your claim. 1040ez form 2013 instructions The dates of the purchases. 1040ez form 2013 instructions The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. 1040ez form 2013 instructions The nontaxable use for which you used the fuel. 1040ez form 2013 instructions The number of gallons used for each nontaxable use. 1040ez form 2013 instructions It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. 1040ez form 2013 instructions If the fuel is exported, you must have proof of exportation. 1040ez form 2013 instructions   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. 1040ez form 2013 instructions Exceptions. 1040ez form 2013 instructions    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. 1040ez form 2013 instructions However, see Claims by credit card issuers, later, for an exception. 1040ez form 2013 instructions The ultimate purchaser may not claim a credit or refund as follows. 1040ez form 2013 instructions The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. 1040ez form 2013 instructions A new certificate is required each year or when any information in the current certificate expires. 1040ez form 2013 instructions The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. 1040ez form 2013 instructions A new waiver is required each year or when any information in the current waiver expires. 1040ez form 2013 instructions The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. 1040ez form 2013 instructions A new waiver is required each year or when any information in the current waiver expires. 1040ez form 2013 instructions The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. 1040ez form 2013 instructions A new certificate is required each year or when any information in the current certificate expires. 1040ez form 2013 instructions Registered ultimate vendor. 1040ez form 2013 instructions   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. 1040ez form 2013 instructions If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. 1040ez form 2013 instructions   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. 1040ez form 2013 instructions You are required to have a valid certificate or waiver in your possession in order to make the claim. 1040ez form 2013 instructions   In addition, you must have a registration number that has not been revoked or suspended. 1040ez form 2013 instructions See Form 637. 1040ez form 2013 instructions State use. 1040ez form 2013 instructions   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. 1040ez form 2013 instructions If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. 1040ez form 2013 instructions The name and taxpayer identification number of each person (government unit) that bought the fuel. 1040ez form 2013 instructions The number of gallons sold to each person. 1040ez form 2013 instructions An unexpired certificate from the buyer. 1040ez form 2013 instructions See Model Certificate P in the Appendix. 1040ez form 2013 instructions The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. 1040ez form 2013 instructions Nonprofit educational organization and state use. 1040ez form 2013 instructions   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. 1040ez form 2013 instructions If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. 1040ez form 2013 instructions The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. 1040ez form 2013 instructions The number of gallons sold to each person. 1040ez form 2013 instructions An unexpired certificate from the buyer. 1040ez form 2013 instructions See Model Certificate M in the Appendix. 1040ez form 2013 instructions  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. 1040ez form 2013 instructions Blocked pump. 1040ez form 2013 instructions   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. 1040ez form 2013 instructions If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. 1040ez form 2013 instructions The date of each sale. 1040ez form 2013 instructions The name and address of the buyer. 1040ez form 2013 instructions The number of gallons sold to that buyer. 1040ez form 2013 instructions Certain intercity and local bus use. 1040ez form 2013 instructions   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. 1040ez form 2013 instructions You must keep the following information. 1040ez form 2013 instructions The date of each sale. 1040ez form 2013 instructions The name and address of the buyer. 1040ez form 2013 instructions The number of gallons sold to the buyer. 1040ez form 2013 instructions A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 1040ez form 2013 instructions See Model Waiver N in the Appendix. 1040ez form 2013 instructions Kerosene for use in commercial aviation or noncommercial aviation. 1040ez form 2013 instructions   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. 1040ez form 2013 instructions See Kerosene for use in aviation, earlier, for a list of nontaxable uses. 1040ez form 2013 instructions You must keep the following information. 1040ez form 2013 instructions The date of each sale. 1040ez form 2013 instructions The name and address of the buyer. 1040ez form 2013 instructions The number of gallons sold to the buyer. 1040ez form 2013 instructions A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 1040ez form 2013 instructions See Model Waiver L in the Appendix. 1040ez form 2013 instructions Kerosene for use in nonexempt, noncommercial aviation. 1040ez form 2013 instructions   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. 1040ez form 2013 instructions You must keep the following information. 1040ez form 2013 instructions The date of each sale. 1040ez form 2013 instructions The name and address of the buyer. 1040ez form 2013 instructions The number of gallons sold to the buyer. 1040ez form 2013 instructions A copy of the certificate signed by the buyer at the time the credit or payment is claimed. 1040ez form 2013 instructions See Model Certificate Q in the Appendix. 1040ez form 2013 instructions Claims by credit card issuers. 1040ez form 2013 instructions   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. 1040ez form 2013 instructions An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). 1040ez form 2013 instructions   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. 1040ez form 2013 instructions However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. 1040ez form 2013 instructions   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. 1040ez form 2013 instructions A state is not allowed to make a claim for these fuels. 1040ez form 2013 instructions However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. 1040ez form 2013 instructions   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. 1040ez form 2013 instructions The total number of gallons. 1040ez form 2013 instructions Its registration number. 1040ez form 2013 instructions A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. 1040ez form 2013 instructions A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. 1040ez form 2013 instructions Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. 1040ez form 2013 instructions Taxpayer identification number. 1040ez form 2013 instructions   To file a claim, you must have a taxpayer identification number. 1040ez form 2013 instructions Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. 1040ez form 2013 instructions   If you normally file only a U. 1040ez form 2013 instructions S. 1040ez form 2013 instructions individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. 1040ez form 2013 instructions You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. 1040ez form 2013 instructions To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 1040ez form 2013 instructions   If you operate a business, use your EIN. 1040ez form 2013 instructions If you do not have an EIN, you may apply for one online. 1040ez form 2013 instructions Go to the IRS website at irs. 1040ez form 2013 instructions gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. 1040ez form 2013 instructions You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040ez form 2013 instructions Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040ez form 2013 instructions Complete and attach to Form 8849 the appropriate Form 8849 schedules. 1040ez form 2013 instructions The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040ez form 2013 instructions If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. 1040ez form 2013 instructions See the Instructions for Form 720. 1040ez form 2013 instructions Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. 1040ez form 2013 instructions The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. 1040ez form 2013 instructions The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. 1040ez form 2013 instructions To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. 1040ez form 2013 instructions Only one claim may be made for any particular amount of alternative fuel. 1040ez form 2013 instructions Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. 1040ez form 2013 instructions See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. 1040ez form 2013 instructions A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. 1040ez form 2013 instructions If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. 1040ez form 2013 instructions Credit only. 1040ez form 2013 instructions   You can claim the following taxes only as a credit on Form 4136. 1040ez form 2013 instructions Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. 1040ez form 2013 instructions Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. 1040ez form 2013 instructions Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. 1040ez form 2013 instructions Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). 1040ez form 2013 instructions When to file. 1040ez form 2013 instructions   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). 1040ez form 2013 instructions You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040ez form 2013 instructions Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. 1040ez form 2013 instructions How to claim a credit. 1040ez form 2013 instructions   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. 1040ez form 2013 instructions Individuals. 1040ez form 2013 instructions   You claim the credit on the “Credits from” line of Form 1040. 1040ez form 2013 instructions Also check box b on that line. 1040ez form 2013 instructions If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040ez form 2013 instructions Partnerships. 1040ez form 2013 instructions   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040ez form 2013 instructions , showing each partner's share of the number of gallons of each fuel sold or used for a non
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HCTC: Contact Us

For questions about the HCTC Program, please call the IRS HCTC voice mail box at 1-855-379-0440. Please note this line is for HCTC-related questions only. IRS HCTC Analysts will not respond to any calls pertaining to filing tax returns, tax refunds, or other non-HCTC inquiries. You will be prompted to leave a message and must include the following information:
 

  • Full name
  • Phone number
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  • Reason for your call

An IRS HCTC Analyst will respond to all HCTC-related inquiries in the order they are received. For information on who was eligible to receive the HCTC, go to the eligibility requirements page

For questions about general tax related information or dependents, please call the IRS general tax assistance line at 1-800-829-1040.

For questions about completing tax forms, please call the IRS tax form assistance line at 1-800-TAX-FORM (1-800-829-3676).

 

Return to the HCTC Quick References page.

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Page Last Reviewed or Updated: 25-Mar-2014

The 1040ez Form 2013 Instructions

1040ez form 2013 instructions Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 1040ez form 2013 instructions Tax questions. 1040ez form 2013 instructions Useful Items - You may want to see: Reminders Future developments. 1040ez form 2013 instructions  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. 1040ez form 2013 instructions IRS. 1040ez form 2013 instructions gov/pub721. 1040ez form 2013 instructions Phased retirement. 1040ez form 2013 instructions   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. 1040ez form 2013 instructions This new program will allow eligible employees to begin receiving annuity payments while working part-time. 1040ez form 2013 instructions For more information, go to the Office of Personnel Management (OPM) website at www. 1040ez form 2013 instructions opm. 1040ez form 2013 instructions gov. 1040ez form 2013 instructions Roth Thrift Savings Plan (TSP) balance. 1040ez form 2013 instructions  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. 1040ez form 2013 instructions Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 1040ez form 2013 instructions Qualified distributions from a Roth TSP are not included in your income. 1040ez form 2013 instructions See Thrift Savings Plan in Part II for more information. 1040ez form 2013 instructions Rollovers. 1040ez form 2013 instructions  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. 1040ez form 2013 instructions See Rollover Rules in Part II. 1040ez form 2013 instructions Rollovers by surviving spouse. 1040ez form 2013 instructions  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. 1040ez form 2013 instructions See Rollover Rules in Part II. 1040ez form 2013 instructions Thrift Savings Plan (TSP) beneficiary participant accounts. 1040ez form 2013 instructions  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). 1040ez form 2013 instructions The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. 1040ez form 2013 instructions Benefits for public safety officer's survivors. 1040ez form 2013 instructions  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. 1040ez form 2013 instructions For more information, see Dependents of public safety officers in Part IV. 1040ez form 2013 instructions Uniformed services Thrift Savings Plan (TSP) accounts. 1040ez form 2013 instructions  If you have a uniformed services TSP account, it may include contributions from combat zone pay. 1040ez form 2013 instructions This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. 1040ez form 2013 instructions However, any earnings on those contributions are subject to tax when they are distributed. 1040ez form 2013 instructions The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. 1040ez form 2013 instructions If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. 1040ez form 2013 instructions You can get more information from the TSP website, www. 1040ez form 2013 instructions tsp. 1040ez form 2013 instructions gov, or the TSP Service Office. 1040ez form 2013 instructions Photographs of missing children. 1040ez form 2013 instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez form 2013 instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez form 2013 instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez form 2013 instructions Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. 1040ez form 2013 instructions These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 1040ez form 2013 instructions Tax rules for annuity benefits. 1040ez form 2013 instructions   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. 1040ez form 2013 instructions The rest of your benefits are taxable. 1040ez form 2013 instructions If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. 1040ez form 2013 instructions If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. 1040ez form 2013 instructions See Part II, Rules for Retirees . 1040ez form 2013 instructions Thrift Savings Plan. 1040ez form 2013 instructions   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. 1040ez form 2013 instructions This plan is similar to private sector 401(k) plans. 1040ez form 2013 instructions You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. 1040ez form 2013 instructions The contributions and earnings on them are not taxed until they are distributed to you. 1040ez form 2013 instructions Also the TSP offers a Roth TSP option. 1040ez form 2013 instructions Contributions to this type of balance are after tax and qualified distributions from the account are tax free. 1040ez form 2013 instructions See Thrift Savings Plan in Part II. 1040ez form 2013 instructions Comments and suggestions. 1040ez form 2013 instructions   We welcome your comments about this publication and your suggestions for future editions. 1040ez form 2013 instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez form 2013 instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez form 2013 instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez form 2013 instructions   You can send your comments from www. 1040ez form 2013 instructions irs. 1040ez form 2013 instructions gov/formspubs/. 1040ez form 2013 instructions Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez form 2013 instructions   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez form 2013 instructions Ordering forms and publications. 1040ez form 2013 instructions   Visit www. 1040ez form 2013 instructions irs. 1040ez form 2013 instructions gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez form 2013 instructions Internal Revenue Service 1201 N. 1040ez form 2013 instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez form 2013 instructions   If you have a tax question, check the information available on IRS. 1040ez form 2013 instructions gov or call 1-800-829-1040. 1040ez form 2013 instructions We cannot answer tax questions sent to either of the above addresses. 1040ez form 2013 instructions Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040ez form 2013 instructions 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040ez form 2013 instructions Prev  Up  Next   Home   More Online Publications