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File 2010 State Taxes

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File 2010 State Taxes

File 2010 state taxes 1. File 2010 state taxes   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. File 2010 state taxes Employee. File 2010 state taxes Other payee. File 2010 state taxes Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. File 2010 state taxes Earning credits in 2013 and 2014. File 2010 state taxes Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. File 2010 state taxes Penalties. File 2010 state taxes Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. File 2010 state taxes It also discusses taxpayer identification numbers. File 2010 state taxes Table 1-1 lists the benefits of filing electronically. File 2010 state taxes Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. File 2010 state taxes Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. File 2010 state taxes You may want to get Publication 509, Tax Calendars. File 2010 state taxes It has tax calendars that tell you when to file returns and make tax payments. File 2010 state taxes Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. File 2010 state taxes S. File 2010 state taxes Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. File 2010 state taxes Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. File 2010 state taxes Social security number (SSN). File 2010 state taxes   Generally, use your SSN as your taxpayer identification number. File 2010 state taxes You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. File 2010 state taxes   To apply for an SSN, use Form SS-5, Application for a Social Security Card. File 2010 state taxes This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. File 2010 state taxes It is also available from the SSA website at www. File 2010 state taxes socialsecurity. File 2010 state taxes gov. File 2010 state taxes Individual taxpayer identification number (ITIN). File 2010 state taxes   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. File 2010 state taxes In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. File 2010 state taxes  Internal Revenue Service ITIN Operation P. File 2010 state taxes O. File 2010 state taxes Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. File 2010 state taxes If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. File 2010 state taxes The application is also available in Spanish. File 2010 state taxes The form is available at IRS. File 2010 state taxes gov or you can call 1-800-829-3676 to order the form. File 2010 state taxes    An ITIN is for tax use only. File 2010 state taxes It does not entitle the holder to social security benefits or change the holder's employment or immigration status. File 2010 state taxes Employer identification number (EIN). File 2010 state taxes   You must also have an EIN to use as a taxpayer identification number if you do either of the following. File 2010 state taxes Pay wages to one or more employees. File 2010 state taxes File pension or excise tax returns. File 2010 state taxes   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. File 2010 state taxes   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. File 2010 state taxes irs. File 2010 state taxes gov/businesses/small. File 2010 state taxes The EIN is issued immediately once the application information is validated. File 2010 state taxes By telephone at 1-800-829-4933. File 2010 state taxes By mailing or faxing Form SS-4, Application for Employer Identification Number. File 2010 state taxes New EIN. File 2010 state taxes   You may need to get a new EIN if either the form or the ownership of your business changes. File 2010 state taxes For more information, see Publication 1635, Understanding Your EIN. File 2010 state taxes When you need identification numbers of other persons. File 2010 state taxes   In operating your business, you will probably make certain payments you must report on information returns. File 2010 state taxes These payments are discussed under Information Returns, later in this chapter. File 2010 state taxes You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. File 2010 state taxes You must include the payee's identification number and your identification number on the returns and statements. File 2010 state taxes Employee. File 2010 state taxes   If you have employees, you must get an SSN from each of them. File 2010 state taxes Record the name and SSN of each employee exactly as they are shown on the employee's social security card. File 2010 state taxes If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. File 2010 state taxes This may occur if the employee's name was changed due to marriage or divorce. File 2010 state taxes   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. File 2010 state taxes   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. File 2010 state taxes Other payee. File 2010 state taxes   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. File 2010 state taxes If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. File 2010 state taxes   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. File 2010 state taxes   A payee who does not provide you with an identification number may be subject to backup withholding. File 2010 state taxes For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. File 2010 state taxes Income Tax This part explains whether you have to file an income tax return and when you file it. File 2010 state taxes It also explains how you pay the tax. File 2010 state taxes Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. File 2010 state taxes If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. File 2010 state taxes How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. File 2010 state taxes Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. File 2010 state taxes Use Schedule C to figure your net profit or loss from your business. File 2010 state taxes If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. File 2010 state taxes You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. File 2010 state taxes IRS e-file (Electronic Filing) Please click here for the text description of the image. File 2010 state taxes E-file logo You may be able to file your tax returns electronically using an IRS e-file option. File 2010 state taxes Table 1-1 lists the benefits of IRS e-file. File 2010 state taxes IRS e-file uses automation to replace most of the manual steps needed to process paper returns. File 2010 state taxes As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. File 2010 state taxes As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. File 2010 state taxes Using e-file does not affect your chances of an IRS examination of your return. File 2010 state taxes You can file most commonly used business forms using IRS e-file. File 2010 state taxes For more information, visit IRS. File 2010 state taxes gov. File 2010 state taxes Electronic signatures. File 2010 state taxes   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. File 2010 state taxes If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. File 2010 state taxes If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. File 2010 state taxes    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). File 2010 state taxes You will also need to provide your date of birth (DOB). File 2010 state taxes Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. File 2010 state taxes To do this, check your annual Social Security Statement. File 2010 state taxes   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. File 2010 state taxes For more details on the Self-Select PIN program, visit IRS. File 2010 state taxes gov. File 2010 state taxes State returns. File 2010 state taxes   In most states, you can file an electronic state return simultaneously with your federal return. File 2010 state taxes For more information, check with your local IRS office, state tax agency, tax professional, or IRS. File 2010 state taxes gov. File 2010 state taxes Refunds. File 2010 state taxes   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. File 2010 state taxes   With e-file, your refund will be issued in half the time as when filing on paper. File 2010 state taxes Most refunds are issued within 3 weeks. File 2010 state taxes If you choose Direct Deposit, you can receive your refund in as few as 10 days. File 2010 state taxes Offset against debts. File 2010 state taxes   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. File 2010 state taxes You will be notified if the refund you claimed has been offset against your debts. File 2010 state taxes Refund inquiries. File 2010 state taxes   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. File 2010 state taxes Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. File 2010 state taxes To check on your refund, do one of the following. File 2010 state taxes Go to IRS. File 2010 state taxes gov and click on Where's My Refund. File 2010 state taxes Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. File 2010 state taxes Call 1-800-829-1954 during the hours shown in your form instructions. File 2010 state taxes Balance due. File 2010 state taxes   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. File 2010 state taxes You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. File 2010 state taxes Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. File 2010 state taxes You have two options. File 2010 state taxes You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. File 2010 state taxes You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. File 2010 state taxes You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. File 2010 state taxes Depending on the provider and the specific services requested, a fee may be charged. File 2010 state taxes To find an authorized IRS e-file provider near you, go to IRS. File 2010 state taxes gov or look for an “Authorized IRS e-file Provider” sign. File 2010 state taxes Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. File 2010 state taxes When you use your personal computer, you can e-file your return from your home any time of the day or night. File 2010 state taxes Sign your return electronically using a self-selected PIN to complete the process. File 2010 state taxes There is no signature form to submit or Forms W-2 to send in. File 2010 state taxes Free Internet filing options. File 2010 state taxes   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. File 2010 state taxes gov or www. File 2010 state taxes usa. File 2010 state taxes gov. File 2010 state taxes The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. File 2010 state taxes Security and privacy certificate programs will assure tax data is safe and secure. File 2010 state taxes To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. File 2010 state taxes gov. File 2010 state taxes   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. File 2010 state taxes You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. File 2010 state taxes Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. File 2010 state taxes Others offer it for a fee. File 2010 state taxes Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. File 2010 state taxes Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. File 2010 state taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. File 2010 state taxes Some locations offer free electronic filing. File 2010 state taxes Table 1-1. File 2010 state taxes Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. File 2010 state taxes Security • Your privacy and security are assured. File 2010 state taxes Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. File 2010 state taxes There is nothing to mail. File 2010 state taxes Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. File 2010 state taxes Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. File 2010 state taxes Free Internet filing options • Use IRS. File 2010 state taxes gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. File 2010 state taxes Electronic payment options • Convenient, safe, and secure electronic payment options are available. File 2010 state taxes E-file and pay your taxes in a single step. File 2010 state taxes Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. File 2010 state taxes Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. File 2010 state taxes When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. File 2010 state taxes If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. File 2010 state taxes If you file late, you may have to pay penalties and interest. File 2010 state taxes If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. File 2010 state taxes S. File 2010 state taxes Individual Income Tax Return, to request an automatic 6-month extension. File 2010 state taxes For calendar year taxpayers, this will extend the tax filing due date until October 15. File 2010 state taxes Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. File 2010 state taxes How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. File 2010 state taxes You must pay it as you earn or receive income during the year. File 2010 state taxes An employee usually has income tax withheld from his or her pay. File 2010 state taxes If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. File 2010 state taxes You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. File 2010 state taxes Use Form 1040-ES to figure and pay the tax. File 2010 state taxes If you do not have to make estimated tax payments, you can pay any tax due when you file your return. File 2010 state taxes For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. File 2010 state taxes What are my payment options?   You can pay your estimated tax electronically using various options. File 2010 state taxes If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. File 2010 state taxes These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). File 2010 state taxes Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. File 2010 state taxes Paying by credit or debit card over the phone or by Internet. File 2010 state taxes Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. File 2010 state taxes EFTPS    To enroll in EFTPS, go to www. File 2010 state taxes eftps. File 2010 state taxes gov or call 1-800-555-4477. File 2010 state taxes When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. File 2010 state taxes Benefits of EFTPS: The chance of an error in making your payments is reduced. File 2010 state taxes You receive immediate confirmation of every transaction. File 2010 state taxes Penalty for underpayment of tax. File 2010 state taxes   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. File 2010 state taxes The IRS will figure the penalty for you and send you a bill. File 2010 state taxes Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. File 2010 state taxes For more information, see Publication 505. File 2010 state taxes Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. File 2010 state taxes It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. File 2010 state taxes If you earned income as a statutory employee, you do not pay SE tax on that income. File 2010 state taxes Social security coverage. File 2010 state taxes   Social security benefits are available to self-employed persons just as they are to wage earners. File 2010 state taxes Your payments of SE tax contribute to your coverage under the social security system. File 2010 state taxes Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. File 2010 state taxes By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. File 2010 state taxes How to become insured under social security. File 2010 state taxes   You must be insured under the social security system before you begin receiving social security benefits. File 2010 state taxes You are insured if you have the required number of credits (also called quarters of coverage), discussed next. File 2010 state taxes Earning credits in 2013 and 2014. File 2010 state taxes   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. File 2010 state taxes Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). File 2010 state taxes   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. File 2010 state taxes    Making false statements to get or to increase social security benefits may subject you to penalties. File 2010 state taxes The Social Security Administration (SSA) time limit for posting self-employment income. File 2010 state taxes   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. File 2010 state taxes If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. File 2010 state taxes The SSA will not change its records to increase your self-employment income. File 2010 state taxes Who must pay self-employment tax. File 2010 state taxes   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. File 2010 state taxes Your net earnings from self-employment (excluding church employee income) were $400 or more. File 2010 state taxes You had church employee income of $108. File 2010 state taxes 28 or more. File 2010 state taxes The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. File 2010 state taxes SE tax rate. File 2010 state taxes   For 2013, the SE tax rate on net earnings is 15. File 2010 state taxes 3% (12. File 2010 state taxes 4% social security tax plus 2. File 2010 state taxes 9% Medicare tax). File 2010 state taxes Maximum earnings subject to SE tax. File 2010 state taxes   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. File 2010 state taxes 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. File 2010 state taxes   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. File 2010 state taxes 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. File 2010 state taxes   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. File 2010 state taxes 4% social security part of the SE tax on any of your net earnings. File 2010 state taxes However, you must pay the 2. File 2010 state taxes 9% Medicare part of the SE tax on all your net earnings. File 2010 state taxes Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. File 2010 state taxes   More information. File 2010 state taxes   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. File 2010 state taxes Table 1-2. File 2010 state taxes Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. File 2010 state taxes Self-employment tax Schedule SE File with Form 1040. File 2010 state taxes Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. File 2010 state taxes Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. File 2010 state taxes     See Publication 15. File 2010 state taxes Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. File 2010 state taxes   Last day of February (March 31 if filing electronically)3. File 2010 state taxes Federal unemployment (FUTA) tax 940 January 313. File 2010 state taxes     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. File 2010 state taxes Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). File 2010 state taxes     Other forms – see the General Instructions for Certain Information Returns. File 2010 state taxes Excise tax See Excise Taxes See the instructions to the forms. File 2010 state taxes 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. File 2010 state taxes For more information, see Publication 509, Tax Calendars. File 2010 state taxes 2 File a separate schedule for each business. File 2010 state taxes 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. File 2010 state taxes     Employment Taxes If you have employees, you will need to file forms to report employment taxes. File 2010 state taxes Employment taxes include the following items. File 2010 state taxes Social security and Medicare taxes. File 2010 state taxes Federal income tax withholding. File 2010 state taxes Federal unemployment (FUTA) tax. File 2010 state taxes For more information, see Publication 15 (Circular E), Employer's Tax Guide. File 2010 state taxes That publication explains your tax responsibilities as an employer. File 2010 state taxes To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. File 2010 state taxes That publication has information to help you determine whether an individual is an independent contractor or an employee. File 2010 state taxes If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. File 2010 state taxes An independent contractor is someone who is self-employed. File 2010 state taxes You do not generally have to withhold or pay any taxes on payments made to an independent contractor. File 2010 state taxes Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. File 2010 state taxes Manufacture or sell certain products. File 2010 state taxes Operate certain kinds of businesses. File 2010 state taxes Use various kinds of equipment, facilities, or products. File 2010 state taxes Receive payment for certain services. File 2010 state taxes For more information on excise taxes, see Publication 510, Excise Taxes. File 2010 state taxes Form 720. File 2010 state taxes   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. File 2010 state taxes Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. File 2010 state taxes Communications and air transportation taxes. File 2010 state taxes Fuel taxes. File 2010 state taxes Tax on the first retail sale of heavy trucks, trailers, and tractors. File 2010 state taxes Manufacturers taxes on the sale or use of a variety of different articles. File 2010 state taxes Tax on indoor tanning services. File 2010 state taxes Form 2290. File 2010 state taxes   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. File 2010 state taxes The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. File 2010 state taxes Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. File 2010 state taxes For more information, see the Instructions for Form 2290. File 2010 state taxes Depositing excise taxes. File 2010 state taxes   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. File 2010 state taxes For details on depositing excise taxes, see the Instructions for Form 720. File 2010 state taxes Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. File 2010 state taxes The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. File 2010 state taxes You must give a copy of each information return you are required to file to the recipient or payer. File 2010 state taxes In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. File 2010 state taxes For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. File 2010 state taxes Form 1099-MISC. File 2010 state taxes   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. File 2010 state taxes These payments include the following items. File 2010 state taxes Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. File 2010 state taxes Rent payments of $600 or more, other than rents paid to real estate agents. File 2010 state taxes Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. File 2010 state taxes Royalty payments of $10 or more. File 2010 state taxes Payments to certain crew members by operators of fishing boats. File 2010 state taxes You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. File 2010 state taxes Form W-2. File 2010 state taxes   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. File 2010 state taxes You can file Form W-2 online. File 2010 state taxes For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. File 2010 state taxes Penalties. File 2010 state taxes   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. File 2010 state taxes For more information, see the General Instructions for Certain Information Returns. File 2010 state taxes Failure to file information returns. File 2010 state taxes This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. File 2010 state taxes Failure to furnish correct payee statements. File 2010 state taxes This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. File 2010 state taxes Waiver of penalties. File 2010 state taxes   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. File 2010 state taxes   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. File 2010 state taxes (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. File 2010 state taxes ) Form 8300. File 2010 state taxes   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. File 2010 state taxes Cash includes U. File 2010 state taxes S. File 2010 state taxes and foreign coin and currency. File 2010 state taxes It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. File 2010 state taxes Cash does not include a check drawn on an individual's personal account (personal check). File 2010 state taxes For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). File 2010 state taxes Penalties. File 2010 state taxes   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. File 2010 state taxes Table 1-3. File 2010 state taxes Going Out of Business Checklists (Note. File 2010 state taxes The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. File 2010 state taxes For more information, see the instructions for the listed forms. File 2010 state taxes ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. File 2010 state taxes   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. File 2010 state taxes   □ File Form 8594 with your Form 1040 if you sold your business. File 2010 state taxes Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. File 2010 state taxes Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. File 2010 state taxes Note. File 2010 state taxes Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. File 2010 state taxes   □ File Form 940 for the calendar year in which final wages were paid. File 2010 state taxes Note. File 2010 state taxes Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. File 2010 state taxes Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. File 2010 state taxes Note. File 2010 state taxes These forms are generally due by the due date of your final Form 941 or Form 944. File 2010 state taxes   □ File Form W-3 to file Forms W-2. File 2010 state taxes Note. File 2010 state taxes These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. File 2010 state taxes   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. File 2010 state taxes   □ File Form 1096 to file Forms 1099-MISC. 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Understanding Your CP267A Notice

You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.


What you need to do

  • Call us within 30 days of the notice date between 8:00 a.m. and 4:30 p.m. Central Time at the number on your notice.
  • Identify your payments by tax form, fee year, and amount.
  • Tell us if we have misapplied any of your payments.
  • Inform us where you want to apply the overpayment.

You may want to...

  • Review your Letter 4658, Final Fee Calculation
  • Visit www.irs.gov and search for the key phrase “Branded Prescription Drug.”
  • For tax forms, instructions, and publications, visit www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).

Answers to Common Questions

Why am I getting this notice?

We've sent you this notice because our records indicate you over paid your Branded Prescription Drug Fee. We need you to confirm that your payment was intended for another fee year or inform us where you want to apply the overpayment.

What is an "overpayment," and how is that different from a "refund?"

An "overpayment" occurs when you pay more taxes during the year than what you owe. This can either be refunded to you or applied to other taxes.


Tax forms or publications you may find useful

  • Report of Branded Prescription Drug Information Form 8947

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using the Power of Attorney and Declaration of Representative (Form 2848).


Reading your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP267A, Page 1

Page Last Reviewed or Updated: 24-Sep-2013

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File 2010 State Taxes

File 2010 state taxes 2. File 2010 state taxes   Fuel Tax Credits and Refunds Table of Contents Gasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. File 2010 state taxes Providing information. File 2010 state taxes Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. File 2010 state taxes Fuel used between airfield and farm. File 2010 state taxes Fuel not used for farming. File 2010 state taxes Vehicles not considered highway vehicles. File 2010 state taxes Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Federal excise taxes are imposed on certain fuels as discussed in chapter 1. File 2010 state taxes This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. File 2010 state taxes Information on the refund of second tax is included. File 2010 state taxes This chapter also explains credits and refunds for the biodiesel or renewable diesel mixture credits, and the alternative fuel mixture and alternative fuel credits. File 2010 state taxes Information on how to make a claim for credit or refund is included in this chapter and in the instructions for: Form 720, Form 4136, and Form 8849. File 2010 state taxes Exported taxable fuel. File 2010 state taxes   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. File 2010 state taxes Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. File 2010 state taxes Proof of exportation includes: A copy of the export bill of lading issued by the delivering carrier, A certificate by the agent or representative of the export carrier showing actual exportation of the fuel, A certificate of lading signed by a customs officer of the foreign country to which the fuel is exported, or A statement of the foreign consignee showing receipt of the fuel. File 2010 state taxes Gasoline and Aviation Gasoline Ultimate Purchasers. File 2010 state taxes   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. File 2010 state taxes On a farm for farming purposes (credit only). File 2010 state taxes Off-highway business use. File 2010 state taxes Export. File 2010 state taxes In a boat engaged in commercial fishing. File 2010 state taxes In certain intercity and local buses. File 2010 state taxes In a school bus. File 2010 state taxes Exclusive use by a qualified blood collector organization. File 2010 state taxes In a highway vehicle owned by the United States that is not used on a highway. File 2010 state taxes Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). File 2010 state taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit Card Purchases, later). File 2010 state taxes In an aircraft or vehicle owned by an aircraft museum. File 2010 state taxes   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. File 2010 state taxes On a farm for farming purposes (credit only). File 2010 state taxes Export. File 2010 state taxes In foreign trade. File 2010 state taxes Certain helicopter and fixed-wing air ambulance uses. File 2010 state taxes In commercial aviation (other than foreign trade). File 2010 state taxes Exclusive use by a qualified blood collector organization. File 2010 state taxes Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). File 2010 state taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by registered ultimate vendors and Credit and purchases, later). File 2010 state taxes In an aircraft owned by an aircraft museum. File 2010 state taxes In military aircraft. File 2010 state taxes Claims by persons who paid the tax to the government. File 2010 state taxes   Except for sales to nonprofit educational organizations and states and local governments, a credit or refund is allowable to the person that paid the tax to the government if the gasoline was sold to the ultimate purchaser (including an exporter) by either that person or by a retailer and the fuel was exported; used or sold for use as supplies for vessels or aircraft, including military aircraft, commercial fishing, and foreign trade; sold to a qualified blood collector organization; or used or sold for use in the production of Other Fuels. File 2010 state taxes See Filing Claims, later. File 2010 state taxes Sales by registered ultimate vendors. File 2010 state taxes   This is an ultimate vendor that sells gasoline or aviation gasoline to any of the following and that is purchased without the use of a credit card. File 2010 state taxes A state or local government for its exclusive use (including essential government use by an Indian tribal government). File 2010 state taxes A nonprofit educational organization for its exclusive use. File 2010 state taxes   The registered ultimate vendor may make the claim if the ultimate purchaser did not use a credit card and waives its right to the credit or refund by providing the registered ultimate vendor with a certificate. File 2010 state taxes A sample certificate is included as Model Certificate M in the Appendix. File 2010 state taxes The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. File 2010 state taxes   The ultimate vendor must be registered by the IRS. File 2010 state taxes See Registration Requirements, earlier. File 2010 state taxes Credit card purchases. File 2010 state taxes   If gasoline and aviation gasoline are purchased with a credit card issued to a state or local government for its exclusive use (including essential government use by an Indian tribal government), or a nonprofit educational organization for its exclusive use, the person who extended credit to the ultimate purchaser (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the gasoline or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. File 2010 state taxes   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. File 2010 state taxes How to make the claim. File 2010 state taxes   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). File 2010 state taxes Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) For conditions to an allowance of a credit or refund on exported dyed diesel fuel and dyed kerosene, see Exported taxable fuel, earlier. File 2010 state taxes Ultimate purchasers. File 2010 state taxes   The following are nontaxable uses of diesel fuel and kerosene (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. File 2010 state taxes On a farm for farming purposes. File 2010 state taxes Off-highway business use. File 2010 state taxes Export. File 2010 state taxes In a qualified local bus. File 2010 state taxes In a school bus. File 2010 state taxes Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). File 2010 state taxes Exclusive use by a qualified blood collector organization. File 2010 state taxes In a highway vehicle owned by the United States that is not used on a highway. File 2010 state taxes Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). File 2010 state taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). File 2010 state taxes In a vehicle owned by an aircraft museum. File 2010 state taxes As a fuel in a propulsion engine of a diesel-powered train. File 2010 state taxes Sales by Registered Ultimate Vendors The following are the sales for which a credit or refund may be allowable to the registered ultimate vendor only. File 2010 state taxes Undyed diesel fuel or undyed kerosene sold for the exclusive use by a state or local government (if credit card rules (defined later) do not apply), Undyed kerosene sold from a blocked pump (defined below), or Undyed diesel fuel or undyed kerosene used in certain intercity and local buses, only if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. File 2010 state taxes Registered ultimate vendor (state use). File 2010 state taxes   This is a person that sells undyed diesel fuel or undyed kerosene to a state or local government for its exclusive use (including essential government use by an Indian tribal government). File 2010 state taxes The diesel fuel or kerosene must be purchased by the state without the use of a credit card, issued to the state by the credit card issuer, in order for the ultimate vendor to make the claim. File 2010 state taxes The ultimate vendor must be registered by the IRS. File 2010 state taxes See Registration Requirements, earlier. File 2010 state taxes Registered ultimate vendor (blocked pump). File 2010 state taxes   This is an ultimate vendor that sells undyed kerosene from a blocked pump. File 2010 state taxes   A credit or refund may be allowable to a registered ultimate vendor (blocked pump) if the vendor sold to a buyer undyed kerosene from a blocked pump for use other than as a fuel in a diesel-powered highway vehicle and the vendor had no reason to believe the kerosene would not be used in that manner. File 2010 state taxes Blocked pump. File 2010 state taxes   A blocked pump is a fuel pump that meets all the following requirements. File 2010 state taxes It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. File 2010 state taxes It is at a fixed location. File 2010 state taxes It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. File 2010 state taxes ” It meets either of the following conditions. File 2010 state taxes It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. File 2010 state taxes It is locked by the vendor after each sale and unlocked by the vendor only in response to a buyer's request for undyed kerosene for use other than as a fuel in a diesel-powered highway vehicle or train. File 2010 state taxes Registered ultimate vendor (certain intercity and local buses). File 2010 state taxes   This is an ultimate vendor that sells undyed diesel fuel or undyed kerosene to the ultimate purchaser for use in certain intercity and local buses. File 2010 state taxes   The registered ultimate vendor may make the claim if the ultimate purchaser waives its right to the credit or refund by providing the registered ultimate vendor with a waiver. File 2010 state taxes A sample waiver is included as Model Waiver N in the Appendix. File 2010 state taxes The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File 2010 state taxes Credit Card Purchases. File 2010 state taxes   If undyed diesel fuel or kerosene is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the diesel fuel or kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. File 2010 state taxes   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. File 2010 state taxes Diesel-Water Fuel Emulsion A claim for credit or refund may be made for the nontaxable use of a diesel-water fuel emulsion and for undyed diesel fuel used to produce a diesel-water fuel emulsion. File 2010 state taxes The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. File 2010 state taxes 198 per gallon is $. File 2010 state taxes 197 (if exported, the claim rate is $. File 2010 state taxes 198). File 2010 state taxes The following are the nontaxable uses for a diesel-water fuel emulsion for which a credit or refund may be allowable to an ultimate purchaser. File 2010 state taxes On a farm for farming purposes. File 2010 state taxes Off-highway business use. File 2010 state taxes Export. File 2010 state taxes In a qualified local bus. File 2010 state taxes In a school bus. File 2010 state taxes Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). File 2010 state taxes Exclusive use by a qualified blood collector organization. File 2010 state taxes In a highway vehicle owned by the United States that is not used on a highway. File 2010 state taxes Exclusive use by a nonprofit educational organization. File 2010 state taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia. File 2010 state taxes In an aircraft or vehicle owned by an aircraft museum. File 2010 state taxes Blender claims. File 2010 state taxes   The claim rate for undyed diesel fuel taxed at $. File 2010 state taxes 244 and used to produce a diesel-water fuel emulsion is $. File 2010 state taxes 046 per gallon of diesel fuel so used. File 2010 state taxes The blender must be registered by the IRS in order to make the claim. File 2010 state taxes The blender must attach a statement to the claim certifying that: The diesel-water fuel emulsion contains at least 14% water, The emulsion additive is registered by a United States manufacturer with the EPA under section 211 of the Clean Air Act as in effect on March 31, 2003, Undyed diesel fuel taxed at $. File 2010 state taxes 244 was used to produce the diesel-water fuel emulsion, and The diesel-water fuel emulsion was used or sold for use in the blender's trade or business. File 2010 state taxes Kerosene for Use in Aviation Ultimate purchasers. File 2010 state taxes   Ultimate purchasers of kerosene used in certain aviation uses may make a claim if the rate of tax on their use is less than the rate of tax that was charged on the kerosene. File 2010 state taxes   The ultimate purchaser of the kerosene used in commercial aviation (other than foreign trade) and noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) is eligible to make a claim if the ultimate purchaser certifies that the right to make the claim has not been waived. File 2010 state taxes Generally, the ultimate purchaser is the aircraft operator. File 2010 state taxes   The following are the nontaxable uses of kerosene used in noncommercial aviation for which a credit or refund may be allowable to the ultimate purchaser. File 2010 state taxes On a farm for farming purposes. File 2010 state taxes Certain helicopter and fixed-wing aircraft uses. File 2010 state taxes Exclusive use by a qualified blood collector organization. File 2010 state taxes Exclusive use by a nonprofit educational organization. File 2010 state taxes In an aircraft owned by an aircraft museum. File 2010 state taxes In military aircraft. File 2010 state taxes Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. File 2010 state taxes   If the fuel is used partly for use in commercial aviation and partly for use in nonexempt, noncommercial aviation, the operator may identify, either at the time of purchase or after the kerosene has been used, the amount that will be (or has been) used in commercial aviation. File 2010 state taxes At the same time, the operator would either make the claim or waive the right to make the claim for credit or refund of the kerosene for use in commercial and nonexempt, noncommercial aviation. File 2010 state taxes   If the operator does not identify the amount of kerosene that will be (or has been) used in commercial aviation, the operator may provide a certificate to the ultimate vendor similar to Model Certificate Q in the Appendix. File 2010 state taxes For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. File 2010 state taxes 244 per gallon, use of the certificate will be treated as a waiver of the right to claim a credit or refund for the $. File 2010 state taxes 025 per gallon part of the tax. File 2010 state taxes The ultimate vendor may make this claim. File 2010 state taxes The operator may make a claim for the $. File 2010 state taxes 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. File 2010 state taxes 175 tax per gallon. File 2010 state taxes Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. File 2010 state taxes   The registered ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may make this claim if the ultimate purchaser waives its right to the credit or payment by providing the registered ultimate vendor with a waiver. File 2010 state taxes A sample waiver is included as Model Waiver L in the Appendix. File 2010 state taxes The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File 2010 state taxes   Noncommercial aviation means any use of an aircraft not described as commercial aviation. File 2010 state taxes For the definition of commercial aviation, see Commercial aviation on page 11. File 2010 state taxes Kerosene for use in nonexempt, noncommercial aviation. File 2010 state taxes   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. File 2010 state taxes The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. File 2010 state taxes A sample certificate is included as Model Certificate Q in the Appendix. File 2010 state taxes The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File 2010 state taxes Kerosene for use in aviation by a state or local government. File 2010 state taxes   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in aviation to a state or local government for its exclusive use (including essential government use by an Indian tribal government). File 2010 state taxes The kerosene for use in aviation must be purchased by the state without the use of a credit card in order for the ultimate vendor to make the claim. File 2010 state taxes The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. File 2010 state taxes A sample certificate is included as Model Certificate P in the Appendix. File 2010 state taxes The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File 2010 state taxes Credit card purchases. File 2010 state taxes   If taxed kerosene for use in aviation is purchased with a credit card issued to a state, the person who extended credit to the state (the credit card issuer) is treated as the person that paid the tax and makes the claim if the credit card issuer: Is registered by the IRS, Has established that the amount of tax has not been collected from the person who purchased the kerosene, or has obtained written consent from the ultimate purchaser to the allowance of the credit or refund, and Has repaid or agreed to repay the amount of the tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to the allowance of the credit or refund, or has made arrangements that provide the ultimate vendor with reimbursement of the tax. File 2010 state taxes   If the requirements above are not met by the credit card issuer, the credit card issuer must collect the tax from the ultimate purchaser and only the ultimate purchaser may make the claim. File 2010 state taxes Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. File 2010 state taxes While tax is generally imposed on delivery, Other Fuels are taxed prior to delivery in the case of certain bulk sales described in chapter 1. File 2010 state taxes The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. File 2010 state taxes On a farm for farming purposes. File 2010 state taxes Off-highway business use. File 2010 state taxes In a boat engaged in commercial fishing. File 2010 state taxes In certain intercity and local buses. File 2010 state taxes In a school bus. File 2010 state taxes In a qualified local bus. File 2010 state taxes Exclusive use by a qualified blood collector organization. File 2010 state taxes Exclusive use by a nonprofit educational organization. File 2010 state taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia. File 2010 state taxes In an aircraft or vehicle owned by an aircraft museum. File 2010 state taxes Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. File 2010 state taxes See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. File 2010 state taxes Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. File 2010 state taxes This is in addition to all other taxes imposed on the sale or use of the fuel. File 2010 state taxes The section 4081(e) refund (discussed below) cannot be claimed. File 2010 state taxes If the tax is paid and reported to the government on more than one taxable event for a taxable fuel under section 4081, the person paying the “second tax” may claim a refund (without interest) of that tax if certain conditions and reporting requirements are met. File 2010 state taxes No credit against any tax is allowed for this tax. File 2010 state taxes For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. File 2010 state taxes Conditions to allowance of refund. File 2010 state taxes   A claim for refund of the tax is allowed only if all the following conditions are met. File 2010 state taxes A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). File 2010 state taxes After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). File 2010 state taxes The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). File 2010 state taxes The person that paid the first tax has met the reporting requirements, discussed next. File 2010 state taxes Reporting requirements. File 2010 state taxes   Generally, the person that paid the first tax must file a “First Taxpayer's Report” with its Form 720 for the quarter to which the report relates. File 2010 state taxes A model first taxpayer's report is shown in the Appendix as Model Certificate B. File 2010 state taxes The report must contain all information needed to complete the model. File 2010 state taxes   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. File 2010 state taxes Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. File 2010 state taxes Optional reporting. File 2010 state taxes   A first taxpayer's report is not required for the tax imposed on: Removal at a terminal rack, Nonbulk entries into the United States, and Removals or sales by blenders. File 2010 state taxes However, if the person liable for the tax expects that another tax will be imposed on that fuel, that person should (but is not required to) file a first taxpayer's report. File 2010 state taxes Providing information. File 2010 state taxes   The first taxpayer must give a copy of the report to the buyer of the fuel within the bulk transfer/terminal system or to the owner of the fuel immediately before the first tax was imposed, if the first taxpayer is not the owner at that time. File 2010 state taxes If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. File 2010 state taxes   A person that receives a copy of the first taxpayer's report and later sells the fuel within the bulk transfer/terminal system must give the copy and a “Statement of Subsequent Seller” to the buyer. File 2010 state taxes If the later sale is outside the bulk transfer/terminal system and that person expects that another tax will be imposed, that person should (but is not required to) give the copy and the statement to the buyer. File 2010 state taxes A model statement of subsequent seller is shown in the Appendix as Model Certificate A. File 2010 state taxes The statement must contain all information necessary to complete the model. File 2010 state taxes   If the first taxpayer's report relates to fuel sold to more than one buyer, copies of that report must be made when the fuel is divided. File 2010 state taxes Each buyer must be given a copy of the report. File 2010 state taxes Refund claim. File 2010 state taxes   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. File 2010 state taxes You must make your claim for refund on Form 8849. File 2010 state taxes Complete Schedule 5 (Form 8849) and attach it to your Form 8849. File 2010 state taxes Do not include this claim with a claim under another tax provision. File 2010 state taxes You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. File 2010 state taxes You must submit the following information with your claim. File 2010 state taxes A copy of the first taxpayer's report (discussed earlier). File 2010 state taxes A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. File 2010 state taxes Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. File 2010 state taxes If applicable, the type of use number from Table 2-1 is indicated in each heading. File 2010 state taxes Type of use table. File 2010 state taxes   The first column of the table is the number you enter on Form 4136, Form 8849, or Schedule C (Form 720) for that type of use. File 2010 state taxes For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. File 2010 state taxes Table 2-1. File 2010 state taxes Type of Use Table No. File 2010 state taxes Type of Use 1 On a farm for farming purposes 2 Off-highway business use (for business use other than in a highway vehicle registered or required to be registered for highway use) (other than use in mobile machinery) 3 Export 4 In a boat engaged in commercial fishing 5 In certain intercity and local buses 6 In a qualified local bus 7 In a bus transporting students and employees of schools (school buses) 8 For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway business use) 9 In foreign trade 10 Certain helicopter and fixed-wing aircraft uses 11 Exclusive use by a qualified blood collector organization 12 In a highway vehicle owned by the United States that is not used on a highway 13 Exclusive use by a nonprofit educational organization 14 Exclusive use by a state, political subdivision of a state, or the District of Columbia 15 In an aircraft or vehicle owned by an aircraft museum 16 In military aircraft On a farm for farming purposes (No. File 2010 state taxes 1). File 2010 state taxes   On a farm for farming purposes means fuel used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. File 2010 state taxes Farm. File 2010 state taxes   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. File 2010 state taxes It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. File 2010 state taxes A fish farm is an area where fish are grown or raised — not merely caught or harvested. File 2010 state taxes Farming purposes. File 2010 state taxes   As an owner, tenant, or operator, you use fuel on a farm for farming purposes if you use it in any of the following ways. File 2010 state taxes To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File 2010 state taxes To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File 2010 state taxes To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File 2010 state taxes To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File 2010 state taxes For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File 2010 state taxes Commodity means a single raw product. File 2010 state taxes For example, apples and peaches are two separate commodities. File 2010 state taxes To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. File 2010 state taxes , is incidental to your farming operations. File 2010 state taxes Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. File 2010 state taxes   If any other person, such as a neighbor or custom operator, performs a service for you on your farm for any of the purposes listed in (1) or (2), you are considered to be the ultimate purchaser that used the fuel on a farm for farming purposes. File 2010 state taxes However, see Custom application of fertilizer and pesticide, next. File 2010 state taxes   If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. File 2010 state taxes For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used. File 2010 state taxes Custom application of fertilizer and pesticide. File 2010 state taxes   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. File 2010 state taxes Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File 2010 state taxes For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File 2010 state taxes For kerosene used in aviation, the ultimate purchaser may make the claim or waive their right to make the claim to the registered ultimate vendor. File 2010 state taxes Fuel used between airfield and farm. File 2010 state taxes   Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as a farming purpose. File 2010 state taxes Fuel not used for farming. File 2010 state taxes   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. File 2010 state taxes Off the farm, such as on the highway or in noncommercial aviation, other than fuel used between the airfield and farm described above, even if the fuel is used in transporting livestock, feed, crops, or equipment. File 2010 state taxes For personal use, such as mowing the lawn. File 2010 state taxes In processing, packaging, freezing, or canning operations. File 2010 state taxes In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File 2010 state taxes Off-highway business use (No. File 2010 state taxes 2). File 2010 state taxes   Off-highway business use means fuel used in a trade or business or in an income-producing activity other than as a fuel in a highway vehicle registered or required to be registered for use on public highways. File 2010 state taxes The terms “highway vehicle,” “public highway,” and “registered” are defined below. File 2010 state taxes Do not consider any use in a boat as an off-highway business use. File 2010 state taxes   Off-highway business use includes fuels used in any of the following ways. File 2010 state taxes In stationary machines such as generators, compressors, power saws, and similar equipment. File 2010 state taxes For cleaning purposes. File 2010 state taxes In forklift trucks, bulldozers, and earthmovers. File 2010 state taxes   Generally, this use does not include nonbusiness use of fuel, such as use by minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File 2010 state taxes Example. File 2010 state taxes Caroline owns a landscaping business. File 2010 state taxes She uses power lawn mowers and chain saws in her business. File 2010 state taxes The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. File 2010 state taxes The gasoline used in her personal lawn mower at home does not qualify. File 2010 state taxes Highway vehicle. File 2010 state taxes   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. File 2010 state taxes Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File 2010 state taxes A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. File 2010 state taxes A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File 2010 state taxes A special kind of cargo, goods, supplies, or materials. File 2010 state taxes Some off-highway task unrelated to highway transportation, except as discussed next. File 2010 state taxes Vehicles not considered highway vehicles. File 2010 state taxes   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. File 2010 state taxes Specially designed mobile machinery for nontransportation functions. File 2010 state taxes A self-propelled vehicle is not a highway vehicle if all the following apply. File 2010 state taxes The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. File 2010 state taxes The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. File 2010 state taxes The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. File 2010 state taxes The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. File 2010 state taxes Vehicles specially designed for off-highway transportation. File 2010 state taxes A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicle's capability to transport a load over a public highway is substantially limited or impaired. File 2010 state taxes To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. File 2010 state taxes It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File 2010 state taxes Nontransportation trailers and semitrailers. File 2010 state taxes A trailer or semi-trailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. File 2010 state taxes For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. File 2010 state taxes Public highway. File 2010 state taxes   A public highway includes any road in the United States that is not a private roadway. File 2010 state taxes This includes federal, state, county, and city roads and streets. File 2010 state taxes Registered. File 2010 state taxes   A vehicle is considered registered when it is registered or required to be registered for highway use under the law of any state, the District of Columbia, or any foreign country in which it is operated or situated. File 2010 state taxes Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. File 2010 state taxes A highway vehicle is not considered registered solely because a special permit allows the vehicle to be operated at particular times and under specified conditions. File 2010 state taxes Dual use of propulsion motor. File 2010 state taxes   Off-highway business use does not include any fuel used in the propulsion motor of a registered highway vehicle even though that motor also operates special equipment by means of a power take-off or power transfer. File 2010 state taxes It does not matter if the special equipment is mounted on the vehicle. File 2010 state taxes Example. File 2010 state taxes The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. File 2010 state taxes The fuel used in the motor to run the mixer is not off-highway business use. File 2010 state taxes Use in separate motor. File 2010 state taxes   Off-highway business use includes fuel used in a separate motor to operate special equipment, such as a refrigeration unit, pump, generator, or mixing unit. File 2010 state taxes If you draw fuel from the same tank that supplies fuel to the propulsion motor, you must figure the quantity used in the separate motor operating the special equipment. File 2010 state taxes You may make a reasonable estimate based on your operating experience and supported by your records. File 2010 state taxes   You can use devices that measure the miles the vehicle has traveled (such as hubometers) to figure the gallons of fuel used to propel the vehicle. File 2010 state taxes Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. File 2010 state taxes The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. File 2010 state taxes Example. File 2010 state taxes Hazel owns a refrigerated truck. File 2010 state taxes It has a separate motor for the refrigeration unit. File 2010 state taxes The same tank supplies both motors. File 2010 state taxes Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. File 2010 state taxes Therefore, 10% of the fuel is used in an off-highway business use. File 2010 state taxes Fuel lost or destroyed. File 2010 state taxes   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. File 2010 state taxes Export (No. File 2010 state taxes 3). File 2010 state taxes   Export means fuel transported from the United States with the intention that the fuel remain in a foreign country or possession of the United States. File 2010 state taxes Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. File 2010 state taxes In a boat engaged in commercial fishing (No. File 2010 state taxes 4). File 2010 state taxes   In a boat engaged in commercial fishing means fuel used in taking, catching, processing, or transporting fish, shellfish, or other aquatic life for commercial purposes, such as selling or processing the catch, on a specific trip basis. File 2010 state taxes They include boats used in both fresh and salt water fishing. File 2010 state taxes They do not include boats used for both sport fishing and commercial fishing on the same trip. File 2010 state taxes In certain intercity and local buses (No. File 2010 state taxes 5). File 2010 state taxes   In certain intercity and local buses means fuel used in a bus engaged in furnishing (for compensation) passenger land transportation available to the general public. File 2010 state taxes The bus must be engaged in one of the following activities. File 2010 state taxes Scheduled transportation along regular routes. File 2010 state taxes Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. File 2010 state taxes Vans and similar vehicles used for van-pooling or taxi service do not qualify. File 2010 state taxes Available to the general public. File 2010 state taxes   This means you offer service to more than a limited number of persons or organizations. File 2010 state taxes If a bus operator normally provides charter operations through travel agencies but has buses available for chartering by the general public, this service is available to the general public. File 2010 state taxes A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. File 2010 state taxes Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. File 2010 state taxes In a qualified local bus (No. File 2010 state taxes 6). File 2010 state taxes   In a qualified local bus means fuel used in a bus meeting all the following requirements. File 2010 state taxes It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. File 2010 state taxes It operates along scheduled, regular routes. File 2010 state taxes It has a seating capacity of at least 20 adults (excluding the driver). File 2010 state taxes It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. File 2010 state taxes Intracity passenger land transportation. File 2010 state taxes   This is the land transportation of passengers between points located within the same metropolitan area. File 2010 state taxes It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. File 2010 state taxes Under contract. File 2010 state taxes   A bus is under contract with a state or local government only if the contract imposes a bona fide obligation on the bus operator to furnish the transportation. File 2010 state taxes More than a nominal subsidy. File 2010 state taxes   A subsidy is more than nominal if it is reasonably expected to exceed an amount equal to 3 cents multiplied by the number of gallons of fuel used in buses on subsidized routes. File 2010 state taxes A company that operates its buses along subsidized and unsubsidized intracity routes may consider its buses qualified local buses only when the buses are used on the subsidized intracity routes. File 2010 state taxes In a school bus (No. File 2010 state taxes 7). File 2010 state taxes   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. File 2010 state taxes A school is an educational organization with a regular faculty and curriculum and a regularly enrolled body of students who attend the place where the educational activities occur. File 2010 state taxes For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. File 2010 state taxes 8). File 2010 state taxes   Diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel in the propulsion engine of a diesel-powered highway vehicle or diesel-powered train (not including off-highway business use) means undyed diesel fuel and undyed kerosene used: For home heating, lighting, and cooking; In boats; In stationary machines, such as generators and compressors; For cleaning purposes; or In minibikes and snowmobiles. File 2010 state taxes In foreign trade (No. File 2010 state taxes 9). File 2010 state taxes   In foreign trade means fuel used in civil aircraft employed in foreign trade or trade between the United States and any of its possessions. File 2010 state taxes The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. File 2010 state taxes In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. File 2010 state taxes Certain helicopter and fixed-wing aircraft uses (No. File 2010 state taxes 10). File 2010 state taxes   Includes: Certain helicopter uses. File 2010 state taxes   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. File 2010 state taxes Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. File 2010 state taxes Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File 2010 state taxes Providing emergency medical transportation. File 2010 state taxes   During a use described in items (1) and (2), the helicopter must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. File 2010 state taxes For item (1), treat each flight segment as a separate flight. File 2010 state taxes Fixed-wing aircraft uses. File 2010 state taxes   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. File 2010 state taxes Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File 2010 state taxes Providing emergency medical transportation. File 2010 state taxes The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. File 2010 state taxes During a use described in item (1), the aircraft must not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. File 2010 state taxes Exclusive use by a qualified blood collector organization (No. File 2010 state taxes 11). File 2010 state taxes   Exclusive use by a qualified blood collector organization means fuel used by the qualified blood collector organization for its exclusive use in the collection, storage, or transportation of blood. File 2010 state taxes Qualified blood collector organization. File 2010 state taxes   A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered by the IRS, and Registered by the Food and Drug Administration to collect blood. File 2010 state taxes In a highway vehicle owned by the United States that is not used on a highway (No. File 2010 state taxes 12). File 2010 state taxes   In a highway vehicle owned by the United States that is not used on a highway means fuel used in a vehicle that was not used on public highways during the period covered by the claim. File 2010 state taxes This use applies whether or not the vehicle is registered or required to be registered for highway use. File 2010 state taxes Exclusive use by a nonprofit educational organization (No. File 2010 state taxes 13). File 2010 state taxes   Exclusive use by a nonprofit educational organization means fuel used by an organization exempt from income tax under section 501(a) that meets both of the following requirements. File 2010 state taxes It has a regular faculty and curriculum. File 2010 state taxes It has a regularly enrolled body of students who attend the place where the instruction normally occurs. File 2010 state taxes   A nonprofit educational organization also includes a school operated by a church or other organization described in section 501(c)(3) if the school meets the above requirements. File 2010 state taxes Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. File 2010 state taxes 14). File 2010 state taxes   Exclusive use by a state, political subdivision of a state, or the District of Columbia means fuel purchased by the state or local government for its exclusive use. File 2010 state taxes A state or local government is any state, any political subdivision thereof, or the District of Columbia. File 2010 state taxes An Indian tribal government is treated as a state only if the fuel is used in an activity that involves the exercise of an essential tribal government function. File 2010 state taxes Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. File 2010 state taxes In an aircraft or vehicle owned by an aircraft museum (No. File 2010 state taxes 15). File 2010 state taxes   In an aircraft or vehicle owned by an aircraft museum means fuel used in an aircraft or vehicle that is owned by an organization that meets all the following requirements. File 2010 state taxes It is exempt from income tax as an organization described in section 501(c)(3). File 2010 state taxes It is operated as a museum under a state (or District of Columbia) charter. File 2010 state taxes It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. File 2010 state taxes   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). File 2010 state taxes In military aircraft (No. File 2010 state taxes 16). File 2010 state taxes   In a military aircraft means fuel used in an aircraft owned by the United States or any foreign nation and constituting a part of its armed forces. File 2010 state taxes In commercial aviation (other than foreign trade). File 2010 state taxes   See Commercial aviation, earlier, for the definition. File 2010 state taxes Use in a train. File 2010 state taxes   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. File 2010 state taxes This includes use in a locomotive, work train, switching engine, and track maintenance machine. File 2010 state taxes Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit For alternative fuel mixtures produced after December 31, 2011, see How to Claim the Credit below. File 2010 state taxes The section 6426 credit for biodiesel and alternative fuel consists of the biodiesel or renewable diesel mixture credit, alternative fuel credit, and alternative fuel mixture credit. File 2010 state taxes Biodiesel or renewable diesel mixture credit claimant. File 2010 state taxes   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. File 2010 state taxes Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). File 2010 state taxes   The person that produced and sold or used the mixture in their trade or business is the only person eligible to make this claim. File 2010 state taxes The credit is based on the gallons of biodiesel or renewable diesel in the mixture. File 2010 state taxes Renewable diesel does not include any fuel derived from coprocessing biomass (as defined in section 45K(c)(3)) with a feedstock that is not biomass. File 2010 state taxes Claim requirements. File 2010 state taxes   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. File 2010 state taxes Alternative fuel credit claimant. File 2010 state taxes   For the alternative fuel credit, the registered alternative fueler who (1) sold an alternative fuel at retail delivered it into the fuel supply tank of a motor vehicle or motorboat, (2) sold an alternative fuel, delivered it in bulk taxable use in a motor vehicle or motorboat, and received required statement from the buyer, (3) used an alternative fuel (not sold at retail or in bulk as previously described) motor vehicle or motorboat, or (4) sold an alternative fuel used as a fuel in aviation is the only person eligible to make this claim. File 2010 state taxes Carbon capture requirement. File 2010 state taxes   A credit for Fischer-Tropsch process liquid fuel derived from coal (including peat) can be claimed only if the fuel is derived from coal produced at a gasification facility that separates and sequesters at least 75% of the facility's total carbon dioxide emissions. File 2010 state taxes Alternative fuel credit. File 2010 state taxes   The registered alternative fueler is the person eligible to make the claim. File 2010 state taxes An alternative fueler is the person liable for tax on alternative fuel under the rules for taxable events for Other Fuels (discussed in chapter 1) or would be liable but for an exemption for nontaxable uses. File 2010 state taxes An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. File 2010 state taxes Alternative fuel mixture credit claimant. File 2010 state taxes   For the alternative fuel mixture credit, the registered alternative fueler that produced and sold or used the mixture as a fuel in their trade or business is the only person eligible to make this claim. File 2010 state taxes The credit is based on the gallons of alternative fuel in the mixture. File 2010 state taxes An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). File 2010 state taxes Registration. File 2010 state taxes   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. File 2010 state taxes See Registration Requirements in chapter 1. File 2010 state taxes Credits for fuel provide incentive for United States production. File 2010 state taxes   The section 6426 fuel credit may not be claimed for alternative fuel that is produced outside the United States for use as a fuel outside the United States. File 2010 state taxes The United States includes any possession of the United States. File 2010 state taxes Credit for fuels derived from paper or pulp production. File 2010 state taxes   Credit for alternative fuels and alternative fuel mixtures for any fuel derived from the production of paper or pulp are not available for fuel sold or used on or after December 31, 2009. File 2010 state taxes How to Claim the Credit Any biodiesel or renewable diesel mixture credit must first be claimed on Schedule C to reduce your taxable fuel liability reported on Form 720. File 2010 state taxes Any excess credit may be claimed on Schedule C (Form 720), Schedule 3 (Form 8849), Form 4136, or Form 8864, Biodiesel and Renewable Diesel Fuels Credit. File 2010 state taxes See Notice 2005-4 and the Instructions for Form 720 for more information. File 2010 state taxes Also see Notice 2013-26 on page 984 of I. File 2010 state taxes R. File 2010 state taxes B. File 2010 state taxes 2013-18 at www. File 2010 state taxes irs. File 2010 state taxes gov/pub/irs-irbs/irb13-18. File 2010 state taxes pdf; and see chapter 2, later. File 2010 state taxes Coordination with income tax credit. File 2010 state taxes   Only one credit may be taken for any amount of biodiesel or renewable diesel. File 2010 state taxes If any amount is claimed (or will be claimed) for any amount of biodiesel or renewable diesel on Form 720, Form 8849, or Form 4136, then a claim cannot be made on Form 8864 for that amount of biodiesel or renewable diesel. File 2010 state taxes   Any alternative fuel credit must first be claimed on Schedule C (Form 720) to reduce your section 4041 taxable fuel liability for alternative fuel and CNG reported on Form 720. File 2010 state taxes Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. File 2010 state taxes   For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit can be claimed on Schedule C (Form 720), not on Form 4136 or Schedule 3 (Form 8849), and only to the extent of your section 4081 taxable fuel liability for gasoline, diesel fuel and kerosene reported on Form 720. File 2010 state taxes   Calculate the limitation for alternative fuel mixtures separately and enter on Schedule C (Form 720), line 14, only the gallons of mixtures that do not exceed your section 4081 taxable fuel liability. File 2010 state taxes Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. File 2010 state taxes This section also covers recordkeeping requirements and when to include the credit or refund in your income. File 2010 state taxes Generally, you will provide all the information needed to claim a credit or refund when you properly complete Form 8849, Form 4136, Schedule C (Form 720), Form 6478, or Form 8864. File 2010 state taxes In some cases, you will have to attach additional information. File 2010 state taxes You need to keep records that support your claim for a credit or refund. File 2010 state taxes 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. File 2010 state taxes Ultimate purchaser. File 2010 state taxes   Ultimate purchasers may make claims for the nontaxable use of fuels on Form 4136, Schedule 1 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. File 2010 state taxes If you are an ultimate purchaser, you must keep the following records. File 2010 state taxes The number of gallons purchased and used during the period covered by your claim. File 2010 state taxes The dates of the purchases. File 2010 state taxes The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. File 2010 state taxes The nontaxable use for which you used the fuel. File 2010 state taxes The number of gallons used for each nontaxable use. File 2010 state taxes It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. File 2010 state taxes If the fuel is exported, you must have proof of exportation. File 2010 state taxes   For more information about keeping records, see Publication 583, Starting a Business and Keeping Records, or chapter 1 of Publication 17, Your Federal Income Tax for Individuals. File 2010 state taxes Exceptions. File 2010 state taxes    Generally, the ultimate purchaser may not claim a credit or refund for undyed diesel fuel, undyed kerosene, or kerosene for use in aviation sold for the exclusive use of a state or local government. File 2010 state taxes However, see Claims by credit card issuers, later, for an exception. File 2010 state taxes The ultimate purchaser may not claim a credit or refund as follows. File 2010 state taxes The ultimate purchaser of gasoline or aviation gasoline used by a state or local government for its exclusive use or by a nonprofit educational organization for its exclusive use may waive its right to make a claim by providing a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate M. File 2010 state taxes A new certificate is required each year or when any information in the current certificate expires. File 2010 state taxes The ultimate purchaser of kerosene for use in commercial aviation or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia) may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver L. File 2010 state taxes A new waiver is required each year or when any information in the current waiver expires. File 2010 state taxes The ultimate purchaser of undyed diesel fuel or undyed kerosene used in certain intercity and local buses may waive its right to make a claim by providing a waiver that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Waiver N. File 2010 state taxes A new waiver is required each year or when any information in the current waiver expires. File 2010 state taxes The ultimate purchaser of kerosene for use in nonexempt, noncommercial aviation must provide a certificate that is signed under penalties of perjury by a person authorized to bind the ultimate purchaser and is in the same format as the Model Certificate Q. File 2010 state taxes A new certificate is required each year or when any information in the current certificate expires. File 2010 state taxes Registered ultimate vendor. File 2010 state taxes   Registered ultimate vendors may make claims for certain sales of fuels on Form 4136, Schedule 2 (Form 8849), and Schedule C (Form 720) if reporting excise tax liability on that return. File 2010 state taxes If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. File 2010 state taxes   To make a claim, you must have sold the fuel at a tax-excluded price, repaid the tax to the buyer, or obtained the buyer's written consent to the allowance of the claim. File 2010 state taxes You are required to have a valid certificate or waiver in your possession in order to make the claim. File 2010 state taxes   In addition, you must have a registration number that has not been revoked or suspended. File 2010 state taxes See Form 637. File 2010 state taxes State use. File 2010 state taxes   To make a claim as an ultimate vendor (state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained below. File 2010 state taxes If you sell undyed diesel fuel, undyed kerosene, or kerosene for use in aviation for use by a state or local government, you must keep the following information. File 2010 state taxes The name and taxpayer identification number of each person (government unit) that bought the fuel. File 2010 state taxes The number of gallons sold to each person. File 2010 state taxes An unexpired certificate from the buyer. File 2010 state taxes See Model Certificate P in the Appendix. File 2010 state taxes The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. File 2010 state taxes Nonprofit educational organization and state use. File 2010 state taxes   To make a claim as an ultimate vendor (nonprofit educational organization or state), you must have a UV registration number and the fuel cannot be purchased with a credit card as explained later. File 2010 state taxes If you sell gasoline or aviation gasoline to a nonprofit educational organization for its exclusive use or to a state or local government for its exclusive use, you must keep the following information. File 2010 state taxes The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. File 2010 state taxes The number of gallons sold to each person. File 2010 state taxes An unexpired certificate from the buyer. File 2010 state taxes See Model Certificate M in the Appendix. File 2010 state taxes  The certificate expires on the earlier of 1 year after the date of the certificate or the date a new certificate is given to the registered ultimate vendor. File 2010 state taxes Blocked pump. File 2010 state taxes   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. File 2010 state taxes If you sell undyed kerosene (other than kerosene for use in aviation) from a pump that qualifies as a blocked pump because it is locked by you after each sale and is unlocked by you at the request of the buyer, you must keep the following information for each sale of more than 5 gallons. File 2010 state taxes The date of each sale. File 2010 state taxes The name and address of the buyer. File 2010 state taxes The number of gallons sold to that buyer. File 2010 state taxes Certain intercity and local bus use. File 2010 state taxes   To make a claim as an ultimate vendor of undyed diesel fuel or undyed kerosene used in certain intercity and local buses, you must have a UB registration number. File 2010 state taxes You must keep the following information. File 2010 state taxes The date of each sale. File 2010 state taxes The name and address of the buyer. File 2010 state taxes The number of gallons sold to the buyer. File 2010 state taxes A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File 2010 state taxes See Model Waiver N in the Appendix. File 2010 state taxes Kerosene for use in commercial aviation or noncommercial aviation. File 2010 state taxes   To make a claim as an ultimate vendor of kerosene for use in commercial aviation (other than foreign trade) or noncommercial aviation (other than nonexempt, noncommercial aviation and exclusive use by a state, political subdivision of a state, or the District of Columbia), you must have a UA registration number. File 2010 state taxes See Kerosene for use in aviation, earlier, for a list of nontaxable uses. File 2010 state taxes You must keep the following information. File 2010 state taxes The date of each sale. File 2010 state taxes The name and address of the buyer. File 2010 state taxes The number of gallons sold to the buyer. File 2010 state taxes A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File 2010 state taxes See Model Waiver L in the Appendix. File 2010 state taxes Kerosene for use in nonexempt, noncommercial aviation. File 2010 state taxes   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. File 2010 state taxes You must keep the following information. File 2010 state taxes The date of each sale. File 2010 state taxes The name and address of the buyer. File 2010 state taxes The number of gallons sold to the buyer. File 2010 state taxes A copy of the certificate signed by the buyer at the time the credit or payment is claimed. File 2010 state taxes See Model Certificate Q in the Appendix. File 2010 state taxes Claims by credit card issuers. File 2010 state taxes   For sales of gasoline, aviation gasoline, diesel fuel, kerosene, or kerosene for use in aviation that are purchased by an exempt user with the use of a credit card, the registered credit card issuer is the only person who can make the claim. File 2010 state taxes An exempt user for this purpose is: For gasoline or aviation gasoline, a state or local government (including essential government use by an Indian tribal government) or a nonprofit educational organization; or For diesel fuel, kerosene, or kerosene for use in aviation, a state or local government (including essential government use by an Indian tribal government). File 2010 state taxes   If gasoline is purchased without the use of a credit card, then the registered ultimate vendor of the gasoline may make the claim for refund or credit. File 2010 state taxes However, if the gasoline is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. File 2010 state taxes   If diesel fuel, kerosene, or kerosene for use in aviation is purchased without the use of a credit card, the registered ultimate vendor may make the claim for refund or credit. File 2010 state taxes A state is not allowed to make a claim for these fuels. File 2010 state taxes However, if the diesel fuel or kerosene is purchased with a credit card issued to a state, but the credit card issuer is not registered by the IRS or does not meet the conditions described, the credit card issuer must collect the tax and the state may make the claim. File 2010 state taxes   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. File 2010 state taxes The total number of gallons. File 2010 state taxes Its registration number. File 2010 state taxes A statement that it has not collected the amount of tax from the ultimate purchaser or has obtained the written consent of the ultimate purchaser to make the claim. File 2010 state taxes A statement that it has repaid or agreed to repay the amount of tax to the ultimate vendor, has obtained the written consent of the ultimate vendor to make the claim, or has otherwise made arrangements which directly or indirectly provide the ultimate vendor with reimbursement of the tax. File 2010 state taxes Has in its possession an unexpired certificate similar to Model Certificate R in the Appendix and has no reason to believe any of the information in the certificate is false. File 2010 state taxes Taxpayer identification number. File 2010 state taxes   To file a claim, you must have a taxpayer identification number. File 2010 state taxes Your taxpayer identification number can be an: Employer identification number (EIN), Social security number (SSN), or Individual taxpayer identification number (ITIN), if you are an alien individual and do not have and are not eligible to get an SSN. File 2010 state taxes   If you normally file only a U. File 2010 state taxes S. File 2010 state taxes individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. File 2010 state taxes You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. File 2010 state taxes To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File 2010 state taxes   If you operate a business, use your EIN. File 2010 state taxes If you do not have an EIN, you may apply for one online. File 2010 state taxes Go to the IRS website at irs. File 2010 state taxes gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. File 2010 state taxes You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. File 2010 state taxes Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. File 2010 state taxes Complete and attach to Form 8849 the appropriate Form 8849 schedules. File 2010 state taxes The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File 2010 state taxes If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. File 2010 state taxes See the Instructions for Form 720. File 2010 state taxes Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. File 2010 state taxes The alternative fuel mixture credit must be claimed on Schedule C (Form 720) against your section 4081 taxable fuel liability for gasoline, diesel, and kerosene and any excess is not allowed. File 2010 state taxes The alternative fuel credit must first be claimed on Schedule C (Form 720) against your section 4041 taxable fuel liability for alternative fuel and CNG. File 2010 state taxes To the extent the alternative fuel credit exceeds this taxable fuel liability, a payment is allowed and may be claimed as a credit on Schedule C (Form 720), or as an income tax credit on Forms 4136, 6478, or 8864, as applicable. File 2010 state taxes Only one claim may be made for any particular amount of alternative fuel. File 2010 state taxes Claiming a Credit on Form 4136 For alternative fuel mixtures produced after December 31, 2011, the alternative fuel mixture credit cannot be claimed on Form 4136. File 2010 state taxes See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. File 2010 state taxes A credit may be claimed for certain uses and sales of fuels on Form 4136 when you file your income tax return at the end of the year. File 2010 state taxes If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. File 2010 state taxes Credit only. File 2010 state taxes   You can claim the following taxes only as a credit on Form 4136. File 2010 state taxes Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. File 2010 state taxes Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. File 2010 state taxes Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. File 2010 state taxes Do not claim a credit for any amount for which you have filed a refund claim on Form 8849 or credit on Schedule C (Form 720). File 2010 state taxes When to file. File 2010 state taxes   You can claim a fuel tax credit on your income tax return for the year you used the fuel (or sold the fuel in the case of a registered ultimate vendor claim). File 2010 state taxes You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File 2010 state taxes Generally, you must file an amended return by the later of 3 years from the date you filed your original return or within 2 years from the date you paid the income tax. File 2010 state taxes How to claim a credit. File 2010 state taxes   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. File 2010 state taxes Individuals. File 2010 state taxes   You claim the credit on the “Credits from” line of Form 1040. File 2010 state taxes Also check box b on that line. File 2010 state taxes If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File 2010 state taxes Partnerships. File 2010 state taxes   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. File 2010 state taxes , showing each partner's share of the number of gallons of each fuel sold or used for a non