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File back taxes free online 2. File back taxes free online   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 back taxes free online Providing information. File back taxes free online Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. File back taxes free online Fuel used between airfield and farm. File back taxes free online Fuel not used for farming. File back taxes free online Vehicles not considered highway vehicles. File back taxes free online 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 back taxes free online This chapter lists the nontaxable uses of each fuel and defines the nontaxable uses. File back taxes free online Information on the refund of second tax is included. File back taxes free online 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 back taxes free online 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 back taxes free online Exported taxable fuel. File back taxes free online   The claim rates for exported taxable fuel are listed on Schedule C (Form 720), Schedule 1 (Form 8849), and Form 4136. File back taxes free online Taxpayers making a claim for exported taxable fuel must include with their records proof of exportation. File back taxes free online 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 back taxes free online Gasoline and Aviation Gasoline Ultimate Purchasers. File back taxes free online   The following are the uses of gasoline (defined earlier) for which a credit or refund may be allowable to an ultimate purchaser. File back taxes free online On a farm for farming purposes (credit only). File back taxes free online Off-highway business use. File back taxes free online Export. File back taxes free online In a boat engaged in commercial fishing. File back taxes free online In certain intercity and local buses. File back taxes free online In a school bus. File back taxes free online Exclusive use by a qualified blood collector organization. File back taxes free online In a highway vehicle owned by the United States that is not used on a highway. File back taxes free online Exclusive use by a nonprofit educational organization (see Sales by registered ultimate vendors and Credit Card Purchases, later). File back taxes free online 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 back taxes free online In an aircraft or vehicle owned by an aircraft museum. File back taxes free online   The following are the uses of aviation gasoline for which a credit or refund may be allowable to an ultimate purchaser. File back taxes free online On a farm for farming purposes (credit only). File back taxes free online Export. File back taxes free online In foreign trade. File back taxes free online Certain helicopter and fixed-wing air ambulance uses. File back taxes free online In commercial aviation (other than foreign trade). File back taxes free online Exclusive use by a qualified blood collector organization. File back taxes free online Exclusive use by a nonprofit education organization (see Sales by registered ultimate vendors and Credit card purchases, later). File back taxes free online 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 back taxes free online In an aircraft owned by an aircraft museum. File back taxes free online In military aircraft. File back taxes free online Claims by persons who paid the tax to the government. File back taxes free online   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 back taxes free online See Filing Claims, later. File back taxes free online Sales by registered ultimate vendors. File back taxes free online   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 back taxes free online A state or local government for its exclusive use (including essential government use by an Indian tribal government). File back taxes free online A nonprofit educational organization for its exclusive use. File back taxes free online   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 back taxes free online A sample certificate is included as Model Certificate M in the Appendix. File back taxes free online The registered ultimate vendor must have the certificate at the time the credit or refund is claimed. File back taxes free online   The ultimate vendor must be registered by the IRS. File back taxes free online See Registration Requirements, earlier. File back taxes free online Credit card purchases. File back taxes free online   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 back taxes free online   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 back taxes free online How to make the claim. File back taxes free online   If the claim is made by the credit card issuer, see Schedule C  (Form 720) or Schedule 8 (Form 8849). File back taxes free online 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 back taxes free online Ultimate purchasers. File back taxes free online   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 back taxes free online On a farm for farming purposes. File back taxes free online Off-highway business use. File back taxes free online Export. File back taxes free online In a qualified local bus. File back taxes free online In a school bus. File back taxes free online Other than as a fuel in a propulsion engine of a diesel-powered highway vehicle (such as home heating oil). File back taxes free online Exclusive use by a qualified blood collector organization. File back taxes free online In a highway vehicle owned by the United States that is not used on a highway. File back taxes free online Exclusive use by a nonprofit educational organization (see Sales by Registered Ultimate Vendors and Credit Card Purchases, later). File back taxes free online 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 back taxes free online In a vehicle owned by an aircraft museum. File back taxes free online As a fuel in a propulsion engine of a diesel-powered train. File back taxes free online 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 back taxes free online 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 back taxes free online Registered ultimate vendor (state use). File back taxes free online   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 back taxes free online 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 back taxes free online The ultimate vendor must be registered by the IRS. File back taxes free online See Registration Requirements, earlier. File back taxes free online Registered ultimate vendor (blocked pump). File back taxes free online   This is an ultimate vendor that sells undyed kerosene from a blocked pump. File back taxes free online   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 back taxes free online Blocked pump. File back taxes free online   A blocked pump is a fuel pump that meets all the following requirements. File back taxes free online It is used to make retail sales of undyed kerosene for use by the buyer in any nontaxable use. File back taxes free online It is at a fixed location. File back taxes free online It is identified with a legible and conspicuous notice stating, “UNDYED UNTAXED KEROSENE, NONTAXABLE USE ONLY. File back taxes free online ” It meets either of the following conditions. File back taxes free online It cannot reasonably be used to dispense fuel directly into the fuel supply tank of a diesel-powered highway vehicle or train. File back taxes free online 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 back taxes free online Registered ultimate vendor (certain intercity and local buses). File back taxes free online   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 back taxes free online   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 back taxes free online A sample waiver is included as Model Waiver N in the Appendix. File back taxes free online The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File back taxes free online Credit Card Purchases. File back taxes free online   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 back taxes free online   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 back taxes free online 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 back taxes free online The claim rate for nontaxable use of a diesel-water fuel emulsion taxed at $. File back taxes free online 198 per gallon is $. File back taxes free online 197 (if exported, the claim rate is $. File back taxes free online 198). File back taxes free online 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 back taxes free online On a farm for farming purposes. File back taxes free online Off-highway business use. File back taxes free online Export. File back taxes free online In a qualified local bus. File back taxes free online In a school bus. File back taxes free online Other than as fuel in the propulsion engine of a train or diesel-powered highway vehicle (but not off-highway use). File back taxes free online Exclusive use by a qualified blood collector organization. File back taxes free online In a highway vehicle owned by the United States that is not used on a highway. File back taxes free online Exclusive use by a nonprofit educational organization. File back taxes free online Exclusive use by a state, political subdivision of a state, or the District of Columbia. File back taxes free online In an aircraft or vehicle owned by an aircraft museum. File back taxes free online Blender claims. File back taxes free online   The claim rate for undyed diesel fuel taxed at $. File back taxes free online 244 and used to produce a diesel-water fuel emulsion is $. File back taxes free online 046 per gallon of diesel fuel so used. File back taxes free online The blender must be registered by the IRS in order to make the claim. File back taxes free online 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 back taxes free online 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 back taxes free online Kerosene for Use in Aviation Ultimate purchasers. File back taxes free online   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 back taxes free online   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 back taxes free online Generally, the ultimate purchaser is the aircraft operator. File back taxes free online   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 back taxes free online On a farm for farming purposes. File back taxes free online Certain helicopter and fixed-wing aircraft uses. File back taxes free online Exclusive use by a qualified blood collector organization. File back taxes free online Exclusive use by a nonprofit educational organization. File back taxes free online In an aircraft owned by an aircraft museum. File back taxes free online In military aircraft. File back taxes free online Kerosene for use partly in commercial aviation and partly in nonexempt, noncommercial aviation. File back taxes free online   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 back taxes free online 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 back taxes free online   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 back taxes free online For kerosene purchased with the certificate, used in commercial aviation, and taxed at $. File back taxes free online 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 back taxes free online 025 per gallon part of the tax. File back taxes free online The ultimate vendor may make this claim. File back taxes free online The operator may make a claim for the $. File back taxes free online 175 tax per gallon of the kerosene, but cannot waive the right to make the claim for the $. File back taxes free online 175 tax per gallon. File back taxes free online Sales by Registered Ultimate Vendors Kerosene for use in commercial aviation or noncommercial aviation. File back taxes free online   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 back taxes free online A sample waiver is included as Model Waiver L in the Appendix. File back taxes free online The registered ultimate vendor must have the waiver at the time the credit or payment is claimed. File back taxes free online   Noncommercial aviation means any use of an aircraft not described as commercial aviation. File back taxes free online For the definition of commercial aviation, see Commercial aviation on page 11. File back taxes free online Kerosene for use in nonexempt, noncommercial aviation. File back taxes free online   Only the registered ultimate vendor may claim a credit or payment for sales of kerosene for use in nonexempt, noncommercial aviation. File back taxes free online The ultimate vendor must be registered by the IRS (activity letter UA) and have the required certificate from the ultimate purchaser. File back taxes free online A sample certificate is included as Model Certificate Q in the Appendix. File back taxes free online The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File back taxes free online Kerosene for use in aviation by a state or local government. File back taxes free online   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 back taxes free online 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 back taxes free online The ultimate vendor must be registered by the IRS (activity letter UV) and have the required certificate from the ultimate purchaser. File back taxes free online A sample certificate is included as Model Certificate P in the Appendix. File back taxes free online The registered ultimate vendor must have the certificate at the time the credit or payment is claimed. File back taxes free online Credit card purchases. File back taxes free online   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 back taxes free online   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 back taxes free online Other Fuels (Including Alternative Fuels) Credit or refund for nontaxable use of taxed Other Fuels may be allowable to an ultimate purchaser. File back taxes free online 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 back taxes free online The following are the nontaxable uses of Other Fuels for which a credit or refund may be allowable to the ultimate purchaser. File back taxes free online On a farm for farming purposes. File back taxes free online Off-highway business use. File back taxes free online In a boat engaged in commercial fishing. File back taxes free online In certain intercity and local buses. File back taxes free online In a school bus. File back taxes free online In a qualified local bus. File back taxes free online Exclusive use by a qualified blood collector organization. File back taxes free online Exclusive use by a nonprofit educational organization. File back taxes free online Exclusive use by a state, political subdivision of a state, or the District of Columbia. File back taxes free online In an aircraft or vehicle owned by an aircraft museum. File back taxes free online Use in any boat operated by the United States for its exclusive use or any vessel of war of any foreign nation. File back taxes free online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture Credit, later. File back taxes free online Refunds of Second Tax The tax on dyed diesel fuel for inland waterways fuel use applies at the rate listed on Form 720. File back taxes free online This is in addition to all other taxes imposed on the sale or use of the fuel. File back taxes free online The section 4081(e) refund (discussed below) cannot be claimed. File back taxes free online 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 back taxes free online No credit against any tax is allowed for this tax. File back taxes free online For information about taxable events, see the discussions under Gasoline, Diesel Fuel and Kerosene and Kerosene for Use in Aviation in chapter 1. File back taxes free online Conditions to allowance of refund. File back taxes free online   A claim for refund of the tax is allowed only if all the following conditions are met. File back taxes free online A tax on the fuel was paid to the government and not credited or refunded (the “first tax”). File back taxes free online After the first tax was imposed, another tax was imposed on the same fuel and was paid to the government (the “second tax”). File back taxes free online The person that paid the second tax filed a timely claim for refund containing the information required (see Refund claim, later). File back taxes free online The person that paid the first tax has met the reporting requirements, discussed next. File back taxes free online Reporting requirements. File back taxes free online   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 back taxes free online A model first taxpayer's report is shown in the Appendix as Model Certificate B. File back taxes free online The report must contain all information needed to complete the model. File back taxes free online   By the due date for filing the Form 720, you must also send a separate copy of the report to the following address. File back taxes free online Department of the Treasury Internal Revenue Service  Cincinnati, OH 45999-0555 Write “EXCISE – FIRST TAXPAYER'S REPORT” across the top of that copy. File back taxes free online Optional reporting. File back taxes free online   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 back taxes free online 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 back taxes free online Providing information. File back taxes free online   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 back taxes free online If an optional report is filed, a copy should (but is not required to) be given to the buyer or owner. File back taxes free online   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 back taxes free online 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 back taxes free online A model statement of subsequent seller is shown in the Appendix as Model Certificate A. File back taxes free online The statement must contain all information necessary to complete the model. File back taxes free online   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 back taxes free online Each buyer must be given a copy of the report. File back taxes free online Refund claim. File back taxes free online   You must have filed Form 720 and paid the second tax before you file for a refund of that tax. File back taxes free online You must make your claim for refund on Form 8849. File back taxes free online Complete Schedule 5 (Form 8849) and attach it to your Form 8849. File back taxes free online Do not include this claim with a claim under another tax provision. File back taxes free online You must not have included the second tax in the price of the fuel and must not have collected it from the purchaser. File back taxes free online You must submit the following information with your claim. File back taxes free online A copy of the first taxpayer's report (discussed earlier). File back taxes free online A copy of the statement of subsequent seller if the fuel was bought from someone other than the first taxpayer. File back taxes free online Definitions of Nontaxable Uses This section provides definitions of the terms used in Table 2-1 for nontaxable uses. File back taxes free online If applicable, the type of use number from Table 2-1 is indicated in each heading. File back taxes free online Type of use table. File back taxes free online   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 back taxes free online For type of use 2, the mobile machinery parenthetical applies only to Form 8849 and Form 720. File back taxes free online Table 2-1. File back taxes free online Type of Use Table No. File back taxes free online 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 back taxes free online 1). File back taxes free online   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 back taxes free online Farm. File back taxes free online   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms; orchards; plantations; ranches; nurseries; ranges; and feed yards for fattening cattle. File back taxes free online It also includes structures such as greenhouses used primarily for the raising of agricultural or horticultural commodities. File back taxes free online A fish farm is an area where fish are grown or raised — not merely caught or harvested. File back taxes free online Farming purposes. File back taxes free online   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 back taxes free online To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File back taxes free online To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File back taxes free online To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File back taxes free online To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File back taxes free online For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File back taxes free online Commodity means a single raw product. File back taxes free online For example, apples and peaches are two separate commodities. File back taxes free online To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if the planting, etc. File back taxes free online , is incidental to your farming operations. File back taxes free online Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. File back taxes free online   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 back taxes free online However, see Custom application of fertilizer and pesticide, next. File back taxes free online   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 back taxes free online 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 back taxes free online Custom application of fertilizer and pesticide. File back taxes free online   Fuel used on a farm for farming purposes includes fuel used in the application of fertilizer, pesticides, or other substances, including aerial applications. File back taxes free online Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File back taxes free online For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File back taxes free online 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 back taxes free online Fuel used between airfield and farm. File back taxes free online   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 back taxes free online Fuel not used for farming. File back taxes free online   Fuel is not used on a farm for farming purposes if it is used in any of the following ways. File back taxes free online 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 back taxes free online For personal use, such as mowing the lawn. File back taxes free online In processing, packaging, freezing, or canning operations. File back taxes free online In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File back taxes free online Off-highway business use (No. File back taxes free online 2). File back taxes free online   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 back taxes free online The terms “highway vehicle,” “public highway,” and “registered” are defined below. File back taxes free online Do not consider any use in a boat as an off-highway business use. File back taxes free online   Off-highway business use includes fuels used in any of the following ways. File back taxes free online In stationary machines such as generators, compressors, power saws, and similar equipment. File back taxes free online For cleaning purposes. File back taxes free online In forklift trucks, bulldozers, and earthmovers. File back taxes free online   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 back taxes free online Example. File back taxes free online Caroline owns a landscaping business. File back taxes free online She uses power lawn mowers and chain saws in her business. File back taxes free online The gasoline used in the power lawn mowers and chain saws qualifies as fuel used in an off-highway business use. File back taxes free online The gasoline used in her personal lawn mower at home does not qualify. File back taxes free online Highway vehicle. File back taxes free online   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 back taxes free online Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. File back taxes free online 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 back taxes free online A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). File back taxes free online A special kind of cargo, goods, supplies, or materials. File back taxes free online Some off-highway task unrelated to highway transportation, except as discussed next. File back taxes free online Vehicles not considered highway vehicles. File back taxes free online   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the credit or refund of fuel taxes. File back taxes free online Specially designed mobile machinery for nontransportation functions. File back taxes free online A self-propelled vehicle is not a highway vehicle if all the following apply. File back taxes free online 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 back taxes free online 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 back taxes free online 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 back taxes free online The vehicle must have traveled less than 7,500 miles on public highways during the taxable year. File back taxes free online Vehicles specially designed for off-highway transportation. File back taxes free online 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 back taxes free online 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 back taxes free online It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. File back taxes free online Nontransportation trailers and semitrailers. File back taxes free online 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 back taxes free online 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 back taxes free online Public highway. File back taxes free online   A public highway includes any road in the United States that is not a private roadway. File back taxes free online This includes federal, state, county, and city roads and streets. File back taxes free online Registered. File back taxes free online   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 back taxes free online Any highway vehicle operated under a dealer's tag, license, or permit is considered registered. File back taxes free online 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 back taxes free online Dual use of propulsion motor. File back taxes free online   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 back taxes free online It does not matter if the special equipment is mounted on the vehicle. File back taxes free online Example. File back taxes free online The motor of a registered concrete-mixer truck operates both the engine and the mixing unit by means of a power take-off. File back taxes free online The fuel used in the motor to run the mixer is not off-highway business use. File back taxes free online Use in separate motor. File back taxes free online   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 back taxes free online 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 back taxes free online You may make a reasonable estimate based on your operating experience and supported by your records. File back taxes free online   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 back taxes free online Add to this amount the fuel consumed while idling or warming up the motor before propelling the vehicle. File back taxes free online The difference between your total fuel used and the fuel used to propel the vehicle is the fuel used in the separate motor. File back taxes free online Example. File back taxes free online Hazel owns a refrigerated truck. File back taxes free online It has a separate motor for the refrigeration unit. File back taxes free online The same tank supplies both motors. File back taxes free online Using the truck's hubometer, Hazel figures that 90% of the fuel was used to propel the truck. File back taxes free online Therefore, 10% of the fuel is used in an off-highway business use. File back taxes free online Fuel lost or destroyed. File back taxes free online   You cannot treat fuel lost or destroyed through spillage, fire, or other casualty as fuel used in an off-highway business use. File back taxes free online Export (No. File back taxes free online 3). File back taxes free online   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 back taxes free online Fuel is not exported if it is in the fuel supply tank of a vehicle or aircraft. File back taxes free online In a boat engaged in commercial fishing (No. File back taxes free online 4). File back taxes free online   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 back taxes free online They include boats used in both fresh and salt water fishing. File back taxes free online They do not include boats used for both sport fishing and commercial fishing on the same trip. File back taxes free online In certain intercity and local buses (No. File back taxes free online 5). File back taxes free online   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 back taxes free online The bus must be engaged in one of the following activities. File back taxes free online Scheduled transportation along regular routes. File back taxes free online Nonscheduled operations if the seating capacity of the bus is at least 20 adults, not including the driver. File back taxes free online Vans and similar vehicles used for van-pooling or taxi service do not qualify. File back taxes free online Available to the general public. File back taxes free online   This means you offer service to more than a limited number of persons or organizations. File back taxes free online 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 back taxes free online A bus does not qualify when its operator uses it to provide exclusive services to only one person, group, or organization. File back taxes free online Also, intercity bus transportation does not include transporting students and employees of schools or intercity transportation in a qualified local bus. File back taxes free online In a qualified local bus (No. File back taxes free online 6). File back taxes free online   In a qualified local bus means fuel used in a bus meeting all the following requirements. File back taxes free online It is engaged in furnishing (for compensation) intracity passenger land transportation available to the general public. File back taxes free online It operates along scheduled, regular routes. File back taxes free online It has a seating capacity of at least 20 adults (excluding the driver). File back taxes free online It is under contract with (or is receiving more than a nominal subsidy from) any state or local government to furnish the transportation. File back taxes free online Intracity passenger land transportation. File back taxes free online   This is the land transportation of passengers between points located within the same metropolitan area. File back taxes free online It includes transportation along routes that cross state, city, or county boundaries if the routes remain within the metropolitan area. File back taxes free online Under contract. File back taxes free online   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 back taxes free online More than a nominal subsidy. File back taxes free online   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 back taxes free online 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 back taxes free online In a school bus (No. File back taxes free online 7). File back taxes free online   In a school bus means fuel used in a bus engaged in the transportation of students or employees of schools. File back taxes free online 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 back taxes free online For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. File back taxes free online 8). File back taxes free online   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 back taxes free online In foreign trade (No. File back taxes free online 9). File back taxes free online   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 back taxes free online The term trade includes the transportation of persons or property for hire and the making of the necessary preparations for such transportation. File back taxes free online In the case of aircraft registered in a foreign country, the country must allow reciprocal benefits for aircraft registered in the United States. File back taxes free online Certain helicopter and fixed-wing aircraft uses (No. File back taxes free online 10). File back taxes free online   Includes: Certain helicopter uses. File back taxes free online   Certain helicopter uses means fuel used by a helicopter for any of the following purposes. File back taxes free online Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. File back taxes free online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File back taxes free online Providing emergency medical transportation. File back taxes free online   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 back taxes free online For item (1), treat each flight segment as a separate flight. File back taxes free online Fixed-wing aircraft uses. File back taxes free online   Fixed-wing aircraft uses means fuel used by a fixed-wing aircraft for any of the following purposes. File back taxes free online Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). File back taxes free online Providing emergency medical transportation. File back taxes free online The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. File back taxes free online 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 back taxes free online Exclusive use by a qualified blood collector organization (No. File back taxes free online 11). File back taxes free online   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 back taxes free online Qualified blood collector organization. File back taxes free online   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 back taxes free online In a highway vehicle owned by the United States that is not used on a highway (No. File back taxes free online 12). File back taxes free online   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 back taxes free online This use applies whether or not the vehicle is registered or required to be registered for highway use. File back taxes free online Exclusive use by a nonprofit educational organization (No. File back taxes free online 13). File back taxes free online   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 back taxes free online It has a regular faculty and curriculum. File back taxes free online It has a regularly enrolled body of students who attend the place where the instruction normally occurs. File back taxes free online   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 back taxes free online Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. File back taxes free online 14). File back taxes free online   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 back taxes free online A state or local government is any state, any political subdivision thereof, or the District of Columbia. File back taxes free online 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 back taxes free online Gasoline, diesel fuel, and kerosene used by the American Red Cross is considered to be the use of these fuels by a state. File back taxes free online In an aircraft or vehicle owned by an aircraft museum (No. File back taxes free online 15). File back taxes free online   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 back taxes free online It is exempt from income tax as an organization described in section 501(c)(3). File back taxes free online It is operated as a museum under a state (or District of Columbia) charter. File back taxes free online It is operated exclusively for acquiring, exhibiting, and caring for aircraft of the type used for combat or transport in  World War II. File back taxes free online   The aircraft or vehicle (such as a ground servicing vehicle for aircraft) must be used exclusively for the purposes described in item (3). File back taxes free online In military aircraft (No. File back taxes free online 16). File back taxes free online   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 back taxes free online In commercial aviation (other than foreign trade). File back taxes free online   See Commercial aviation, earlier, for the definition. File back taxes free online Use in a train. File back taxes free online   Use in a train means fuel used in the propulsion engine of equipment or machinery that rides on rails. File back taxes free online This includes use in a locomotive, work train, switching engine, and track maintenance machine. File back taxes free online 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 back taxes free online 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 back taxes free online Biodiesel or renewable diesel mixture credit claimant. File back taxes free online   Claimant produced a biodiesel mixture by mixing biodiesel with diesel fuel. File back taxes free online Claimant produced a renewable diesel mixture by mixing renewable diesel with liquid fuel (other than renewable diesel). File back taxes free online   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 back taxes free online The credit is based on the gallons of biodiesel or renewable diesel in the mixture. File back taxes free online 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 back taxes free online Claim requirements. File back taxes free online   See the Instructions for Form 720 for the biodiesel or renewable diesel mixture claim requirements. File back taxes free online Alternative fuel credit claimant. File back taxes free online   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 back taxes free online Carbon capture requirement. File back taxes free online   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 back taxes free online Alternative fuel credit. File back taxes free online   The registered alternative fueler is the person eligible to make the claim. File back taxes free online 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 back taxes free online An alternative fueler includes a person who sells for use or uses an alternative fuel in aviation. File back taxes free online Alternative fuel mixture credit claimant. File back taxes free online   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 back taxes free online The credit is based on the gallons of alternative fuel in the mixture. File back taxes free online An alternative fuel mixture is a mixture of alternative fuel and section 4081 taxable fuel (gasoline, diesel fuel, or kerosene). File back taxes free online Registration. File back taxes free online   You must be registered by the IRS to be eligible to claim the section 6426 fuel credit. File back taxes free online See Registration Requirements in chapter 1. File back taxes free online Credits for fuel provide incentive for United States production. File back taxes free online   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 back taxes free online The United States includes any possession of the United States. File back taxes free online Credit for fuels derived from paper or pulp production. File back taxes free online   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 back taxes free online 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 back taxes free online 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 back taxes free online See Notice 2005-4 and the Instructions for Form 720 for more information. File back taxes free online Also see Notice 2013-26 on page 984 of I. File back taxes free online R. File back taxes free online B. File back taxes free online 2013-18 at www. File back taxes free online irs. File back taxes free online gov/pub/irs-irbs/irb13-18. File back taxes free online pdf; and see chapter 2, later. File back taxes free online Coordination with income tax credit. File back taxes free online   Only one credit may be taken for any amount of biodiesel or renewable diesel. File back taxes free online 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 back taxes free online   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 back taxes free online Any excess credit may claimed on Schedule C (Form 720), Schedule 3 (Form 8849), or Form 4136. File back taxes free online   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 back taxes free online   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 back taxes free online Filing Claims This section tells you how to make a claim for a credit or refund of excise taxes on fuels. File back taxes free online This section also covers recordkeeping requirements and when to include the credit or refund in your income. File back taxes free online 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 back taxes free online In some cases, you will have to attach additional information. File back taxes free online You need to keep records that support your claim for a credit or refund. File back taxes free online Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. File back taxes free online Ultimate purchaser. File back taxes free online   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 back taxes free online If you are an ultimate purchaser, you must keep the following records. File back taxes free online The number of gallons purchased and used during the period covered by your claim. File back taxes free online The dates of the purchases. File back taxes free online The names and addresses of suppliers and amounts purchased from each in the period covered by your claim. File back taxes free online The nontaxable use for which you used the fuel. File back taxes free online The number of gallons used for each nontaxable use. File back taxes free online It is important that your records show separately the number of gallons used for each nontaxable use that qualifies as a claim. File back taxes free online If the fuel is exported, you must have proof of exportation. File back taxes free online   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 back taxes free online Exceptions. File back taxes free online    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 back taxes free online However, see Claims by credit card issuers, later, for an exception. File back taxes free online The ultimate purchaser may not claim a credit or refund as follows. File back taxes free online 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 back taxes free online A new certificate is required each year or when any information in the current certificate expires. File back taxes free online 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 back taxes free online A new waiver is required each year or when any information in the current waiver expires. File back taxes free online 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 back taxes free online A new waiver is required each year or when any information in the current waiver expires. File back taxes free online 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 back taxes free online A new certificate is required each year or when any information in the current certificate expires. File back taxes free online Registered ultimate vendor. File back taxes free online   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 back taxes free online If you are a registered ultimate vendor, you must keep certain information pertaining to the sale of the fuel. File back taxes free online   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 back taxes free online You are required to have a valid certificate or waiver in your possession in order to make the claim. File back taxes free online   In addition, you must have a registration number that has not been revoked or suspended. File back taxes free online See Form 637. File back taxes free online State use. File back taxes free online   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 back taxes free online 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 back taxes free online The name and taxpayer identification number of each person (government unit) that bought the fuel. File back taxes free online The number of gallons sold to each person. File back taxes free online An unexpired certificate from the buyer. File back taxes free online See Model Certificate P in the Appendix. File back taxes free online 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 back taxes free online Nonprofit educational organization and state use. File back taxes free online   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 back taxes free online 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 back taxes free online The name and taxpayer identification number of each person (nonprofit educational organization or government unit) that bought the fuel. File back taxes free online The number of gallons sold to each person. File back taxes free online An unexpired certificate from the buyer. File back taxes free online See Model Certificate M in the Appendix. File back taxes free online  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 back taxes free online Blocked pump. File back taxes free online   To make a claim as an ultimate vendor (blocked pump), you must have a UP registration number. File back taxes free online 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 back taxes free online The date of each sale. File back taxes free online The name and address of the buyer. File back taxes free online The number of gallons sold to that buyer. File back taxes free online Certain intercity and local bus use. File back taxes free online   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 back taxes free online You must keep the following information. File back taxes free online The date of each sale. File back taxes free online The name and address of the buyer. File back taxes free online The number of gallons sold to the buyer. File back taxes free online A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File back taxes free online See Model Waiver N in the Appendix. File back taxes free online Kerosene for use in commercial aviation or noncommercial aviation. File back taxes free online   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 back taxes free online See Kerosene for use in aviation, earlier, for a list of nontaxable uses. File back taxes free online You must keep the following information. File back taxes free online The date of each sale. File back taxes free online The name and address of the buyer. File back taxes free online The number of gallons sold to the buyer. File back taxes free online A copy of the waiver signed by the buyer at the time the credit or payment is claimed. File back taxes free online See Model Waiver L in the Appendix. File back taxes free online Kerosene for use in nonexempt, noncommercial aviation. File back taxes free online   To make a claim as an ultimate vendor of kerosene for use in nonexempt, noncommercial aviation, you must have a UA registration number. File back taxes free online You must keep the following information. File back taxes free online The date of each sale. File back taxes free online The name and address of the buyer. File back taxes free online The number of gallons sold to the buyer. File back taxes free online A copy of the certificate signed by the buyer at the time the credit or payment is claimed. File back taxes free online See Model Certificate Q in the Appendix. File back taxes free online Claims by credit card issuers. File back taxes free online   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 back taxes free online 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 back taxes free online   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 back taxes free online 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 back taxes free online   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 back taxes free online A state is not allowed to make a claim for these fuels. File back taxes free online 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 back taxes free online   The claim from the credit card issuer must contain the following information as it applies to the fuel covered in the claim. File back taxes free online The total number of gallons. File back taxes free online Its registration number. File back taxes free online 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 back taxes free online 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 back taxes free online 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 back taxes free online Taxpayer identification number. File back taxes free online   To file a claim, you must have a taxpayer identification number. File back taxes free online 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 back taxes free online   If you normally file only a U. File back taxes free online S. File back taxes free online individual income tax return (such as Form 1040 or 1040NR), use your SSN or ITIN. File back taxes free online You get an SSN by filing Form SS-5, Application for a Social Security Card, with the Social Security Administration. File back taxes free online To get an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File back taxes free online   If you operate a business, use your EIN. File back taxes free online If you do not have an EIN, you may apply for one online. File back taxes free online Go to the IRS website at irs. File back taxes free online gov/businesses/small and click on the “Employer ID Numbers (EINs)” link. File back taxes free online 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 back taxes free online Claiming A Refund Generally, you may claim a refund of excise taxes on Form 8849. File back taxes free online Complete and attach to Form 8849 the appropriate Form 8849 schedules. File back taxes free online The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File back taxes free online If you file Form 720, you can use the Schedule C (Form 720) for your refund claims for the quarter. File back taxes free online See the Instructions for Form 720. File back taxes free online Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Schedule C (Form 720) or Form 4136. File back taxes free online 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 back taxes free online 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 back taxes free online 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 back taxes free online Only one claim may be made for any particular amount of alternative fuel. File back taxes free online 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 back taxes free online See Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit and Alternative Fuel Mixture Credit in chapter 2, earlier. File back taxes free online 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 back taxes free online If you meet certain requirements (discussed earlier), you may be able to make a claim during the year. File back taxes free online Credit only. File back taxes free online   You can claim the following taxes only as a credit on Form 4136. File back taxes free online Tax on fuels used for nontaxable uses if the total for your tax year is less than $750. File back taxes free online Tax on fuel you did not include in any claim for refund previously filed for any quarter of your tax year. File back taxes free online Tax on fuel you used in mobile machinery (off-highway business use) that traveled less than 7,500 miles on public highways. File back taxes free online 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 back taxes free online When to file. File back taxes free online   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 back taxes free online You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File back taxes free online 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 back taxes free online How to claim a credit. File back taxes free online   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, or farmers' cooperative association. File back taxes free online Individuals. File back taxes free online   You claim the credit on the “Credits from” line of Form 1040. File back taxes free online Also check box b on that line. File back taxes free online If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File back taxes free online Partnerships. File back taxes free online   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File back taxes free online , showing each partner's share of the number of gallons of each fuel sold or used for a non
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Indian Affairs

Indian Affairs provides services to approximately 1.9 million American Indians and Alaska Natives.

Contact the Agency or Department

Website: Indian Affairs

Contact In-Person: Regional Offices

Address: MS-4141-MIB
1849 C Street, NW

Washington, DC 20240

Phone Number: (202) 208-3710

The File Back Taxes Free Online

File back taxes free online Part Two -   Income The eight chapters in this part discuss many kinds of income. File back taxes free online They explain which income is and is not taxed. File back taxes free online See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. File back taxes free online Table of Contents 5. File back taxes free online   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. File back taxes free online Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. File back taxes free online   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. File back taxes free online Reporting Tips to Your EmployerElectronic tip statement. File back taxes free online Final report. File back taxes free online Reporting Tips on Your Tax Return Allocated Tips 7. File back taxes free online   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. File back taxes free online Custodian account for your child. File back taxes free online Penalty for failure to supply SSN. File back taxes free online Reporting backup withholding. File back taxes free online Savings account with parent as trustee. File back taxes free online Interest not reported on Form 1099-INT. File back taxes free online Nominees. File back taxes free online Incorrect amount. File back taxes free online Information reporting requirement. File back taxes free online Taxable InterestInterest subject to penalty for early withdrawal. File back taxes free online Money borrowed to invest in certificate of deposit. File back taxes free online U. File back taxes free online S. File back taxes free online Savings Bonds Education Savings Bond Program U. File back taxes free online S. File back taxes free online Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. File back taxes free online How To Report Interest IncomeSchedule B (Form 1040A or 1040). File back taxes free online Reporting tax-exempt interest. File back taxes free online U. File back taxes free online S. File back taxes free online savings bond interest previously reported. File back taxes free online 8. File back taxes free online   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. File back taxes free online Reporting tax withheld. File back taxes free online Nominees. File back taxes free online Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. File back taxes free online Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. File back taxes free online Alternative minimum tax treatment. File back taxes free online How To Report Dividend IncomeInvestment interest deducted. File back taxes free online 9. File back taxes free online   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. File back taxes free online Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. File back taxes free online Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. File back taxes free online Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. File back taxes free online   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. File back taxes free online Individual retirement arrangements (IRAs). File back taxes free online Civil service retirement benefits. File back taxes free online Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. File back taxes free online How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. File back taxes free online Exclusion not limited to cost. File back taxes free online Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. File back taxes free online Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. File back taxes free online   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. File back taxes free online   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. File back taxes free online Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. File back taxes free online Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. File back taxes free online Method 2. File back taxes free online RoyaltiesDepletion. File back taxes free online Coal and iron ore. File back taxes free online Sale of property interest. File back taxes free online Part of future production sold. File back taxes free online Unemployment BenefitsTypes of unemployment compensation. File back taxes free online Governmental program. File back taxes free online Repayment of unemployment compensation. File back taxes free online Tax withholding. File back taxes free online Repayment of benefits. File back taxes free online Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. File back taxes free online Deduction for costs involved in unlawful discrimination suits. File back taxes free online Energy conservation measure. File back taxes free online Dwelling unit. File back taxes free online Current income required to be distributed. File back taxes free online Current income not required to be distributed. File back taxes free online How to report. File back taxes free online Losses. File back taxes free online Grantor trust. File back taxes free online Nonemployee compensation. File back taxes free online Corporate director. File back taxes free online Personal representatives. File back taxes free online Manager of trade or business for bankruptcy estate. File back taxes free online Notary public. File back taxes free online Election precinct official. File back taxes free online Difficulty-of-care payments. File back taxes free online Maintaining space in home. File back taxes free online Reporting taxable payments. File back taxes free online Lotteries and raffles. File back taxes free online Form W-2G. File back taxes free online Reporting winnings and recordkeeping. File back taxes free online Inherited pension or IRA. File back taxes free online Employee awards or bonuses. File back taxes free online Pulitzer, Nobel, and similar prizes. File back taxes free online Payment for services. File back taxes free online VA payments. File back taxes free online Prizes. File back taxes free online Strike and lockout benefits. File back taxes free online Prev  Up  Next   Home   More Online Publications