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

1040x address send Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. 1040x address send The IRS Must Contact Your Spouse or Former Spouse Tax Court Review of Request Community Property LawsRelief for Married Persons Who Did Not File Joint Returns Innocent Spouse ReliefUnderstated Tax Erroneous Items Actual Knowledge or Reason To Know Indications of Unfairness for Innocent Spouse Relief Separation of Liability ReliefLimitations on Relief Equitable ReliefConditions for Getting Equitable Relief Factors for Determining Whether To Grant Equitable Relief RefundsProof Required Refunds Under Equitable Relief Limit on Amount of Refund Filled-in Form 8857 Flowcharts How To Request Relief File Form 8857 to ask the IRS for the types of relief discussed in this publication. 1040x address send If you are requesting relief for more than three tax years, you must file an additional Form 8857. 1040x address send The IRS will review your Form 8857 and let you know if you qualify. 1040x address send A completed Form 8857 is shown later. 1040x address send When to file Form 8857. 1040x address send   You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. 1040x address send The following are some of the ways you may become aware of such a liability. 1040x address send The IRS is examining your tax return and proposing to increase your tax liability. 1040x address send The IRS sends you a notice. 1040x address send   You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you that occurs after July 22, 1998. 1040x address send (But see the exceptions below for different filing deadlines that apply. 1040x address send ) For this reason, do not delay filing because you do not have all the documentation. 1040x address send   Collection activities that may start the 2-year period are: The IRS offset your income tax refund against an amount you owed on a joint return for another year and the IRS informed you about your right to file Form 8857. 1040x address send The filing of a claim by the IRS in a court proceeding in which you were a party or the filing of a claim in a proceeding that involves your property. 1040x address send This includes the filing of a proof of claim in a bankruptcy proceeding. 1040x address send The filing of a suit by the United States against you to collect the joint liability. 1040x address send The issuance of a section 6330 notice, which notifies you of the IRS' intent to levy and your right to a collection due process (CDP) hearing. 1040x address send The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. 1040x address send Exception for equitable relief. 1040x address send   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. 1040x address send irs. 1040x address send gov/irb/2011-32_IRB/ar11. 1040x address send html) expanding the amount of time to request equitable relief. 1040x address send The amount of time to request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or both: Balance Due – Generally, you must file your request within the time period the IRS has to collect the tax. 1040x address send Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. 1040x address send In certain cases, the 10-year period is suspended. 1040x address send The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. 1040x address send See Pub. 1040x address send 594, The IRS Collection Process, for details. 1040x address send Credit or Refund – Generally, you must file your request within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. 1040x address send But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. 1040x address send See Pub. 1040x address send 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. 1040x address send Both a Balance Due and a Credit or Refund – If you are seeking a refund of amounts you paid and relief from a balance due over and above what you have paid, the time period for credit or refund will apply to any payments you have made, and the time period for collection of a balance due amount will apply to any unpaid liability. 1040x address send Exception for relief based on community property laws. 1040x address send   If you are requesting relief based on community property laws, a different filing deadline applies. 1040x address send See Relief from liability arising from community property law discussed later under Community Property Laws . 1040x address send Form 8857 filed by or on behalf of a decedent. 1040x address send   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. 1040x address send An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. 1040x address send For purposes of separation of liability relief (discussed later), the decedent's marital status is determined on the earlier of the date relief was requested or the date of death. 1040x address send Situations in which you are not entitled to relief. 1040x address send   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. 1040x address send In a final decision dated after July 22, 1998, a court considered whether to grant you relief from joint liability and decided not to do so. 1040x address send In a final decision dated after July 22, 1998, a court did not consider whether to grant you relief from joint liability, but you meaningfully participated in the proceeding and could have asked for relief. 1040x address send You entered into an offer in compromise with the IRS. 1040x address send You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. 1040x address send Exception for agreements relating to TEFRA partnership proceedings. 1040x address send   You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, while you were a party to a pending TEFRA partnership proceeding. 1040x address send (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. 1040x address send ) You are not entitled to relief for the nonpartnership items, but you will be entitled to relief for the partnership items (if you otherwise qualify). 1040x address send Transferee liability not affected by innocent spouse relief provisions. 1040x address send   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. 1040x address send Therefore, even if you are relieved of the tax liability under the innocent spouse relief provisions, you may remain liable for the unpaid tax, interest, and penalties to the extent provided by these laws. 1040x address send Example. 1040x address send Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. 1040x address send Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. 1040x address send In August 2010, the IRS assessed a deficiency for the 2008 return. 1040x address send The items causing the deficiency belong to Herb. 1040x address send Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. 1040x address send However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. 1040x address send The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. 1040x address send There are no exceptions, even for victims of spousal abuse or domestic violence. 1040x address send We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. 1040x address send If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him or her of its preliminary and final determinations regarding your request for relief. 1040x address send However, to protect your privacy, the IRS will not disclose your personal information (for example, your current name, address, phone number(s), information about your employer, your income or assets) or any other information that does not relate to making a determination about your request for relief from liability. 1040x address send If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. 1040x address send Tax Court Review of Request After you file Form 8857, you may be able to petition (ask) the United States Tax Court to review your request for relief in the following two situations. 1040x address send The IRS sends you a final determination letter regarding your request for relief. 1040x address send You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. 1040x address send If you seek equitable relief for an underpaid tax, you will be able to get a Tax Court review of your request only if the tax arose or remained unpaid on or after December 20, 2006. 1040x address send The United States Tax Court is an independent judicial body and is not part of the IRS. 1040x address send You must file a petition with the United States Tax Court in order for it to review your request for relief. 1040x address send You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. 1040x address send If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. 1040x address send You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address:    United States Tax Court 400 Second Street, NW Washington, DC 20217 Or you can visit the Tax Court's website at www. 1040x address send ustaxcourt. 1040x address send gov Community Property Laws You must generally follow community property laws when filing a tax return if you are married and live in a community property state. 1040x address send Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x address send Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040x address send However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040x address send Relief for Married Persons Who Did Not File Joint Returns Married persons who live in community property states, but who did not file joint returns, have two ways to get relief. 1040x address send Relief From Liability Arising From Community Property Law You are not responsible for the tax relating to an item of community income if all the following conditions exist. 1040x address send You did not file a joint return for the tax year. 1040x address send You did not include the item of community income in gross income. 1040x address send The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. 1040x address send Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. 1040x address send Your spouse's (or former spouse's) distributive share of partnership income. 1040x address send Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). 1040x address send Use the appropriate community property law to determine what is separate property. 1040x address send Any other income that belongs to your spouse (or former spouse) under community property law. 1040x address send You establish that you did not know of, and had no reason to know of, that community income. 1040x address send See  Actual Knowledge or Reason To Know , below. 1040x address send Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. 1040x address send See Indications of unfairness for liability arising from community property law, later. 1040x address send Actual knowledge or reason to know. 1040x address send   You knew or had reason to know of an item of community income if: You actually knew of the item of community income, or A reasonable person in similar circumstances would have known of the item of community income. 1040x address send Amount of community income unknown. 1040x address send   If you are aware of the source of the item of community income or the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason to know of the item of community income. 1040x address send Not knowing the specific amount is not a basis for relief. 1040x address send Reason to know. 1040x address send   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. 1040x address send The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. 1040x address send The financial situation of you and your spouse (or former spouse). 1040x address send Your educational background and business experience. 1040x address send Whether the item of community income represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). 1040x address send Indications of unfairness for liability arising from community property law. 1040x address send   The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax due to the item of community income. 1040x address send   The following are examples of factors the IRS will consider. 1040x address send Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). 1040x address send Whether your spouse (or former spouse) deserted you. 1040x address send Whether you and your spouse have been divorced or separated. 1040x address send  For other factors see Factors for Determining Whether To Grant Equitable Relief later. 1040x address send Benefit from omitted item of community income. 1040x address send   A benefit includes normal support, but does not include de minimis (small) amounts. 1040x address send Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers received several years after the filing of the return. 1040x address send   For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), you are considered to have benefitted from those omitted items of community income. 1040x address send Equitable Relief If you do not qualify for the relief described above and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief (discussed later). 1040x address send How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. 1040x address send Fill in Form 8857 according to the instructions. 1040x address send For relief from liability arising from community property law, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse for the tax year for which you are requesting relief. 1040x address send However, if the IRS begins an examination of your return during that 6-month period, the latest time for requesting relief is 30 days after the date the IRS' initial contact letter to you. 1040x address send The period of limitation on assessment is the amount of time, generally three years, that the IRS has from the date you filed the return to assess taxes that you owe. 1040x address send Innocent Spouse Relief By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. 1040x address send Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). 1040x address send However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. 1040x address send The IRS can collect these amounts from either you or your spouse (or former spouse). 1040x address send You must meet all of the following conditions to qualify for innocent spouse relief. 1040x address send You filed a joint return. 1040x address send There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). 1040x address send You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). 1040x address send See Actual Knowledge or Reason To Know, later. 1040x address send Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040x address send See Indications of Unfairness for Innocent Spouse Relief , later. 1040x address send Innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. 1040x address send A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040x address send Understated Tax You have an understated tax if the IRS determined that your total tax should be more than the amount that was actually shown on your return. 1040x address send Erroneous Items Erroneous items are either of the following. 1040x address send Unreported income. 1040x address send This is any gross income item received by your spouse (or former spouse) that is not reported. 1040x address send Incorrect deduction, credit, or basis. 1040x address send This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). 1040x address send The following are examples of erroneous items. 1040x address send The expense for which the deduction is taken was never paid or incurred. 1040x address send For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising. 1040x address send The expense does not qualify as a deductible expense. 1040x address send For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. 1040x address send Fines are not deductible. 1040x address send No factual argument can be made to support the deductibility of the expense. 1040x address send For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs. 1040x address send Actual Knowledge or Reason To Know You knew or had reason to know of an understated tax if: You actually knew of the understated tax, or A reasonable person in similar circumstances would have known of the understated tax. 1040x address send Actual knowledge. 1040x address send   If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. 1040x address send You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. 1040x address send For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. 1040x address send Reason to know. 1040x address send   If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. 1040x address send You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. 1040x address send   The IRS will consider all facts and circumstances in determining whether you had reason to know of an understated tax due to an erroneous item. 1040x address send The facts and circumstances include: The nature of the erroneous item and the amount of the erroneous item relative to other items. 1040x address send The financial situation of you and your spouse (or former spouse). 1040x address send Your educational background and business experience. 1040x address send The extent of your participation in the activity that resulted in the erroneous item. 1040x address send Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted from the return that a reasonable person would question. 1040x address send Whether the erroneous item represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). 1040x address send Partial relief when a portion of erroneous item is unknown. 1040x address send   You may qualify for partial relief if, at the time you filed your return, you had no knowledge or reason to know of only a portion of an erroneous item. 1040x address send You will be relieved of the understated tax due to that portion of the item if all other requirements are met for that portion. 1040x address send Example. 1040x address send At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. 1040x address send The IRS examined your tax return several months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. 1040x address send You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. 1040x address send The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. 1040x address send The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. 1040x address send Indications of Unfairness for Innocent Spouse Relief The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax. 1040x address send The following are examples of factors the IRS will consider. 1040x address send Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax. 1040x address send Whether your spouse (or former spouse) deserted you. 1040x address send Whether you and your spouse have been divorced or separated. 1040x address send Whether you received a benefit on the return from the understated tax. 1040x address send For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief. 1040x address send Significant benefit. 1040x address send   A significant benefit is any benefit in excess of normal support. 1040x address send Normal support depends on your particular circumstances. 1040x address send Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understated tax. 1040x address send Example. 1040x address send You receive money from your spouse that is beyond normal support. 1040x address send The money can be traced to your spouse's lottery winnings that were not reported on your joint return. 1040x address send You will be considered to have received a significant benefit from that income. 1040x address send This is true even if your spouse gives you the money several years after he or she received it. 1040x address send Separation of Liability Relief Under this type of relief, the understated tax (plus interest and penalties) on your joint return is allocated between you and your spouse (or former spouse). 1040x address send The understated tax allocated to you is generally the amount you are responsible for. 1040x address send This type of relief is available only for unpaid liabilities resulting from the understated tax. 1040x address send Refunds are not allowed. 1040x address send To request separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040x address send You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040x address send (Under this rule, you are no longer married if you are widowed. 1040x address send ) You were not a member of the same household (explained below) as the spouse with whom you filed the joint return at any time during the 12-month per- iod ending on the date you file Form 8857. 1040x address send Members of the same household. 1040x address send   You and your spouse are not members of the same household if you are living apart and are estranged. 1040x address send However, you and your spouse are considered members of the same household if any of the following conditions are met. 1040x address send You and your spouse reside in the same dwelling. 1040x address send You and your spouse reside in separate dwellings but are not estranged, and one of you is temporarily absent from the other's household as explained in (3) below. 1040x address send Either spouse is temporarily absent from the household and it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. 1040x address send Examples of temporary absences include absence due to imprisonment, illness, business, vacation, military service, or education. 1040x address send Burden of proof. 1040x address send   You must be able to prove that you meet all of the requirements for separation of liability relief (except actual knowledge) and that you did not transfer property to avoid tax (discussed later). 1040x address send You must also establish the basis for allocating the erroneous items. 1040x address send Limitations on Relief Even if you meet the requirements discussed previously, separation of liability relief will not be granted in the following situations. 1040x address send The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040x address send A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040x address send The IRS proves that at the time you signed your joint return, you had actual knowledge (explained below) of any erroneous items giving rise to the deficiency that were allocable to your spouse (or former spouse). 1040x address send For the definition of erroneous items, see Erroneous Items earlier under Innocent Spouse Relief. 1040x address send Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040x address send See Transfers of Property To Avoid Tax , later. 1040x address send Actual Knowledge The relief discussed here does not apply to any part of the understated tax due to your spouse's (or former spouse's) erroneous items of which you had actual knowledge. 1040x address send You and your spouse (or former spouse) remain jointly and severally liable for this part of the understated tax. 1040x address send If you had actual knowledge of only a portion of an erroneous item, the IRS will not grant relief for that portion of the item. 1040x address send You had actual knowledge of an erroneous item if: You knew that an item of unreported income was received. 1040x address send (This rule applies whether or not there was a receipt of cash. 1040x address send ) You knew of the facts that made an incorrect deduction or credit unallowable. 1040x address send For a false or inflated deduction, you knew that the expense was not incurred, or not incurred to the extent shown on the tax return. 1040x address send Knowledge of the source of an erroneous item is not sufficient to establish actual knowledge. 1040x address send Also, your actual knowledge may not be inferred when you merely had a reason to know of the erroneous item. 1040x address send Similarly, the IRS does not have to establish that you knew of the source of an erroneous item in order to establish that you had actual knowledge of the item itself. 1040x address send Your actual knowledge of the proper tax treatment of an erroneous item is not relevant for purposes of demonstrating that you had actual knowledge of that item. 1040x address send Neither is your actual knowledge of how the erroneous item was treated on the tax return. 1040x address send For example, if you knew that your spouse received dividend income, relief is not available for that income even if you did not know it was taxable. 1040x address send Example. 1040x address send Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. 1040x address send The IRS audited their return and found that Bill did not report $20,000 of self-employment income. 1040x address send The additional income resulted in a $6,000 understated tax, plus interest and penalties. 1040x address send After obtaining a legal separation from Bill, Karen filed Form 8857 to request separation of liability relief. 1040x address send The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. 1040x address send Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. 1040x address send Karen is also liable for the understated tax, interest, and penalties due to the $20,000 of unreported income because she actually knew of the item. 1040x address send The IRS can collect the entire $6,000 plus interest and penalties from either Karen or Bill because they are jointly and individually liable for it. 1040x address send Factors supporting actual knowledge. 1040x address send   The IRS may rely on all facts and circumstances in determining whether you actually knew of an erroneous item at the time you signed the return. 1040x address send The following are examples of factors the IRS may use. 1040x address send Whether you made a deliberate effort to avoid learning about the item in order to be shielded from liability. 1040x address send Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. 1040x address send Exception for spousal abuse or domestic violence. 1040x address send   Even if you had actual knowledge, you may still qualify for relief if you establish that: You were the victim of spousal abuse or domestic violence before signing the return, and Because of that abuse, you did not challenge the treatment of any items on the return because you were afraid your spouse (or former spouse) would retaliate against you. 1040x address send   If you establish that you signed your joint return under duress (threat of harm or other form of coercion), then it is not a joint return, and you are not liable for any tax shown on that return or any tax deficiency for that return. 1040x address send However, you may be required to file a separate return for that tax year. 1040x address send For more information about duress, see the instructions for Form 8857. 1040x address send Transfers of Property To Avoid Tax If your spouse (or former spouse) transfers property (or the right to property) to you for the main purpose of avoiding tax or payment of tax, the tax liability allocated to you will be increased by the fair market value of the property on the date of the transfer. 1040x address send The increase may not be more than the entire amount of the liability. 1040x address send A transfer will be presumed to have as its main purpose the avoidance of tax or payment of tax if the transfer is made after the date that is 1 year before the date on which the IRS sent its first letter of proposed deficiency. 1040x address send This presumption will not apply if: The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement, or You establish that the transfer did not have as its main purpose the avoidance of tax or payment of tax. 1040x address send If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance of tax or payment of tax, the tax liability allocated to you will be increased as explained above. 1040x address send Equitable Relief If you do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. 1040x address send Unlike innocent spouse relief or separation of liability relief, you can get equitable relief from an understated tax (defined earlier under Innocent Spouse Relief ) or an underpaid tax. 1040x address send An underpaid tax is an amount of tax you properly reported on your return but you have not paid. 1040x address send For example, your joint 2009 return shows that you and your spouse owed $5,000. 1040x address send You paid $2,000 with the return. 1040x address send You have an underpaid tax of $3,000. 1040x address send Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. 1040x address send You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040x address send You have an understated tax or an underpaid tax. 1040x address send You did not pay the tax. 1040x address send However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. 1040x address send You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated or underpaid tax. 1040x address send See Factors for Determining Whether To Grant Equitable Relief, later. 1040x address send You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040x address send A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040x address send Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040x address send See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. 1040x address send You did not file or fail to file your return with the intent to commit fraud. 1040x address send The income tax liability from which you seek relief must be attributable to an item of the spouse (or former spouse) with whom you filed the joint return, unless one of the following exceptions applies: The item is attributable or partially attributable to you solely due to the operation of community property law. 1040x address send If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. 1040x address send If the item is titled in your name, the item is presumed to be attributable to you. 1040x address send However, you can rebut this presumption based on the facts and circumstances. 1040x address send You did not know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit. 1040x address send If you meet this exception, the IRS will consider granting equitable relief although the underpaid tax may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse (or former spouse). 1040x address send You establish that you were the victim of spousal abuse or domestic violence before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's (or former spouse's) retaliation. 1040x address send If you meet this exception, relief will be considered although the understated tax or underpaid tax may be attributable in part or in full to your item. 1040x address send Factors for Determining Whether To Grant Equitable Relief The IRS will consider all of the facts and circumstances in order to determine whether it is unfair to hold you responsible for the understated or underpaid tax. 1040x address send The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. 1040x address send The IRS will consider all factors and weigh them appropriately. 1040x address send Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. 1040x address send Whether you are separated (whether legally or not) or divorced from your spouse. 1040x address send A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. 1040x address send A temporary absence is one where it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. 1040x address send Whether you would suffer a significant economic hardship if relief is not granted. 1040x address send (In other words, you would not be able to pay your reasonable basic living expenses. 1040x address send ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. 1040x address send This factor will not weigh in favor of relief if you knew or had reason to know, when entering into the divorce decree or agreement, that your former spouse would not pay the income tax liability. 1040x address send Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. 1040x address send (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. 1040x address send ) Whether you have made a good faith effort to comply with federal income tax laws for the tax year for which you are requesting relief or the following years. 1040x address send Whether you knew or had reason to know about the items causing the understated tax or that the tax would not be paid, as explained next. 1040x address send Knowledge or reason to know. 1040x address send   In the case of an underpaid tax, the IRS will consider whether you did not know and had no reason to know that your spouse (or former spouse) would not pay the income tax liability. 1040x address send   In the case of an income tax liability that arose from an understated tax, the IRS will consider whether you did not know and had no reason to know of the item causing the understated tax. 1040x address send Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. 1040x address send Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. 1040x address send This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. 1040x address send Reason to know. 1040x address send   In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels. 1040x address send Example. 1040x address send You and your spouse filed a joint 2009 return. 1040x address send That return showed you owed $10,000. 1040x address send You had $5,000 of your own money and you took out a loan to pay the other $5,000. 1040x address send You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. 1040x address send Without telling you, your spouse took the $5,000 loan and spent it on himself. 1040x address send You and your spouse were divorced in 2010. 1040x address send In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. 1040x address send These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. 1040x address send The IRS will consider these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief from the $5,000 underpaid tax. 1040x address send Factors Weighing in Favor of Equitable Relief The following are examples of factors that will weigh in favor of equitable relief, but will not weigh against equitable relief. 1040x address send Whether your spouse (or former spouse) abused you. 1040x address send Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. 1040x address send Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . 1040x address send Not permitted under separation of liability relief. 1040x address send Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. 1040x address send Proof Required The IRS will only refund payments you made with your own money. 1040x address send However, you must provide proof that you made the payments with your own money. 1040x address send Examples of proof are a copy of your bank statement or a canceled check. 1040x address send No proof is required if your individual refund was used by the IRS to pay a tax you owed on a joint tax return for another year. 1040x address send Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. 1040x address send Underpaid tax. 1040x address send   If you are granted relief for an underpaid tax, you are eligible for a refund of separate payments that you made after July 22, 1998. 1040x address send However, you are not eligible for refunds of payments made with the joint return, joint payments, or payments that your spouse (or former spouse) made. 1040x address send For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. 1040x address send   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. 1040x address send Understated tax. 1040x address send   If you are granted relief for an understated tax, you are eligible for a refund of certain payments made under an installment agreement that you entered into with the IRS, if you have not defaulted on the installment agreement. 1040x address send You are not in default if the IRS did not issue you a notice of default or take any action to end the installment agreement. 1040x address send Only installment payments made after the date you filed Form 8857 are eligible for a refund. 1040x address send   The amount of the refund is subject to the limit discussed next. 1040x address send Limit on Amount of Refund The amount of your refund is limited. 1040x address send Read the following chart to find out the limit. 1040x address send IF you file Form 8857. 1040x address send . 1040x address send . 1040x address send THEN the refund cannot be more than. 1040x address send . 1040x address send . 1040x address send Within 3 years after filing your return The part of the tax paid within 3 years (plus any extension of time for filing your return) before you filed Form 8857. 1040x address send After the 3-year period, but within 2 years from the time you paid the tax The tax you paid within 2 years immediately before you filed Form 8857. 1040x address send Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. 1040x address send Janie and Joe Boulder filed a joint tax return for 2007. 1040x address send They claimed one dependency exemption for their son Michael. 1040x address send Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. 1040x address send Janie did not know about the award when the return was filed. 1040x address send They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). 1040x address send Janie and Joe were divorced on May 13, 2009. 1040x address send In February 2010, Janie filed her 2009 federal income tax return as head of household. 1040x address send She expected a refund of $1,203. 1040x address send In May 2010, she received a notice informing her that the IRS had offset her refund against the $815 owed on her joint 2007 income tax return and that she had a right to file Form 8857. 1040x address send Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. 1040x address send Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. 1040x address send Janie believes she meets the third condition. 1040x address send She did not know about the award and had no reason to know about it because of the secretive way Joe conducted his financial affairs. 1040x address send Janie believes she meets the fourth condition. 1040x address send She believes it would be unfair to be held liable for the tax because she did not benefit from the award. 1040x address send Joe spent it on personal items for his use only. 1040x address send Because Janie believes she qualifies for innocent spouse relief, she first completes Part I of Form 8857 to determine if she should file the form. 1040x address send In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. 1040x address send Part I Line 1. 1040x address send   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. 1040x address send Line 2. 1040x address send   She checks the box because she wants a refund. 1040x address send Note. 1040x address send Because the IRS used her individual refund to pay the tax owed on the joint tax return, she does not need to provide proof of payment. 1040x address send Line 3. 1040x address send   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. 1040x address send Line 4. 1040x address send   She checks the “Yes” box because she filed a joint tax return for tax year 2007. 1040x address send Line 5. 1040x address send   She skips this line because she checked the “Yes” box on line 4. 1040x address send Part II Line 6. 1040x address send   She enters her name, address, social security number, county, and best daytime phone number. 1040x address send Part III Line 7. 1040x address send   She enters Joe's name, address, social security number, and best daytime phone number. 1040x address send Line 8. 1040x address send   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. 1040x address send ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. 1040x address send Line 9. 1040x address send   She checks the box for “High school diploma, equivalent, or less,” because she had completed high school when her 2007 joint tax return was filed. 1040x address send Line 10. 1040x address send   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. 1040x address send Line 11. 1040x address send   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. 1040x address send Line 12. 1040x address send   She checks the “Yes” box because she signed the 2007 joint tax return. 1040x address send Line 13. 1040x address send   She checks the “No” box because she did not have a mental or physical condition when the return was filed and does not have one now. 1040x address send Part IV Line 14. 1040x address send   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. 1040x address send ” Line 15. 1040x address send   She checks the box, “You did not know anything was incorrect or missing” because she did not know that Joe had received a $5,000 award. 1040x address send She explains this in the space provided. 1040x address send Line 16. 1040x address send   She checks the box, “You knew that person had income” because she knew Joe had income from wages. 1040x address send She also lists Joe's income. 1040x address send Under “Type of Income” she enters “wages. 1040x address send ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. 1040x address send ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. 1040x address send ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. 1040x address send Line 17. 1040x address send   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. 1040x address send Line 18. 1040x address send   She checks the “No” box because, when the return was signed, she was not having financial problems. 1040x address send Line 19. 1040x address send   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. 1040x address send She provides additional information in the space provided. 1040x address send Line 20. 1040x address send   She checks the “No” box because Joe has never transferred money or property to her. 1040x address send Part V Line 21. 1040x address send   She enters the number “1” on both the line for “Adults” and the line for “Children” because her current household consists of herself and her son. 1040x address send Line 22. 1040x address send   She enters her average monthly income for her entire household. 1040x address send Line 23. 1040x address send   She lists her assets, which are $500 for the fair market value of a car, $450 in her checking account, and $100 in her savings account. 1040x address send Signing and mailing Form 8857. 1040x address send    Janie signs and dates the form. 1040x address send She attaches the copy of her divorce decree (not illustrated) required by line 8. 1040x address send Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. 1040x address send This image is too large to be displayed in the current screen. 1040x address send Please click the link to view the image. 1040x address send Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. 1040x address send Please click the link to view the image. 1040x address send Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. 1040x address send Please click the link to view the image. 1040x address send Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. 1040x address send Please click the link to view the image. 1040x address send Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. 1040x address send But do not rely on these flowcharts alone. 1040x address send Also read the earlier discussions. 1040x address send Figure A. 1040x address send Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. 1040x address send "Do You Qualify for Innocent Spouse Relief?" Figure B. 1040x address send Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. 1040x address send "Do You Qualify for Separation of Liability Relief?" Figure C. 1040x address send Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. 1040x address send Please click the link to view the image. 1040x address send "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications