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1040nr Form

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1040nr Form

1040nr form 2. 1040nr form   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. 1040nr form Providing information. 1040nr form Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 1040nr form Fuel used between airfield and farm. 1040nr form Fuel not used for farming. 1040nr form Vehicles not considered highway vehicles. 1040nr form 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. 1040nr form This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. 1040nr form Information on the refund of second tax is included. 1040nr form This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. 1040nr form 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. 1040nr form Exported taxable fuel. 1040nr form   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. 1040nr form Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. 1040nr form 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. 1040nr form Gasoline and Aviation Gasoline Ultimate Purchasers. 1040nr form   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. 1040nr form On a farm for farming purposes (credit only). 1040nr form Off-highway business use. 1040nr form Export. 1040nr form In a boat engaged in commercial fishing. 1040nr form In certain intercity and local buses. 1040nr form In a school bus. 1040nr form Exclusive use by a qualified blood collector organization. 1040nr form In a highway vehicle owned by the United States that is not used on a highway. 1040nr form Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). 1040nr form 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). 1040nr form In an aircraft or vehicle owned by an aircraft museum. 1040nr form   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. 1040nr form On a farm for farming purposes (credit only). 1040nr form Export. 1040nr form In foreign trade. 1040nr form Certain helicopter and fixed-wing air ambulance uses. 1040nr form In commercial aviation (other than foreign trade). 1040nr form Exclusive use by a qualified blood collector organization. 1040nr form Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). 1040nr form 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). 1040nr form In an aircraft owned by an aircraft museum. 1040nr form In military aircraft. 1040nr form Claims by persons who paid the tax to the government. 1040nr form   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. 1040nr form See Filing Claims, later. 1040nr form Sales by registered ultimate vendors. 1040nr form   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. 1040nr form A state or local government for its exclusive use (including essential government use by an Indian tribal government). 1040nr form A nonprofit educational organization for its exclusive use. 1040nr form   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. 1040nr form A sample certificate is included as Model Certificate M in the Appendix. 1040nr form The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. 1040nr form   The ultimate vendor must be registered by the IRS. 1040nr form See Registration Requirements, earlier. 1040nr form Credit card purchases. 1040nr form   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. 1040nr form   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. 1040nr form How to make the claim. 1040nr form   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). 1040nr form 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. 1040nr form Ultimate purchasers. 1040nr form   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. 1040nr form On a farm for farming purposes. 1040nr form Off-highway business use. 1040nr form Export. 1040nr form In a qualified local bus. 1040nr form In a school bus. 1040nr form Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). 1040nr form Exclusive use by a qualified blood collector organization. 1040nr form In a highway vehicle owned by the United States that is not used on a highway. 1040nr form Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). 1040nr form 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). 1040nr form In a vehicle owned by an aircraft museum. 1040nr form As a fuel in a propulsion engine of a diesel-powered train. 1040nr form 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. 1040nr form 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. 1040nr form Registered ultimate vendor (state use). 1040nr form   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). 1040nr form 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. 1040nr form The ultimate vendor must be registered by the IRS. 1040nr form See Registration Requirements, earlier. 1040nr form Registered ultimate vendor (blocked pump). 1040nr form   This is an ultimate vendor that sells undyed kerosene from a blocked pump. 1040nr form   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. 1040nr form Blocked pump. 1040nr form   A blocked pump is a fuel pump that meets all the following requirements. 1040nr form It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. 1040nr form It is at a fixed location. 1040nr form It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. 1040nr form ” It meets either of the following conditions. 1040nr form It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. 1040nr form 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. 1040nr form Registered ultimate vendor (certain intercity and local buses). 1040nr form   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. 1040nr form   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. 1040nr form A sample waiver is included as Model Waiver N in the Appendix. 1040nr form The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 1040nr form Credit Card Purchases. 1040nr form   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. 1040nr form   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. 1040nr form 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. 1040nr form The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. 1040nr form 198 per gallon is $. 1040nr form 197 (if exported, the claim rate is $. 1040nr form 198). 1040nr form 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. 1040nr form On a farm for farming purposes. 1040nr form Off-highway business use. 1040nr form Export. 1040nr form In a qualified local bus. 1040nr form In a school bus. 1040nr form Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). 1040nr form Exclusive use by a qualified blood collector organization. 1040nr form In a highway vehicle owned by the United States that is not used on a highway. 1040nr form Exclusive use by a nonprofit educational organization. 1040nr form Exclusive use by a state, political subdivision of a state, or the District of Columbia. 1040nr form In an aircraft or vehicle owned by an aircraft museum. 1040nr form Blender claims. 1040nr form   The claim rate for undyed diesel fuel taxed at $. 1040nr form 244 and used to produce a diesel-water fuel emulsion is $. 1040nr form 046 per gallon of diesel fuel so used. 1040nr form The blender must be registered by the IRS in order to make the claim. 1040nr form 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 $. 1040nr form 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. 1040nr form Kerosene for Use in Aviation Ultimate purchasers. 1040nr form   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. 1040nr form   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. 1040nr form Generally, the ultimate purchaser is the aircraft operator. 1040nr form   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. 1040nr form On a farm for farming purposes. 1040nr form Certain helicopter and fixed-wing aircraft uses. 1040nr form Exclusive use by a qualified blood collector organization. 1040nr form Exclusive use by a nonprofit educational organization. 1040nr form In an aircraft owned by an aircraft museum. 1040nr form In military aircraft. 1040nr form Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. 1040nr form   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. 1040nr form 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. 1040nr form   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. 1040nr form For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. 1040nr form 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. 1040nr form 025 per gallon part of the tax. 1040nr form The ultimate vendor may make this claim. 1040nr form The operator may make a claim for the $. 1040nr form 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. 1040nr form 175 tax per gallon. 1040nr form Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. 1040nr form   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. 1040nr form A sample waiver is included as Model Waiver L in the Appendix. 1040nr form The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. 1040nr form   Noncommercial aviation means any use of an aircraft not described as commercial aviation. 1040nr form For the definition of commercial aviation, see Commercial aviation on page 11. 1040nr form Kerosene for use in nonexempt, noncommercial aviation. 1040nr form   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. 1040nr form The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. 1040nr form A sample certificate is included as Model Certificate Q in the Appendix. 1040nr form The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 1040nr form Kerosene for use in aviation by a state or local government. 1040nr form   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). 1040nr form 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. 1040nr form The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. 1040nr form A sample certificate is included as Model Certificate P in the Appendix. 1040nr form The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. 1040nr form Credit card purchases. 1040nr form   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. 1040nr form   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. 1040nr form Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. 1040nr form 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. 1040nr form The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. 1040nr form On a farm for farming purposes. 1040nr form Off-highway business use. 1040nr form In a boat engaged in commercial fishing. 1040nr form In certain intercity and local buses. 1040nr form In a school bus. 1040nr form In a qualified local bus. 1040nr form Exclusive use by a qualified blood collector organization. 1040nr form Exclusive use by a nonprofit educational organization. 1040nr form Exclusive use by a state, political subdivision of a state, or the District of Columbia. 1040nr form In an aircraft or vehicle owned by an aircraft museum. 1040nr form Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. 1040nr form See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. 1040nr form Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. 1040nr form This is in addition to all other taxes imposed on the sale or use of the fuel. 1040nr form The section 4081(e) refund (discussed below) cannot be claimed. 1040nr form 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. 1040nr form No credit against any tax is allowed for this tax. 1040nr form For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. 1040nr form Conditions to allowance of refund. 1040nr form   A claim for refund of the tax is allowed only if all the following conditions are met. 1040nr form A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). 1040nr form After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). 1040nr form The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). 1040nr form The person that paid the first tax has met the reporting requirements, discussed next. 1040nr form Reporting requirements. 1040nr form   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. 1040nr form A model first taxpayer's report is shown in the Appendix as Model Certificate B. 1040nr form The report must contain all information needed to complete the model. 1040nr form   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. 1040nr form Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. 1040nr form Optional reporting. 1040nr form   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. 1040nr form 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. 1040nr form Providing information. 1040nr form   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. 1040nr form If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. 1040nr form   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. 1040nr form 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. 1040nr form A model statement of subsequent seller is shown in the Appendix as Model Certificate A. 1040nr form The statement must contain all information necessary to complete the model. 1040nr form   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. 1040nr form Each buyer must be given a copy of the report. 1040nr form Refund claim. 1040nr form   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. 1040nr form You must make your claim for refund on Form 8849. 1040nr form Complete Schedule 5 (Form 8849) and attach it to your Form 8849. 1040nr form Do not include this claim with a claim under another tax provision. 1040nr form You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. 1040nr form You must submit the following information with your claim. 1040nr form A copy of the first taxpayer's report (discussed earlier). 1040nr form A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. 1040nr form Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. 1040nr form If applicable, the type of use number from Table 2-1 is indicated in each heading. 1040nr form Type of use table. 1040nr form   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. 1040nr form For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. 1040nr form Table 2-1. 1040nr form Type of Use Table No. 1040nr form 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. 1040nr form 1). 1040nr form   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. 1040nr form Farm. 1040nr form   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. 1040nr form It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. 1040nr form A fish farm is an area where fish are grown or raised — not merely caught or harvested. 1040nr form Farming purposes. 1040nr form   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. 1040nr form To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040nr form To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040nr form To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040nr form To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040nr form For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040nr form Commodity means a single raw product. 1040nr form For example, apples and peaches are two separate commodities. 1040nr form 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. 1040nr form , is incidental to your farming operations. 1040nr form Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. 1040nr form   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. 1040nr form However, see Custom application of fertilizer and pesticide, next. 1040nr form   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. 1040nr form 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. 1040nr form Custom application of fertilizer and pesticide. 1040nr form   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. 1040nr form Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040nr form For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040nr form 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. 1040nr form Fuel used between airfield and farm. 1040nr form   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. 1040nr form Fuel not used for farming. 1040nr form   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. 1040nr form 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. 1040nr form For personal use, such as mowing the lawn. 1040nr form In processing, packaging, freezing, or canning operations. 1040nr form In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040nr form Off-highway business use (No. 1040nr form 2). 1040nr form   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. 1040nr form The terms “highway vehicle,” “public highway,” and “registered” are defined below. 1040nr form Do not consider any use in a boat as an off-highway business use. 1040nr form   Off-highway business use includes fuels used in any of the following ways. 1040nr form In stationary machines such as generators, compressors, power saws, and similar equipment. 1040nr form For cleaning purposes. 1040nr form In forklift trucks, bulldozers, and earthmovers. 1040nr form   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. 1040nr form Example. 1040nr form Caroline owns a landscaping business. 1040nr form She uses power lawn mowers and chain saws in her business. 1040nr form The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. 1040nr form The gasoline used in her personal lawn mower at home does not qualify. 1040nr form Highway vehicle. 1040nr form   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. 1040nr form Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. 1040nr form 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. 1040nr form A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). 1040nr form A special kind of cargo, goods, supplies, or materials. 1040nr form Some off-highway task unrelated to highway transportation, except as discussed next. 1040nr form Vehicles not considered highway vehicles. 1040nr form   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. 1040nr form Specially designed mobile machinery for nontransportation functions. 1040nr form A self-propelled vehicle is not a highway vehicle if all the following apply. 1040nr form 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. 1040nr form 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. 1040nr form 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. 1040nr form The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. 1040nr form Vehicles specially designed for off-highway transportation. 1040nr form 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. 1040nr form 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. 1040nr form It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. 1040nr form Nontransportation trailers and semitrailers. 1040nr form 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. 1040nr form For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. 1040nr form Public highway. 1040nr form   A public highway includes any road in the United States that is not a private roadway. 1040nr form This includes federal, state, county, and city roads and streets. 1040nr form Registered. 1040nr form   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. 1040nr form Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. 1040nr form 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. 1040nr form Dual use of propulsion motor. 1040nr form   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. 1040nr form It does not matter if the special equipment is mounted on the vehicle. 1040nr form Example. 1040nr form The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. 1040nr form The fuel used in the motor to run the mixer is not off-highway business use. 1040nr form Use in separate motor. 1040nr form   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. 1040nr form 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. 1040nr form You may make a reasonable estimate based on your operating experience and supported by your records. 1040nr form   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. 1040nr form Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. 1040nr form The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. 1040nr form Example. 1040nr form Hazel owns a refrigerated truck. 1040nr form It has a separate motor for the refrigeration unit. 1040nr form The same tank supplies both motors. 1040nr form Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. 1040nr form Therefore, 10% of the fuel is used in an off-highway business use. 1040nr form Fuel lost or destroyed. 1040nr form   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. 1040nr form Export (No. 1040nr form 3). 1040nr form   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. 1040nr form Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. 1040nr form In a boat engaged in commercial fishing (No. 1040nr form 4). 1040nr form   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. 1040nr form They include boats used in both fresh and salt water fishing. 1040nr form They do not include boats used for both sport fishing and commercial fishing on the same trip. 1040nr form In certain intercity and local buses (No. 1040nr form 5). 1040nr form   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. 1040nr form The bus must be engaged in one of the following activities. 1040nr form Scheduled transportation along regular routes. 1040nr form Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. 1040nr form Vans and similar vehicles used for van-pooling or taxi service do not qualify. 1040nr form Available to the general public. 1040nr form   This means you offer service to more than a limited number of persons or organizations. 1040nr form 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. 1040nr form A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. 1040nr form Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. 1040nr form In a qualified local bus (No. 1040nr form 6). 1040nr form   In a qualified local bus means fuel used in a bus meeting all the following requirements. 1040nr form It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. 1040nr form It operates along scheduled, regular routes. 1040nr form It has a seating capacity of at least 20 adults (excluding the driver). 1040nr form It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. 1040nr form Intracity passenger land transportation. 1040nr form   This is the land transportation of passengers between points located within the same metropolitan area. 1040nr form It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. 1040nr form Under contract. 1040nr form   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. 1040nr form More than a nominal subsidy. 1040nr form   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. 1040nr form 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. 1040nr form In a school bus (No. 1040nr form 7). 1040nr form   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. 1040nr form 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. 1040nr form For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 1040nr form 8). 1040nr form   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. 1040nr form In foreign trade (No. 1040nr form 9). 1040nr form   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. 1040nr form The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. 1040nr form In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. 1040nr form Certain helicopter and fixed-wing aircraft uses (No. 1040nr form 10). 1040nr form   Includes: Certain helicopter uses. 1040nr form   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. 1040nr form Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. 1040nr form Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040nr form Providing emergency medical transportation. 1040nr form   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. 1040nr form For item (1), treat each flight segment as a separate flight. 1040nr form Fixed-wing aircraft uses. 1040nr form   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. 1040nr form Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). 1040nr form Providing emergency medical transportation. 1040nr form The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. 1040nr form 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. 1040nr form Exclusive use by a qualified blood collector organization (No. 1040nr form 11). 1040nr form   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. 1040nr form Qualified blood collector organization. 1040nr form   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. 1040nr form In a highway vehicle owned by the United States that is not used on a highway (No. 1040nr form 12). 1040nr form   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. 1040nr form This use applies whether or not the vehicle is registered or required to be registered for highway use. 1040nr form Exclusive use by a nonprofit educational organization (No. 1040nr form 13). 1040nr form   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. 1040nr form It has a regular faculty and curriculum. 1040nr form It has a regularly enrolled body of students who attend the place where the instruction normally occurs. 1040nr form   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. 1040nr form Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 1040nr form 14). 1040nr form   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. 1040nr form A state or local government is any state, any political subdivision thereof, or the District of Columbia. 1040nr form 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. 1040nr form Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. 1040nr form In an aircraft or vehicle owned by an aircraft museum (No. 1040nr form 15). 1040nr form   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. 1040nr form It is exempt from income tax as an organization described in section 501(c)(3). 1040nr form It is operated as a museum under a state (or District of Columbia) charter. 1040nr form It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. 1040nr form   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). 1040nr form In military aircraft (No. 1040nr form 16). 1040nr form   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. 1040nr form In commercial aviation (other than foreign trade). 1040nr form   See Commercial aviation, earlier, for the definition. 1040nr form Use in a train. 1040nr form   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. 1040nr form This includes use in a locomotive, work train, switching engine, and track maintenance machine. 1040nr form 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. 1040nr form 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. 1040nr form Biodiesel or renewable diesel mixture credit claimant. 1040nr form   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. 1040nr form Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). 1040nr form   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. 1040nr form The credit is based on the gallons of biodiesel or renewable diesel in the mixture. 1040nr form 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. 1040nr form Claim requirements. 1040nr form   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. 1040nr form Alternative fuel credit claimant. 1040nr form   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. 1040nr form Carbon capture requirement. 1040nr form   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. 1040nr form Alternative fuel credit. 1040nr form   The registered alternative fueler is the person eligible to make the claim. 1040nr form 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. 1040nr form An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. 1040nr form Alternative fuel mixture credit claimant. 1040nr form   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. 1040nr form The credit is based on the gallons of alternative fuel in the mixture. 1040nr form An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). 1040nr form Registration. 1040nr form   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. 1040nr form See Registration Requirements in chapter 1. 1040nr form Credits for fuel provide incentive for United States production. 1040nr form   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. 1040nr form The United States includes any possession of the United States. 1040nr form Credit for fuels derived from paper or pulp production. 1040nr form   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. 1040nr form 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. 1040nr form 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. 1040nr form See Notice 2005-4 and the Instructions for Form 720 for more information. 1040nr form Also see Notice 2013-26 on page 984 of I. 1040nr form R. 1040nr form B. 1040nr form 2013-18 at www. 1040nr form irs. 1040nr form gov/pub/irs-irbs/irb13-18. 1040nr form pdf; and see chapter 2, later. 1040nr form Coordination with income tax credit. 1040nr form   Only one credit may be taken for any amount of biodiesel or renewable diesel. 1040nr form 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. 1040nr form   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. 1040nr form Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. 1040nr form   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. 1040nr form   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. 1040nr form Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. 1040nr form This section also covers recordkeeping requirements and when to include the credit or refund in your income. 1040nr form 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. 1040nr form In some cases, you will have to attach additional information. 1040nr form You need to keep records that support your claim for a credit or refund. 1040nr form 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. 1040nr form Ultimate purchaser. 1040nr form   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. 1040nr form If you are an ultimate purchaser, you must keep the following records. 1040nr form The number of gallons purchased and used during the period covered by your claim. 1040nr form The dates of the purchases. 1040nr form The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. 1040nr form The nontaxable use for which you used the fuel. 1040nr form The number of gallons used for each nontaxable use. 1040nr form It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. 1040nr form If the fuel is exported, you must have proof of exportation. 1040nr form   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. 1040nr form Exceptions. 1040nr form    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. 1040nr form However, see Claims by credit card issuers, later, for an exception. 1040nr form The ultimate purchaser may not claim a credit or refund as follows. 1040nr form 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. 1040nr form A new certificate is required each year or when any information in the current certificate expires. 1040nr form 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. 1040nr form A new waiver is required each year or when any information in the current waiver expires. 1040nr form 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. 1040nr form A new waiver is required each year or when any information in the current waiver expires. 1040nr form 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. 1040nr form A new certificate is required each year or when any information in the current certificate expires. 1040nr form Registered ultimate vendor. 1040nr form   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. 1040nr form If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. 1040nr form   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. 1040nr form You are required to have a valid certificate or waiver in your possession in order to make the claim. 1040nr form   In addition, you must have a registration number that has not been revoked or suspended. 1040nr form See Form 637. 1040nr form State use. 1040nr form   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. 1040nr form 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. 1040nr form The name and taxpayer identification number of each person (government unit) that bought the fuel. 1040nr form The number of gallons sold to each person. 1040nr form An unexpired certificate from the buyer. 1040nr form See Model Certificate P in the Appendix. 1040nr form 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. 1040nr form Nonprofit educational organization and state use. 1040nr form   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. 1040nr form 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. 1040nr form The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. 1040nr form The number of gallons sold to each person. 1040nr form An unexpired certificate from the buyer. 1040nr form See Model Certificate M in the Appendix. 1040nr form  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. 1040nr form Blocked pump. 1040nr form   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. 1040nr form 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. 1040nr form The date of each sale. 1040nr form The name and address of the buyer. 1040nr form The number of gallons sold to that buyer. 1040nr form Certain intercity and local bus use. 1040nr form   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. 1040nr form You must keep the following information. 1040nr form The date of each sale. 1040nr form The name and address of the buyer. 1040nr form The number of gallons sold to the buyer. 1040nr form A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 1040nr form See Model Waiver N in the Appendix. 1040nr form Kerosene for use in commercial aviation or noncommercial aviation. 1040nr form   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. 1040nr form See Kerosene for use in aviation, earlier, for a list of nontaxable uses. 1040nr form You must keep the following information. 1040nr form The date of each sale. 1040nr form The name and address of the buyer. 1040nr form The number of gallons sold to the buyer. 1040nr form A copy of the waiver signed by the buyer at the time the credit or payment is claimed. 1040nr form See Model Waiver L in the Appendix. 1040nr form Kerosene for use in nonexempt, noncommercial aviation. 1040nr form   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. 1040nr form You must keep the following information. 1040nr form The date of each sale. 1040nr form The name and address of the buyer. 1040nr form The number of gallons sold to the buyer. 1040nr form A copy of the certificate signed by the buyer at the time the credit or payment is claimed. 1040nr form See Model Certificate Q in the Appendix. 1040nr form Claims by credit card issuers. 1040nr form   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. 1040nr form 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). 1040nr form   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. 1040nr form 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. 1040nr form   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. 1040nr form A state is not allowed to make a claim for these fuels. 1040nr form 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. 1040nr form   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. 1040nr form The total number of gallons. 1040nr form Its registration number. 1040nr form 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. 1040nr form 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. 1040nr form 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. 1040nr form Taxpayer identification number. 1040nr form   To file a claim, you must have a taxpayer identification number. 1040nr form 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. 1040nr form   If you normally file only a U. 1040nr form S. 1040nr form individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. 1040nr form You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. 1040nr form To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 1040nr form   If you operate a business, use your EIN. 1040nr form If you do not have an EIN, you may apply for one online. 1040nr form Go to the IRS website at irs. 1040nr form gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. 1040nr form 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. 1040nr form Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040nr form Complete and attach to Form 8849 the appropriate Form 8849 schedules. 1040nr form The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040nr form If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. 1040nr form See the Instructions for Form 720. 1040nr form 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. 1040nr form 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. 1040nr form 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. 1040nr form 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. 1040nr form Only one claim may be made for any particular amount of alternative fuel. 1040nr form 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. 1040nr form See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. 1040nr form 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. 1040nr form If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. 1040nr form Credit only. 1040nr form   You can claim the following taxes only as a credit on Form 4136. 1040nr form Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. 1040nr form Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. 1040nr form Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. 1040nr form 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). 1040nr form When to file. 1040nr form   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). 1040nr form You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040nr form 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. 1040nr form How to claim a credit. 1040nr form   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. 1040nr form Individuals. 1040nr form   You claim the credit on the “Credits from” line of Form 1040. 1040nr form Also check box b on that line. 1040nr form If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040nr form Partnerships. 1040nr form   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. 1040nr form , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Change of Address – Online Forms

Are you moving? Report your change of address to continue receiving mail and government benefits. We list the change of address forms online, so you can find everything you need in one place, including the USPS (U.S. Postal Service) form.


U.S. Postal Service: Forward Your Mail

  • Change Your Address Online  – Change your address online for a $1 fee if you have a credit card and valid e-mail address. You can also print the form and then mail or deliver it to your local post office to change your address for free. After changing your address, the U.S. Postal Service will forward your mail to your new address for up to one year.
  • Locate a Post Office  – Find your local post office to pick up or drop off a change of address form.

Other Federal Agencies

  • Internal Revenue Service (PDF)  – Change your address with the IRS if you are expecting a tax refund or other mail. You can also change your address with the IRS by writing your new address in the appropriate boxes on your tax return when you file.
  • Social Security Administration  – If you receive benefits or have Medicare, you can use your mySocialSecurity account to report a change of address. If you don't receive benefits, contact Social Security at 1-800-772-1213 (TTY 1-800-325-0778).
  • Department of Veterans Affairs (PDF)  – Change your address if you are a veteran who receives benefit payments or you wish to update your records.
  • U.S. Citizenship and Immigration Services  – If you are a non-U.S. citizen who is required to register with USCIS, then you need to let them know if you move.

State Agencies

  • Driver's License  – Contact your state if you need to change your address on your driver's license or motor vehicle registration.
  • Voter Registration  – Contact your state's election office if you want to change your address on your voter registration record.

The 1040nr Form

1040nr form 5. 1040nr form   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. 1040nr form You may be able to reduce your federal income tax by claiming one or more of these credits. 1040nr form Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. 1040nr form For more information, see Publication 524, Credit for the Elderly or the Disabled. 1040nr form You can take the credit only if you file Form 1040 or Form 1040A. 1040nr form You cannot take the credit if you file Form 1040EZ or Form 1040NR. 1040nr form Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040nr form You are a qualified individual. 1040nr form Your income is not more than certain limits. 1040nr form  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. 1040nr form   Qualified Individual You are a qualified individual for this credit if you are a U. 1040nr form S. 1040nr form citizen or resident alien, and either of the following applies. 1040nr form You were age 65 or older at the end of 2013. 1040nr form You were under age 65 at the end of 2013 and all three of the following statements are true. 1040nr form You retired on permanent and total disability (explained later). 1040nr form You received taxable disability income for 2013. 1040nr form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040nr form Age 65. 1040nr form You are considered to be age 65 on the day before your 65th birthday. 1040nr form Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. 1040nr form Figure 5-A. 1040nr form Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040nr form Please click the link to view the image. 1040nr form Figure 5-A, Are you a qualified individual? U. 1040nr form S. 1040nr form citizen or resident alien. 1040nr form   You must be a U. 1040nr form S. 1040nr form citizen or resident alien (or be treated as a resident alien) to take the credit. 1040nr form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040nr form Exceptions. 1040nr form   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040nr form S. 1040nr form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040nr form S. 1040nr form resident alien. 1040nr form If you make that choice, both you and your spouse are taxed on your worldwide income. 1040nr form   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040nr form S. 1040nr form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040nr form S. 1040nr form resident alien for the entire year. 1040nr form In that case, you may be allowed to take the credit. 1040nr form   For information on these choices, see chapter 1 of Publication 519, U. 1040nr form S. 1040nr form Tax Guide for Aliens. 1040nr form Married persons. 1040nr form   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040nr form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040nr form Head of household. 1040nr form   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. 1040nr form See Publication 524 and Publication 501. 1040nr form Under age 65. 1040nr form   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). 1040nr form You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 1040nr form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. 1040nr form   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040nr form If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040nr form Permanent and total disability. 1040nr form   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040nr form A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040nr form See Physician's statement , later. 1040nr form Substantial gainful activity. 1040nr form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040nr form   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040nr form   Substantial gainful activity is not work you do to take care of yourself or your home. 1040nr form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040nr form However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040nr form    Figure 5-B. 1040nr form Income Limits IF your filing status is. 1040nr form . 1040nr form . 1040nr form THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. 1040nr form . 1040nr form . 1040nr form OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040nr form . 1040nr form . 1040nr form single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040nr form Physician's statement. 1040nr form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040nr form   You do not have to file this statement with your tax return, but you must keep it for your records. 1040nr form The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. 1040nr form Veterans. 1040nr form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040nr form VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040nr form You can get this form from your local VA regional office. 1040nr form Physician's statement obtained in earlier year. 1040nr form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040nr form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. 1040nr form If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. 1040nr form   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. 1040nr form Disability income. 1040nr form   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040nr form   Disability income must meet the following two requirements. 1040nr form It must be paid under your employer's accident or health plan or pension plan. 1040nr form It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. 1040nr form Payments that are not disability income. 1040nr form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040nr form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040nr form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040nr form Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. 1040nr form Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. 1040nr form Figuring the credit yourself. 1040nr form   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). 1040nr form Next, fill out Schedule R (Form 1040A or 1040), Part III. 1040nr form Credit figured for you. 1040nr form   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). 1040nr form If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. 1040nr form Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 1040nr form The credit can be up to 35% of your expenses. 1040nr form To qualify, you must pay these expenses so you can work or look for work. 1040nr form If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. 1040nr form If the correct information is not shown, the credit may be reduced or disallowed. 1040nr form You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. 1040nr form For more information, see Publication 503, Child and Dependent Care Expenses. 1040nr form Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. 1040nr form The EIC is available to persons with or without a qualifying child. 1040nr form Credit has no effect on certain welfare benefits. 1040nr form   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. 1040nr form These programs include the following. 1040nr form Medicaid and supplemental security income (SSI). 1040nr form Supplemental Nutrition Assistance Program (food stamps). 1040nr form Low-income housing. 1040nr form Temporary Assistance for Needy Families (TANF). 1040nr form  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. 1040nr form Check with your local benefit coordinator to find out if your refund will affect your benefits. 1040nr form Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. 1040nr form The specific rules you must meet depend on whether you have a qualifying child. 1040nr form If you have a qualifying child, the rules in Parts A, B, and D apply to you. 1040nr form If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. 1040nr form  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. 1040nr form You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). 1040nr form The sections that follow provide additional information for some of the rules. 1040nr form Adjusted gross income (AGI). 1040nr form   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. 1040nr form Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). 1040nr form Table 5-1. 1040nr form Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. 1040nr form Second, you must meet all the rules in one of these columns, whichever applies. 1040nr form Third, you must meet the rule in this column. 1040nr form Part A. 1040nr form  Rules for Everyone Part B. 1040nr form  Rules If You Have a Qualifying Child Part C. 1040nr form  Rules If You Do Not Have a Qualifying Child Part D. 1040nr form  Figuring and Claiming the EIC 1. 1040nr form Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 1040nr form 2. 1040nr form You must have a valid social security number. 1040nr form  3. 1040nr form Your filing status cannot be “Married filing separately. 1040nr form ” 4. 1040nr form You must be a U. 1040nr form S. 1040nr form citizen or resident alien all year. 1040nr form  5. 1040nr form You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). 1040nr form  6. 1040nr form Your investment income must be $3,300 or less. 1040nr form  7. 1040nr form You must have earned income. 1040nr form 8. 1040nr form Your child must meet the relationship, age, residency, and joint return tests. 1040nr form  9. 1040nr form Your qualifying child cannot be used by more than one person to claim the EIC. 1040nr form  10. 1040nr form You generally cannot be a qualifying child of another person. 1040nr form 11. 1040nr form You must be at least age 25 but under age 65. 1040nr form  12. 1040nr form You cannot be the dependent of another person. 1040nr form  13. 1040nr form You generally cannot be a qualifying child of another person. 1040nr form  14. 1040nr form You must have lived in the United States more than half of the year. 1040nr form 15. 1040nr form Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. 1040nr form Social security number. 1040nr form   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). 1040nr form Any qualifying child listed on Schedule EIC also must have a valid SSN. 1040nr form (See Qualifying child , later, if you have a qualifying child. 1040nr form )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. 1040nr form An example of a federally funded benefit is Medicaid. 1040nr form Investment income. 1040nr form   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. 1040nr form If your investment income is more than $3,300, you cannot claim the credit. 1040nr form For most people, investment income is the total of the following amounts. 1040nr form Taxable interest (line 8a of Form 1040 or 1040A). 1040nr form Tax-exempt interest (line 8b of Form 1040 or 1040A). 1040nr form Dividend income (line 9a of Form 1040 or 1040A). 1040nr form Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). 1040nr form  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. 1040nr form   For more information about investment income, see Publication 596, Earned Income Credit. 1040nr form Earned income. 1040nr form   Under Rule 7, you must have earned income to claim the EIC. 1040nr form Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. 1040nr form Earned income includes all of the following types of income. 1040nr form Wages, salaries, tips, and other taxable employee pay. 1040nr form Employee pay is earned income only if it is taxable. 1040nr form Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. 1040nr form But there is an exception for nontaxable combat pay, which you can choose to include in earned income. 1040nr form Net earnings from self-employment. 1040nr form Gross income received as a statutory employee. 1040nr form Gross income defined. 1040nr form   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 1040nr form Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040nr form If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. 1040nr form Self-employed persons. 1040nr form   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. 1040nr form If you do not, you may not get all the credit to which you are entitled. 1040nr form Disability benefits. 1040nr form   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 1040nr form Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. 1040nr form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. 1040nr form   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. 1040nr form It does not matter whether you have reached minimum retirement age. 1040nr form If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. 1040nr form Income that is not earned income. 1040nr form   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. 1040nr form Do not include any of these items in your earned income. 1040nr form Workfare payments. 1040nr form   Nontaxable workfare payments are not earned income for the EIC. 1040nr form These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. 1040nr form Qualifying child. 1040nr form   Under Rule 8, your child is a qualifying child if your child meets four tests. 1040nr form The four tests are: Relationship, Age, Residency, and Joint return. 1040nr form   The four tests are illustrated in Figure 5-C. 1040nr form See Publication 596 for more information about each test. 1040nr form Figure 5-C. 1040nr form Tests for Qualifying Child A qualifying child for the EIC is a child who is your. 1040nr form . 1040nr form . 1040nr form Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . 1040nr form . 1040nr form . 1040nr form Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. 1040nr form . 1040nr form . 1040nr form Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. 1040nr form . 1040nr form . 1040nr form Lived with you in the United States for more than half of 2013. 1040nr form  If the child did not live with you for the required time, see Publication 596 for more information. 1040nr form Figuring the EIC To figure the amount of your credit, you have two choices. 1040nr form Have the IRS figure the EIC for you. 1040nr form If you want to do this, see IRS Will Figure the EIC for You in Publication 596. 1040nr form Figure the EIC yourself. 1040nr form If you want to do this, see How To Figure the EIC Yourself in Publication 596. 1040nr form Prev  Up  Next   Home   More Online 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