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1040x How To

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1040x How To

1040x how to 7. 1040x how to   How To Get Tax Help Table of Contents Outside the U. 1040x how to S. 1040x how to Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040x how to Free help with your tax return. 1040x how to   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040x how to The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040x how to The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x how to Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x how to In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040x how to To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040x how to gov, download the IRS2Go app, or call 1-800-906-9887. 1040x how to   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x how to To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x how to aarp. 1040x how to org/money/taxaide or call 1-888-227-7669. 1040x how to For more information on these programs, go to IRS. 1040x how to gov and enter “VITA” in the search box. 1040x how to Internet. 1040x how to    IRS. 1040x how to gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040x how to Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x how to Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x how to Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040x how to gov or download the IRS2Go app and select the Refund Status option. 1040x how to The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x how to Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040x how to You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x how to The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x how to Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040x how to No need to wait on the phone or stand in line. 1040x how to The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040x how to When you reach the response screen, you can print the entire interview and the final response for your records. 1040x how to New subject areas are added on a regular basis. 1040x how to  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040x how to gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040x how to You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040x how to The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040x how to When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040x how to Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040x how to You can also ask the IRS to mail a return or an account transcript to you. 1040x how to Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040x how to gov or by calling 1-800-908-9946. 1040x how to Tax return and tax account transcripts are generally available for the current year and the past three years. 1040x how to Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040x how to Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040x how to If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040x how to Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040x how to gov and enter Where's My Amended Return? in the search box. 1040x how to You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x how to It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x how to Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040x how to gov. 1040x how to Select the Payment tab on the front page of IRS. 1040x how to gov for more information. 1040x how to Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040x how to Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x how to gov. 1040x how to Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x how to Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x how to gov. 1040x how to Request an Electronic Filing PIN by going to IRS. 1040x how to gov and entering Electronic Filing PIN in the search box. 1040x how to Download forms, instructions and publications, including accessible versions for people with disabilities. 1040x how to Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040x how to gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040x how to An employee can answer questions about your tax account or help you set up a payment plan. 1040x how to Before you visit, check the Office Locator on IRS. 1040x how to gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040x how to If you have a special need, such as a disability, you can request an appointment. 1040x how to Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x how to Apply for an Employer Identification Number (EIN). 1040x how to Go to IRS. 1040x how to gov and enter Apply for an EIN in the search box. 1040x how to Read the Internal Revenue Code, regulations, or other official guidance. 1040x how to Read Internal Revenue Bulletins. 1040x how to Sign up to receive local and national tax news and more by email. 1040x how to Just click on “subscriptions” above the search box on IRS. 1040x how to gov and choose from a variety of options. 1040x how to Phone. 1040x how to    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x how to Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x how to Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040x how to gov, or download the IRS2Go app. 1040x how to Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x how to The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x how to Most VITA and TCE sites offer free electronic filing. 1040x how to Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x how to Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x how to Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040x how to If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x how to The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x how to Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x how to Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x how to The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x how to Note, the above information is for our automated hotline. 1040x how to Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040x how to Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x how to You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x how to It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x how to Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040x how to You should receive your order within 10 business days. 1040x how to Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040x how to If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040x how to Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x how to The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x how to These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040x how to    Outside the U. 1040x how to S. 1040x how to If you are outside the United States, taxpayer assistance is available by calling the following U. 1040x how to S Embassies or consulates. 1040x how to    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). 1040x how to   If you are in a U. 1040x how to S. 1040x how to territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. 1040x how to S. 1040x how to Virgin Islands) and have a tax question, you can call 1-800-829-1040. 1040x how to Walk-in. 1040x how to   You can find a selection of forms, publications and services — in-person. 1040x how to Products. 1040x how to You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x how to Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x how to Services. 1040x how to You can walk in to your local TAC for face-to-face tax help. 1040x how to An employee can answer questions about your tax account or help you set up a payment plan. 1040x how to Before visiting, use the Office Locator tool on IRS. 1040x how to gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040x how to    Outside the U. 1040x how to S. 1040x how to If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. 1040x how to S. 1040x how to Embassies and consulates. 1040x how to   Walk-in taxpayer assistance is available at the following U. 1040x how to S. 1040x how to Embassies or consulates. 1040x how to    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. 1040x how to Mail. 1040x how to   You can send your order for forms, instructions, and publications to the address below. 1040x how to You should receive a response within 10 business days after your request is received. 1040x how to Internal Revenue Service 1201 N. 1040x how to Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. 1040x how to S. 1040x how to If you are outside the United States, you can get tax assistance by writing to the address below. 1040x how to  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. 1040x how to   The Taxpayer Advocate Service Is Here to Help You. 1040x how to The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x how to Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x how to   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040x how to We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x how to You face (or your business is facing) an immediate threat of adverse action. 1040x how to You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x how to   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x how to Here's why we can help: TAS is an independent organization within the IRS. 1040x how to Our advocates know how to work with the IRS. 1040x how to Our services are free and tailored to meet your needs. 1040x how to We have offices in every state, the District of Columbia, and Puerto Rico. 1040x how to   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040x how to  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x how to If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040x how to Outside the U. 1040x how to S. 1040x how to   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. 1040x how to You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. 1040x how to R. 1040x how to 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040x how to Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x how to Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x how to Prev  Up  Next   Home   More Online Publications
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The 1040x How To

1040x how to 14. 1040x how to   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 1040x how to Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040x how to Custom application of fertilizer and pesticide. 1040x how to Fuel not used for farming. 1040x how to Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 1040x how to Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 1040x how to You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 1040x how to Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 1040x how to The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 1040x how to Use on a farm for farming purposes. 1040x how to Off-highway business use. 1040x how to Uses other than as a fuel in a propulsion engine, such as home use. 1040x how to Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 1040x how to See Publication 510, Excise Taxes, for more information. 1040x how to Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 1040x how to Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 1040x how to See Table 14-1 for a list of available fuel tax credits and refunds. 1040x how to Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 1040x how to Farm. 1040x how to   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 1040x how to It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 1040x how to A fish farm is an area where fish are grown or raised and not merely caught or harvested. 1040x how to Table 14-1. 1040x how to Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 1040x how to Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 1040x how to 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 1040x how to See Reg. 1040x how to 48. 1040x how to 6427-10 (b)(1) for the definition of a blocked pump. 1040x how to 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 1040x how to It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 1040x how to Farming purposes. 1040x how to   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 1040x how to To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 1040x how to To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 1040x how to To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 1040x how to To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 1040x how to For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 1040x how to The more-than-one-half test applies separately to each commodity. 1040x how to Commodity means a single raw product. 1040x how to For example, apples and peaches are two separate commodities. 1040x how to 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 these activities are incidental to your farming operations. 1040x how to Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 1040x how to   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 1040x how to Therefore, you can still claim the credit or refund for the fuel so used. 1040x how to However, see Custom application of fertilizer and pesticide, later. 1040x how to If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 1040x how to Buyer of fuel, including undyed diesel fuel or undyed kerosene. 1040x how to   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 1040x how to For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 1040x how to Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 1040x how to   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 1040x how to However, see Custom application of fertilizer and pesticide, next. 1040x how to Also see Dyed Diesel Fuel and Dyed Kerosene, later. 1040x how to Example. 1040x how to Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 1040x how to Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 1040x how to In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 1040x how to Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 1040x how to Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 1040x how to No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 1040x how to In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 1040x how to Custom application of fertilizer and pesticide. 1040x how to   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 1040x how to Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 1040x how to For applicators using highway vehicles, only the fuel used on the farm is exempt. 1040x how to Fuel used traveling on the highway to and from the farm is taxable. 1040x how to Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 1040x how to For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 1040x how to For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 1040x how to A sample waiver is included as Model Waiver L in the appendix of Publication 510. 1040x how to A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 1040x how to To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 1040x how to However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 1040x how to Fuel not used for farming. 1040x how to   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 1040x how to Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 1040x how to For personal use, such as lawn mowing. 1040x how to In processing, packaging, freezing, or canning operations. 1040x how to In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 1040x how to All-terrain vehicles (ATVs). 1040x how to   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 1040x how to Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 1040x how to If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 1040x how to Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 1040x how to For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 1040x how to Excise tax applies to the fuel used by the truck on the highways. 1040x how to In this situation, undyed (taxed) fuel should be purchased for the truck. 1040x how to You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 1040x how to You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 1040x how to Penalty. 1040x how to   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 1040x how to The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 1040x how to After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 1040x how to For more information on this penalty, see Publication 510. 1040x how to Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 1040x how to Off-highway business use. 1040x how to   This is any use of fuel in a trade or business or in an income-producing activity. 1040x how to The use must not be in a highway vehicle registered or required to be registered for use on public highways. 1040x how to Off-highway business use generally does not include any use in a recreational motorboat. 1040x how to Examples. 1040x how to   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 1040x how to In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 1040x how to   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 1040x how to For more information, see Publication 510. 1040x how to Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 1040x how to This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 1040x how to Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 1040x how to How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 1040x how to The basic rules for claiming credits and refunds are listed in Table 14-2 . 1040x how to Table 14-2. 1040x how to Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 1040x how to   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 1040x how to 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 how to You do not have to use any special form, but the records should establish the following information. 1040x how to The total number of gallons bought and used during the period covered by your claim. 1040x how to The dates of the purchases. 1040x how to The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 1040x how to The nontaxable use for which you used the fuel. 1040x how to The number of gallons used for each nontaxable use. 1040x how to It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 1040x how to For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 1040x how to Credit or refund. 1040x how to   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 1040x how to If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 1040x how to Credit only. 1040x how to   You can claim the following taxes only as a credit on your income tax return. 1040x how to Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 1040x how to Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 1040x how to Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 1040x how to Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 1040x how to Do not claim a credit for any excise tax for which you have filed a refund claim. 1040x how to How to claim a credit. 1040x how to   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 1040x how to Individuals. 1040x how to   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 1040x how to If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 1040x how to Partnership. 1040x how to   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 how to , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 1040x how to Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 1040x how to An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 1040x how to S. 1040x how to Return of Income for Electing Large Partnerships. 1040x how to Other entities. 1040x how to   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 1040x how to When to claim a credit. 1040x how to   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 1040x how to You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 1040x how to A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 1040x how to Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 1040x how to Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 1040x how to The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 1040x how to If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 1040x how to See the Instructions for Form 720. 1040x how to Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 1040x how to You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 1040x how to This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 1040x how to If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 1040x how to If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 1040x how to Only one claim can be filed for a quarter. 1040x how to You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 1040x how to You must claim a credit on your income tax return for the tax. 1040x how to How to file a quarterly claim. 1040x how to   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 1040x how to Send it to the address shown in the instructions. 1040x how to If you file Form 720, you can use its Schedule C for your refund claims. 1040x how to See the Instructions for Form 720. 1040x how to When to file a quarterly claim. 1040x how to   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 1040x how to If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 1040x how to    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 1040x how to 001 per gallon is generally not subject to credit or refund. 1040x how to Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 1040x how to Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 1040x how to Cash method. 1040x how to   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 1040x how to If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 1040x how to If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 1040x how to Example. 1040x how to Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 1040x how to On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 1040x how to Then, on Form 4136, she claimed the $110 as a credit. 1040x how to Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 1040x how to Accrual method. 1040x how to   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 1040x how to It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 1040x how to Example. 1040x how to Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 1040x how to On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 1040x how to On Form 4136, Patty claims the $155 as a credit. 1040x how to She reports the $155 as other income on line 8b of her 2012 Schedule F. 1040x how to Prev  Up  Next   Home   More Online Publications