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File a tax return 2. File a tax return   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 a tax return Providing information. File a tax return Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. File a tax return Fuel used between airfield and farm. File a tax return Fuel not used for farming. File a tax return Vehicles not considered highway vehicles. File a tax return 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 a tax return This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. File a tax return Information on the refund of second tax is included. File a tax return 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 a tax return 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 a tax return Exported taxable fuel. File a tax return   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. File a tax return Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. File a tax return 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 a tax return Gasoline and Aviation Gasoline Ultimate Purchasers. File a tax return   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. File a tax return On a farm for farming purposes (credit only). File a tax return Off-highway business use. File a tax return Export. File a tax return In a boat engaged in commercial fishing. File a tax return In certain intercity and local buses. File a tax return In a school bus. File a tax return Exclusive use by a qualified blood collector organization. File a tax return In a highway vehicle owned by the United States that is not used on a highway. File a tax return Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). File a tax return 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 a tax return In an aircraft or vehicle owned by an aircraft museum. File a tax return   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. File a tax return On a farm for farming purposes (credit only). File a tax return Export. File a tax return In foreign trade. File a tax return Certain helicopter and fixed-wing air ambulance uses. File a tax return In commercial aviation (other than foreign trade). File a tax return Exclusive use by a qualified blood collector organization. File a tax return Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). File a tax return 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 a tax return In an aircraft owned by an aircraft museum. File a tax return In military aircraft. File a tax return Claims by persons who paid the tax to the government. File a tax return   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 a tax return See Filing Claims, later. File a tax return Sales by registered ultimate vendors. File a tax return   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 a tax return A state or local government for its exclusive use (including essential government use by an Indian tribal government). File a tax return A nonprofit educational organization for its exclusive use. File a tax return   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 a tax return A sample certificate is included as Model Certificate M in the Appendix. File a tax return The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. File a tax return   The ultimate vendor must be registered by the IRS. File a tax return See Registration Requirements, earlier. File a tax return Credit card purchases. File a tax return   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 a tax return   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 a tax return How to make the claim. File a tax return   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). File a tax return 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 a tax return Ultimate purchasers. File a tax return   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 a tax return On a farm for farming purposes. File a tax return Off-highway business use. File a tax return Export. File a tax return In a qualified local bus. File a tax return In a school bus. File a tax return Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). File a tax return Exclusive use by a qualified blood collector organization. File a tax return In a highway vehicle owned by the United States that is not used on a highway. File a tax return Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). File a tax return 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 a tax return In a vehicle owned by an aircraft museum. File a tax return As a fuel in a propulsion engine of a diesel-powered train. File a tax return 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 a tax return 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 a tax return Registered ultimate vendor (state use). File a tax return   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 a tax return 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 a tax return The ultimate vendor must be registered by the IRS. File a tax return See Registration Requirements, earlier. File a tax return Registered ultimate vendor (blocked pump). File a tax return   This is an ultimate vendor that sells undyed kerosene from a blocked pump. File a tax return   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 a tax return Blocked pump. File a tax return   A blocked pump is a fuel pump that meets all the following requirements. File a tax return It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. File a tax return It is at a fixed location. File a tax return It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. File a tax return ” It meets either of the following conditions. File a tax return It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. File a tax return 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 a tax return Registered ultimate vendor (certain intercity and local buses). File a tax return   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 a tax return   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 a tax return A sample waiver is included as Model Waiver N in the Appendix. File a tax return The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File a tax return Credit Card Purchases. File a tax return   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 a tax return   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 a tax return 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 a tax return The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. File a tax return 198 per gallon is $. File a tax return 197 (if exported, the claim rate is $. File a tax return 198). File a tax return 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 a tax return On a farm for farming purposes. File a tax return Off-highway business use. File a tax return Export. File a tax return In a qualified local bus. File a tax return In a school bus. File a tax return Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). File a tax return Exclusive use by a qualified blood collector organization. File a tax return In a highway vehicle owned by the United States that is not used on a highway. File a tax return Exclusive use by a nonprofit educational organization. File a tax return Exclusive use by a state, political subdivision of a state, or the District of Columbia. File a tax return In an aircraft or vehicle owned by an aircraft museum. File a tax return Blender claims. File a tax return   The claim rate for undyed diesel fuel taxed at $. File a tax return 244 and used to produce a diesel-water fuel emulsion is $. File a tax return 046 per gallon of diesel fuel so used. File a tax return The blender must be registered by the IRS in order to make the claim. File a tax return 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 a tax return 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 a tax return Kerosene for Use in Aviation Ultimate purchasers. File a tax return   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 a tax return   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 a tax return Generally, the ultimate purchaser is the aircraft operator. File a tax return   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 a tax return On a farm for farming purposes. File a tax return Certain helicopter and fixed-wing aircraft uses. File a tax return Exclusive use by a qualified blood collector organization. File a tax return Exclusive use by a nonprofit educational organization. File a tax return In an aircraft owned by an aircraft museum. File a tax return In military aircraft. File a tax return Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. File a tax return   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 a tax return 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 a tax return   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 a tax return For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. File a tax return 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 a tax return 025 per gallon part of the tax. File a tax return The ultimate vendor may make this claim. File a tax return The operator may make a claim for the $. File a tax return 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. File a tax return 175 tax per gallon. File a tax return Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. File a tax return   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 a tax return A sample waiver is included as Model Waiver L in the Appendix. File a tax return The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File a tax return   Noncommercial aviation means any use of an aircraft not described as commercial aviation. File a tax return For the definition of commercial aviation, see Commercial aviation on page 11. File a tax return Kerosene for use in nonexempt, noncommercial aviation. File a tax return   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. File a tax return The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. File a tax return A sample certificate is included as Model Certificate Q in the Appendix. File a tax return The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File a tax return Kerosene for use in aviation by a state or local government. File a tax return   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 a tax return 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 a tax return The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. File a tax return A sample certificate is included as Model Certificate P in the Appendix. File a tax return The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File a tax return Credit card purchases. File a tax return   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 a tax return   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 a tax return Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. File a tax return 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 a tax return The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. File a tax return On a farm for farming purposes. File a tax return Off-highway business use. File a tax return In a boat engaged in commercial fishing. File a tax return In certain intercity and local buses. File a tax return In a school bus. File a tax return In a qualified local bus. File a tax return Exclusive use by a qualified blood collector organization. File a tax return Exclusive use by a nonprofit educational organization. File a tax return Exclusive use by a state, political subdivision of a state, or the District of Columbia. File a tax return In an aircraft or vehicle owned by an aircraft museum. File a tax return Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. File a tax return See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. File a tax return Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. File a tax return This is in addition to all other taxes imposed on the sale or use of the fuel. File a tax return The section 4081(e) refund (discussed below) cannot be claimed. File a tax return 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 a tax return No credit against any tax is allowed for this tax. File a tax return For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. File a tax return Conditions to allowance of refund. File a tax return   A claim for refund of the tax is allowed only if all the following conditions are met. File a tax return A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). File a tax return After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). File a tax return The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). File a tax return The person that paid the first tax has met the reporting requirements, discussed next. File a tax return Reporting requirements. File a tax return   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 a tax return A model first taxpayer's report is shown in the Appendix as Model Certificate B. File a tax return The report must contain all information needed to complete the model. File a tax return   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. File a tax return Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. File a tax return Optional reporting. File a tax return   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 a tax return 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 a tax return Providing information. File a tax return   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 a tax return If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. File a tax return   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 a tax return 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 a tax return A model statement of subsequent seller is shown in the Appendix as Model Certificate A. File a tax return The statement must contain all information necessary to complete the model. File a tax return   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 a tax return Each buyer must be given a copy of the report. File a tax return Refund claim. File a tax return   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. File a tax return You must make your claim for refund on Form 8849. File a tax return Complete Schedule 5 (Form 8849) and attach it to your Form 8849. File a tax return Do not include this claim with a claim under another tax provision. File a tax return You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. File a tax return You must submit the following information with your claim. File a tax return A copy of the first taxpayer's report (discussed earlier). File a tax return A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. File a tax return Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. File a tax return If applicable, the type of use number from Table 2-1 is indicated in each heading. File a tax return Type of use table. File a tax return   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 a tax return For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. File a tax return Table 2-1. File a tax return Type of Use Table No. File a tax return 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 a tax return 1). File a tax return   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 a tax return Farm. File a tax return   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 a tax return It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. File a tax return A fish farm is an area where fish are grown or raised — not merely caught or harvested. File a tax return Farming purposes. File a tax return   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 a tax return To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File a tax return To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File a tax return To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File a tax return To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File a tax return For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File a tax return Commodity means a single raw product. File a tax return For example, apples and peaches are two separate commodities. File a tax return 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 a tax return , is incidental to your farming operations. File a tax return Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. File a tax return   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 a tax return However, see Custom application of fertilizer and pesticide, next. File a tax return   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 a tax return 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 a tax return Custom application of fertilizer and pesticide. File a tax return   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. File a tax return Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File a tax return For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File a tax return 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 a tax return Fuel used between airfield and farm. File a tax return   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 a tax return Fuel not used for farming. File a tax return   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. File a tax return 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 a tax return For personal use, such as mowing the lawn. File a tax return In processing, packaging, freezing, or canning operations. File a tax return In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File a tax return Off-highway business use (No. File a tax return 2). File a tax return   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 a tax return The terms “highway vehicle,” “public highway,” and “registered” are defined below. File a tax return Do not consider any use in a boat as an off-highway business use. File a tax return   Off-highway business use includes fuels used in any of the following ways. File a tax return In stationary machines such as generators, compressors, power saws, and similar equipment. File a tax return For cleaning purposes. File a tax return In forklift trucks, bulldozers, and earthmovers. File a tax return   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 a tax return Example. File a tax return Caroline owns a landscaping business. File a tax return She uses power lawn mowers and chain saws in her business. File a tax return The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. File a tax return The gasoline used in her personal lawn mower at home does not qualify. File a tax return Highway vehicle. File a tax return   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 a tax return Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File a tax return 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 a tax return A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File a tax return A special kind of cargo, goods, supplies, or materials. File a tax return Some off-highway task unrelated to highway transportation, except as discussed next. File a tax return Vehicles not considered highway vehicles. File a tax return   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. File a tax return Specially designed mobile machinery for nontransportation functions. File a tax return A self-propelled vehicle is not a highway vehicle if all the following apply. File a tax return 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 a tax return 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 a tax return 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 a tax return The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. File a tax return Vehicles specially designed for off-highway transportation. File a tax return 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 a tax return 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 a tax return It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File a tax return Nontransportation trailers and semitrailers. File a tax return 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 a tax return 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 a tax return Public highway. File a tax return   A public highway includes any road in the United States that is not a private roadway. File a tax return This includes federal, state, county, and city roads and streets. File a tax return Registered. File a tax return   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 a tax return Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. File a tax return 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 a tax return Dual use of propulsion motor. File a tax return   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 a tax return It does not matter if the special equipment is mounted on the vehicle. File a tax return Example. File a tax return The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. File a tax return The fuel used in the motor to run the mixer is not off-highway business use. File a tax return Use in separate motor. File a tax return   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 a tax return 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 a tax return You may make a reasonable estimate based on your operating experience and supported by your records. File a tax return   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 a tax return Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. File a tax return The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. File a tax return Example. File a tax return Hazel owns a refrigerated truck. File a tax return It has a separate motor for the refrigeration unit. File a tax return The same tank supplies both motors. File a tax return Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. File a tax return Therefore, 10% of the fuel is used in an off-highway business use. File a tax return Fuel lost or destroyed. File a tax return   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. File a tax return Export (No. File a tax return 3). File a tax return   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 a tax return Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. File a tax return In a boat engaged in commercial fishing (No. File a tax return 4). File a tax return   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 a tax return They include boats used in both fresh and salt water fishing. File a tax return They do not include boats used for both sport fishing and commercial fishing on the same trip. File a tax return In certain intercity and local buses (No. File a tax return 5). File a tax return   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 a tax return The bus must be engaged in one of the following activities. File a tax return Scheduled transportation along regular routes. File a tax return Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. File a tax return Vans and similar vehicles used for van-pooling or taxi service do not qualify. File a tax return Available to the general public. File a tax return   This means you offer service to more than a limited number of persons or organizations. File a tax return 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 a tax return A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. File a tax return Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. File a tax return In a qualified local bus (No. File a tax return 6). File a tax return   In a qualified local bus means fuel used in a bus meeting all the following requirements. File a tax return It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. File a tax return It operates along scheduled, regular routes. File a tax return It has a seating capacity of at least 20 adults (excluding the driver). File a tax return It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. File a tax return Intracity passenger land transportation. File a tax return   This is the land transportation of passengers between points located within the same metropolitan area. File a tax return It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. File a tax return Under contract. File a tax return   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 a tax return More than a nominal subsidy. File a tax return   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 a tax return 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 a tax return In a school bus (No. File a tax return 7). File a tax return   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. File a tax return 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 a tax return For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. File a tax return 8). File a tax return   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 a tax return In foreign trade (No. File a tax return 9). File a tax return   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 a tax return The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. File a tax return In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. File a tax return Certain helicopter and fixed-wing aircraft uses (No. File a tax return 10). File a tax return   Includes: Certain helicopter uses. File a tax return   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. File a tax return Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. File a tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File a tax return Providing emergency medical transportation. File a tax return   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 a tax return For item (1), treat each flight segment as a separate flight. File a tax return Fixed-wing aircraft uses. File a tax return   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. File a tax return Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File a tax return Providing emergency medical transportation. File a tax return The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. File a tax return 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 a tax return Exclusive use by a qualified blood collector organization (No. File a tax return 11). File a tax return   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 a tax return Qualified blood collector organization. File a tax return   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 a tax return In a highway vehicle owned by the United States that is not used on a highway (No. File a tax return 12). File a tax return   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 a tax return This use applies whether or not the vehicle is registered or required to be registered for highway use. File a tax return Exclusive use by a nonprofit educational organization (No. File a tax return 13). File a tax return   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 a tax return It has a regular faculty and curriculum. File a tax return It has a regularly enrolled body of students who attend the place where the instruction normally occurs. File a tax return   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 a tax return Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. File a tax return 14). File a tax return   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 a tax return A state or local government is any state, any political subdivision thereof, or the District of Columbia. File a tax return 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 a tax return Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. File a tax return In an aircraft or vehicle owned by an aircraft museum (No. File a tax return 15). File a tax return   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 a tax return It is exempt from income tax as an organization described in section 501(c)(3). File a tax return It is operated as a museum under a state (or District of Columbia) charter. File a tax return It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. File a tax return   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). File a tax return In military aircraft (No. File a tax return 16). File a tax return   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 a tax return In commercial aviation (other than foreign trade). File a tax return   See Commercial aviation, earlier, for the definition. File a tax return Use in a train. File a tax return   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. File a tax return This includes use in a locomotive, work train, switching engine, and track maintenance machine. File a tax return 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 a tax return 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 a tax return Biodiesel or renewable diesel mixture credit claimant. File a tax return   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. File a tax return Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). File a tax return   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 a tax return The credit is based on the gallons of biodiesel or renewable diesel in the mixture. File a tax return 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 a tax return Claim requirements. File a tax return   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. File a tax return Alternative fuel credit claimant. File a tax return   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 a tax return Carbon capture requirement. File a tax return   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 a tax return Alternative fuel credit. File a tax return   The registered alternative fueler is the person eligible to make the claim. File a tax return 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 a tax return An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. File a tax return Alternative fuel mixture credit claimant. File a tax return   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 a tax return The credit is based on the gallons of alternative fuel in the mixture. File a tax return An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). File a tax return Registration. File a tax return   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. File a tax return See Registration Requirements in chapter 1. File a tax return Credits for fuel provide incentive for United States production. File a tax return   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 a tax return The United States includes any possession of the United States. File a tax return Credit for fuels derived from paper or pulp production. File a tax return   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 a tax return 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 a tax return 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 a tax return See Notice 2005-4 and the Instructions for Form 720 for more information. File a tax return Also see Notice 2013-26 on page 984 of I. File a tax return R. File a tax return B. File a tax return 2013-18 at www. File a tax return irs. File a tax return gov/pub/irs-irbs/irb13-18. File a tax return pdf; and see chapter 2, later. File a tax return Coordination with income tax credit. File a tax return   Only one credit may be taken for any amount of biodiesel or renewable diesel. File a tax return 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 a tax return   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 a tax return Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. File a tax return   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 a tax return   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 a tax return Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. File a tax return This section also covers recordkeeping requirements and when to include the credit or refund in your income. File a tax return 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 a tax return In some cases, you will have to attach additional information. File a tax return You need to keep records that support your claim for a credit or refund. File a tax return 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 a tax return Ultimate purchaser. File a tax return   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 a tax return If you are an ultimate purchaser, you must keep the following records. File a tax return The number of gallons purchased and used during the period covered by your claim. File a tax return The dates of the purchases. File a tax return The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. File a tax return The nontaxable use for which you used the fuel. File a tax return The number of gallons used for each nontaxable use. File a tax return It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. File a tax return If the fuel is exported, you must have proof of exportation. File a tax return   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 a tax return Exceptions. File a tax return    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 a tax return However, see Claims by credit card issuers, later, for an exception. File a tax return The ultimate purchaser may not claim a credit or refund as follows. File a tax return 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 a tax return A new certificate is required each year or when any information in the current certificate expires. File a tax return 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 a tax return A new waiver is required each year or when any information in the current waiver expires. File a tax return 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 a tax return A new waiver is required each year or when any information in the current waiver expires. File a tax return 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 a tax return A new certificate is required each year or when any information in the current certificate expires. File a tax return Registered ultimate vendor. File a tax return   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 a tax return If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. File a tax return   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 a tax return You are required to have a valid certificate or waiver in your possession in order to make the claim. File a tax return   In addition, you must have a registration number that has not been revoked or suspended. File a tax return See Form 637. File a tax return State use. File a tax return   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 a tax return 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 a tax return The name and taxpayer identification number of each person (government unit) that bought the fuel. File a tax return The number of gallons sold to each person. File a tax return An unexpired certificate from the buyer. File a tax return See Model Certificate P in the Appendix. File a tax return 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 a tax return Nonprofit educational organization and state use. File a tax return   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 a tax return 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 a tax return The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. File a tax return The number of gallons sold to each person. File a tax return An unexpired certificate from the buyer. File a tax return See Model Certificate M in the Appendix. File a tax return  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 a tax return Blocked pump. File a tax return   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. File a tax return 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 a tax return The date of each sale. File a tax return The name and address of the buyer. File a tax return The number of gallons sold to that buyer. File a tax return Certain intercity and local bus use. File a tax return   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 a tax return You must keep the following information. File a tax return The date of each sale. File a tax return The name and address of the buyer. File a tax return The number of gallons sold to the buyer. File a tax return A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File a tax return See Model Waiver N in the Appendix. File a tax return Kerosene for use in commercial aviation or noncommercial aviation. File a tax return   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 a tax return See Kerosene for use in aviation, earlier, for a list of nontaxable uses. File a tax return You must keep the following information. File a tax return The date of each sale. File a tax return The name and address of the buyer. File a tax return The number of gallons sold to the buyer. File a tax return A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File a tax return See Model Waiver L in the Appendix. File a tax return Kerosene for use in nonexempt, noncommercial aviation. File a tax return   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. File a tax return You must keep the following information. File a tax return The date of each sale. File a tax return The name and address of the buyer. File a tax return The number of gallons sold to the buyer. File a tax return A copy of the certificate signed by the buyer at the time the credit or payment is claimed. File a tax return See Model Certificate Q in the Appendix. File a tax return Claims by credit card issuers. File a tax return   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 a tax return 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 a tax return   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 a tax return 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 a tax return   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 a tax return A state is not allowed to make a claim for these fuels. File a tax return 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 a tax return   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. File a tax return The total number of gallons. File a tax return Its registration number. File a tax return 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 a tax return 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 a tax return 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 a tax return Taxpayer identification number. File a tax return   To file a claim, you must have a taxpayer identification number. File a tax return 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 a tax return   If you normally file only a U. File a tax return S. File a tax return individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. File a tax return You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. File a tax return To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File a tax return   If you operate a business, use your EIN. File a tax return If you do not have an EIN, you may apply for one online. File a tax return Go to the IRS website at irs. File a tax return gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. File a tax return 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 a tax return Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. File a tax return Complete and attach to Form 8849 the appropriate Form 8849 schedules. File a tax return The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File a tax return If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. File a tax return See the Instructions for Form 720. File a tax return 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 a tax return 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 a tax return 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 a tax return 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 a tax return Only one claim may be made for any particular amount of alternative fuel. File a tax return 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 a tax return See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. File a tax return 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 a tax return If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. File a tax return Credit only. File a tax return   You can claim the following taxes only as a credit on Form 4136. File a tax return Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. File a tax return Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. File a tax return Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. File a tax return 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 a tax return When to file. File a tax return   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 a tax return You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File a tax return 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 a tax return How to claim a credit. File a tax return   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. File a tax return Individuals. File a tax return   You claim the credit on the “Credits from” line of Form 1040. File a tax return Also check box b on that line. File a tax return If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File a tax return Partnerships. File a tax return   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 a tax return , showing each partner's share of the number of gallons of each fuel sold or used for a non
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The File A Tax Return

File a tax return Publication 570 - Introductory Material Table of Contents Future developments. File a tax return What's New Reminders IntroductionOrdering forms and publications. File a tax return Tax questions. File a tax return Useful Items - You may want to see: Future developments. File a tax return For information about any additional changes to the 2013 tax law affecting Pub. File a tax return 570, please go to www. File a tax return irs. File a tax return gov/pub570. File a tax return What's New Maximum income subject to social security tax. File a tax return . File a tax return  For 2013, the maximum amount of self-employment income subject to social security is $113,700. File a tax return Optional methods to figure net earnings. File a tax return . File a tax return  For 2013, the maximum income for using the optional methods is $4,640. File a tax return Additional Medicare Tax. File a tax return  Beginning in 2013, you may be required to pay Additional Medicare Tax. File a tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File a tax return For more information, see Additional Medicare Tax under Special Rules for Completing Your U. File a tax return S. File a tax return Tax Return in chapter 4. File a tax return Net Investment Income Tax. File a tax return  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. File a tax return 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. File a tax return Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. File a tax return Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. File a tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File a tax return For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. File a tax return Reminders Individual taxpayer identification numbers (ITINs) for aliens. File a tax return  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. File a tax return For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. File a tax return Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). File a tax return If you already have an ITIN, enter it wherever your SSN is requested on your tax return. File a tax return Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. File a tax return The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. File a tax return Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. File a tax return Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. File a tax return irs. File a tax return gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. File a tax return An ITIN is for tax use only. File a tax return It does not entitle you to social security benefits or change your employment or immigration status under U. File a tax return S. File a tax return law. File a tax return Electronic filing. File a tax return . File a tax return  You can e-file Form 1040-SS. File a tax return For general information about  electronic filing, visit www. File a tax return irs. File a tax return gov/efile. File a tax return Earned income credit (EIC). File a tax return  Generally, if you are a bona fide resident of a U. File a tax return S. File a tax return possession, you cannot claim the EIC on your U. File a tax return S. File a tax return tax return. File a tax return However, certain U. File a tax return S. File a tax return possessions may allow bona fide residents to claim the EIC on their possession tax return. File a tax return To claim the EIC on your U. File a tax return S. File a tax return tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. File a tax return If you have a child, the child must have lived with you in the United States for more than half the year. File a tax return For this purpose, the United States includes only the 50 states and the District of Columbia. File a tax return Special rules apply to military personnel stationed outside the United States. File a tax return For more information on this credit, see Publication 596, Earned Income Credit. File a tax return Form 8938, Statement of Specified Foreign Financial Assets. File a tax return  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. File a tax return S. File a tax return income tax return with the IRS. File a tax return If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. File a tax return See Bona fide resident of a U. File a tax return S. File a tax return possession, in the Instructions for Form 8938 for more details. File a tax return For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. File a tax return irs. File a tax return gov/businesses/corporations/article/0,,id=236667,00. File a tax return html. File a tax return If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. File a tax return Change of address. File a tax return  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. File a tax return S. File a tax return possession tax administration, if appropriate. File a tax return Mail Form 8822 to the Internal Revenue Service Center or U. File a tax return S. File a tax return possession tax administration for your old address (addresses for the Service Centers are on the back of the form). File a tax return If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. File a tax return Photographs of missing children. File a tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File a tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File a tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File a tax return Introduction This publication discusses how to treat income received from the following U. File a tax return S. File a tax return possessions on your tax return(s). File a tax return American Samoa. File a tax return The Commonwealth of Puerto Rico (Puerto Rico). File a tax return The Commonwealth of the Northern Mariana Islands (CNMI). File a tax return Guam. File a tax return The U. File a tax return S. File a tax return Virgin Islands (USVI). File a tax return Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. File a tax return Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. File a tax return Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. File a tax return Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. File a tax return You may have to file a U. File a tax return S. File a tax return tax return only, a possession tax return only, or both returns. File a tax return This generally depends on whether you are a bona fide resident of the possession. File a tax return In some cases, you may have to file a U. File a tax return S. File a tax return return, but will be able to exclude income earned in a possession from U. File a tax return S. File a tax return tax. File a tax return You can find illustrated examples of some of the additional forms required in chapter 5. File a tax return If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. File a tax return S. File a tax return income tax return, the information in chapter 4 will tell you how to file your U. File a tax return S. File a tax return tax return. File a tax return This information also applies if you have income from U. File a tax return S. File a tax return insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. File a tax return These other U. File a tax return S. File a tax return insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. File a tax return If you need information on U. File a tax return S. File a tax return taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. File a tax return S. File a tax return possession, write to the tax department of that possession. File a tax return Their addresses are provided in chapter 3 under the individual headings for each possession. File a tax return Comments and suggestions. File a tax return   We welcome your comments about this publication and your suggestions for future editions. File a tax return   You can send us comments from www. File a tax return irs. File a tax return gov/formspubs/. File a tax return Click on “More Information”and then on “Comment on Tax Forms and Publications. File a tax return ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. File a tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File a tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File a tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File a tax return Ordering forms and publications. File a tax return   Visit www. File a tax return irs. File a tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File a tax return Internal Revenue Service 1201 N. File a tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File a tax return   If you have a tax question, check the information available on IRS. File a tax return gov or call 1-800-829-1040. File a tax return We cannot answer tax questions sent to either of the above addresses. File a tax return You can get the necessary possession tax forms at the tax office for the appropriate possession. File a tax return The office addresses are given in chapter 3. File a tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. File a tax return S. File a tax return Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. File a tax return S. File a tax return Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. File a tax return S. File a tax return Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. File a tax return S. File a tax return Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. File a tax return S. File a tax return Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. File a tax return S. File a tax return Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications