Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Do My Taxes Free Online

Can I Still File 2012 Taxes2012 EfileIrs Form 1040aFile Taxes For Free 2011Amend My 2012 Tax Return2011 Turbo Tax Software1040a 2012 Tax ReturnFile 2011 Taxes Late Online FreeFree Income Tax Forms1040a Tax FormFile My State Tax Return Free1040nr Ez E File1040ez FormsState Tax HelpAmending Taxes After FilingRevised Tax ReturnFile Tax Amendment1040 Ez 2012Download Tax Forms 2011Turbotax Military Free FileTax Act 2012 FreeAmend Tax Return Online2012 Tax Forms EzFiling Taxes For 20111040ez Form 2013 PdfFree Online Tax 2010Federal Income Tax Forms 1040ezPa Ez Form1040 Tax FormFiling Taxes MilitaryWww Irs Gov Amended ReturnWww 1040ez ComRevise Tax ReturnTurbotax OnlineHow To File Unemployment On Tax ReturnWww Irs Gov Freefile Fillable FormsStudent Tax FormIrs Easy FormMyfreetaxsFree Online State And Federal Tax Filing

Do My Taxes Free Online

Do my taxes free online 5. Do my taxes free online   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Do my taxes free online However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Do my taxes free online The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Do my taxes free online Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Do my taxes free online This section describes the requirements for tax-free treatment of canceled student loans. Do my taxes free online Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Do my taxes free online The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Do my taxes free online See Exception, later. Do my taxes free online Eligible educational institution. Do my taxes free online   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Do my taxes free online Qualified lenders. Do my taxes free online   These include the following. Do my taxes free online The United States, or an instrumentality thereof. Do my taxes free online A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Do my taxes free online A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Do my taxes free online An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Do my taxes free online   Occupations with unmet needs include medicine, nursing, teaching, and law. Do my taxes free online Section 501(c)(3) organization. Do my taxes free online   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Do my taxes free online Charitable. Do my taxes free online Religious. Do my taxes free online Educational. Do my taxes free online Scientific. Do my taxes free online Literary. Do my taxes free online Testing for public safety. Do my taxes free online Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Do my taxes free online The prevention of cruelty to children or animals. Do my taxes free online Exception. Do my taxes free online   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Do my taxes free online Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Do my taxes free online The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Do my taxes free online Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Do my taxes free online A state education loan repayment program eligible for funds under the Public Health Service Act. Do my taxes free online Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Do my taxes free online You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Do my taxes free online Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Hurricane Irene in Pennsylvania

E-file to Remain Open through Oct. 31 for Victims of Hurricane Irene

PA-33-2011, Sept. 13, 2011

PHILADELPHIA — Victims of Hurricane Irene that began on Aug. 26, 2011 in parts of Pennsylvania may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bucks, Chester, Delaware, Lehigh, Luzerne, Monroe, Montgomery, Northampton, Philadelphia, Sullivan, and Wyoming. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Pennsylvania/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Do My Taxes Free Online

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