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1099 Form1099 form Part One - Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. 1099 form Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. 1099 form Table of Contents 1. 1099 form Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. 1099 form Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. 1099 form Reseller statement. 1099 form Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. 1099 form Deep-draft ocean-going vessels. 1099 form Passenger vessels. 1099 form Ocean-going barges. 1099 form State or local governments. 1099 form Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. 1099 form Fuel Tax Credits and RefundsGasoline 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. 1099 form Providing information. 1099 form Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. 1099 form Fuel used between airfield and farm. 1099 form Fuel not used for farming. 1099 form Vehicles not considered highway vehicles. 1099 form Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev Up Next Home More Online Publications
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