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Cheap state tax filing 14. Cheap state tax filing   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. Cheap state tax filing Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Cheap state tax filing Custom application of fertilizer and pesticide. Cheap state tax filing Fuel not used for farming. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Cheap state tax filing Use on a farm for farming purposes. Cheap state tax filing Off-highway business use. Cheap state tax filing Uses other than as a fuel in a propulsion engine, such as home use. Cheap state tax filing Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Cheap state tax filing See Publication 510, Excise Taxes, for more information. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing See Table 14-1 for a list of available fuel tax credits and refunds. Cheap state tax filing 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. Cheap state tax filing Farm. Cheap state tax filing   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. Cheap state tax filing It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Cheap state tax filing A fish farm is an area where fish are grown or raised and not merely caught or harvested. Cheap state tax filing Table 14-1. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing See Reg. Cheap state tax filing 48. Cheap state tax filing 6427-10 (b)(1) for the definition of a blocked pump. Cheap state tax filing 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Cheap state tax filing 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. Cheap state tax filing Farming purposes. Cheap state tax filing   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. Cheap state tax filing To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Cheap state tax filing To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Cheap state tax filing To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Cheap state tax filing To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Cheap state tax filing For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Cheap state tax filing The more-than-one-half test applies separately to each commodity. Cheap state tax filing Commodity means a single raw product. Cheap state tax filing For example, apples and peaches are two separate commodities. Cheap state tax filing 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. Cheap state tax filing Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Cheap state tax filing   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. Cheap state tax filing Therefore, you can still claim the credit or refund for the fuel so used. Cheap state tax filing However, see Custom application of fertilizer and pesticide, later. Cheap state tax filing 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. Cheap state tax filing Buyer of fuel, including undyed diesel fuel or undyed kerosene. Cheap state tax filing   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Cheap state tax filing 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. Cheap state tax filing Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Cheap state tax filing   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. Cheap state tax filing However, see Custom application of fertilizer and pesticide, next. Cheap state tax filing Also see Dyed Diesel Fuel and Dyed Kerosene, later. Cheap state tax filing Example. Cheap state tax filing Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Cheap state tax filing Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Cheap state tax filing In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Cheap state tax filing Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Cheap state tax filing Custom application of fertilizer and pesticide. Cheap state tax filing   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Cheap state tax filing Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Cheap state tax filing For applicators using highway vehicles, only the fuel used on the farm is exempt. Cheap state tax filing Fuel used traveling on the highway to and from the farm is taxable. Cheap state tax filing 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. Cheap state tax filing For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Cheap state tax filing 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. Cheap state tax filing A sample waiver is included as Model Waiver L in the appendix of Publication 510. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Cheap state tax filing Fuel not used for farming. Cheap state tax filing   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Cheap state tax filing 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. Cheap state tax filing For personal use, such as lawn mowing. Cheap state tax filing In processing, packaging, freezing, or canning operations. Cheap state tax filing In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Cheap state tax filing All-terrain vehicles (ATVs). Cheap state tax filing   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. Cheap state tax filing Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Excise tax applies to the fuel used by the truck on the highways. Cheap state tax filing In this situation, undyed (taxed) fuel should be purchased for the truck. Cheap state tax filing You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Cheap state tax filing You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Cheap state tax filing Penalty. Cheap state tax filing   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. Cheap state tax filing The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Cheap state tax filing After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Cheap state tax filing For more information on this penalty, see Publication 510. Cheap state tax filing 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. Cheap state tax filing Off-highway business use. Cheap state tax filing   This is any use of fuel in a trade or business or in an income-producing activity. Cheap state tax filing The use must not be in a highway vehicle registered or required to be registered for use on public highways. Cheap state tax filing Off-highway business use generally does not include any use in a recreational motorboat. Cheap state tax filing Examples. Cheap state tax filing   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Cheap state tax filing In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Cheap state tax filing   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Cheap state tax filing For more information, see Publication 510. Cheap state tax filing 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. Cheap state tax filing This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Cheap state tax filing Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Cheap state tax filing 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. Cheap state tax filing The basic rules for claiming credits and refunds are listed in Table 14-2 . Cheap state tax filing Table 14-2. Cheap state tax filing 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. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing You do not have to use any special form, but the records should establish the following information. Cheap state tax filing The total number of gallons bought and used during the period covered by your claim. Cheap state tax filing The dates of the purchases. Cheap state tax filing The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Cheap state tax filing The nontaxable use for which you used the fuel. Cheap state tax filing The number of gallons used for each nontaxable use. Cheap state tax filing It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Cheap state tax filing For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Cheap state tax filing Credit or refund. Cheap state tax filing   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Cheap state tax filing If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Cheap state tax filing Credit only. Cheap state tax filing   You can claim the following taxes only as a credit on your income tax return. Cheap state tax filing Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Cheap state tax filing 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. Cheap state tax filing Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Cheap state tax filing Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Cheap state tax filing Do not claim a credit for any excise tax for which you have filed a refund claim. Cheap state tax filing How to claim a credit. Cheap state tax filing   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Cheap state tax filing Individuals. Cheap state tax filing   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Cheap state tax filing If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Cheap state tax filing Partnership. Cheap state tax filing   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. Cheap state tax filing , 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. Cheap state tax filing Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Cheap state tax filing An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Cheap state tax filing S. Cheap state tax filing Return of Income for Electing Large Partnerships. Cheap state tax filing Other entities. Cheap state tax filing   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Cheap state tax filing When to claim a credit. Cheap state tax filing   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Cheap state tax filing You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Cheap state tax filing 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. Cheap state tax filing Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Cheap state tax filing Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Cheap state tax filing The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Cheap state tax filing If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Cheap state tax filing See the Instructions for Form 720. Cheap state tax filing 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. Cheap state tax filing You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Only one claim can be filed for a quarter. Cheap state tax filing You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Cheap state tax filing You must claim a credit on your income tax return for the tax. Cheap state tax filing How to file a quarterly claim. Cheap state tax filing   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Cheap state tax filing Send it to the address shown in the instructions. Cheap state tax filing If you file Form 720, you can use its Schedule C for your refund claims. Cheap state tax filing See the Instructions for Form 720. Cheap state tax filing When to file a quarterly claim. Cheap state tax filing   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Cheap state tax filing 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. Cheap state tax filing    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. Cheap state tax filing 001 per gallon is generally not subject to credit or refund. Cheap state tax filing 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. Cheap state tax filing Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Cheap state tax filing Cash method. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Example. Cheap state tax filing Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Cheap state tax filing On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Cheap state tax filing Then, on Form 4136, she claimed the $110 as a credit. Cheap state tax filing Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Cheap state tax filing Accrual method. Cheap state tax filing   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. Cheap state tax filing It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Cheap state tax filing Example. Cheap state tax filing Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Cheap state tax filing 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. Cheap state tax filing On Form 4136, Patty claims the $155 as a credit. Cheap state tax filing She reports the $155 as other income on line 8b of her 2012 Schedule F. Cheap state tax filing Prev  Up  Next   Home   More Online Publications
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