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File Federal And State Taxes

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File Federal And State Taxes

File federal and state taxes Index A Abroad, citizens living, filing requirements, U. File federal and state taxes S. File federal and state taxes Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. File federal and state taxes , Temporary absences. File federal and state taxes , Temporary absences. File federal and state taxes Accounting periods, joint returns, Accounting period. File federal and state taxes Adopted child, Exception for adopted child. File federal and state taxes , Adopted child. File federal and state taxes , Adopted child. File federal and state taxes Taxpayer identification number, Taxpayer identification numbers for adoptees. File federal and state taxes Age Filing status determination, Age. File federal and state taxes Gross income and filing requirements (Table 1), Table 1. File federal and state taxes 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. File federal and state taxes Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. File federal and state taxes (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. File federal and state taxes American citizens abroad, U. File federal and state taxes S. File federal and state taxes Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. File federal and state taxes Armed forces Combat zone, signing return for spouse, Spouse in combat zone. File federal and state taxes Dependency allotments, Armed Forces dependency allotments. File federal and state taxes GI Bill benefits, Tuition payments and allowances under the GI Bill. File federal and state taxes Military quarters allotments, Tax-exempt military quarters allowances. File federal and state taxes Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. File federal and state taxes B Birth of child, Death or birth. File federal and state taxes Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. File federal and state taxes S. File federal and state taxes citizen or resident alien. File federal and state taxes , Citizen or Resident Test, Child in Canada or Mexico. File federal and state taxes Capital expenses, Capital expenses. File federal and state taxes Child born alive, Child born alive. File federal and state taxes Child care expenses, Child care expenses. File federal and state taxes Child custody, Custodial parent and noncustodial parent. File federal and state taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. File federal and state taxes Child tax credit, Child tax credit. File federal and state taxes Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. File federal and state taxes , Death or birth. File federal and state taxes Claiming parent, when child is head of household, Special rule for parent. File federal and state taxes Custody of, Custodial parent and noncustodial parent. File federal and state taxes Death of child, Death or birth. File federal and state taxes , Death or birth. File federal and state taxes Dividends of, Unearned income. File federal and state taxes Filing requirements as dependents (Table 2), Table 2. File federal and state taxes 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. File federal and state taxes 2013 Filing Requirements for Dependents , Unearned income. File federal and state taxes Kidnapped, Kidnapped child. File federal and state taxes , Kidnapped child. File federal and state taxes Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. File federal and state taxes Church employees, filing requirements (Table 3), Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. File federal and state taxes S. File federal and state taxes , filing requirements, U. File federal and state taxes S. File federal and state taxes Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. File federal and state taxes Community property states, Community property states. File federal and state taxes Cousin, Cousin. File federal and state taxes Custody of child, Custodial parent and noncustodial parent. File federal and state taxes D Death Of child, Death or birth of child. File federal and state taxes Of dependent, Death or birth. File federal and state taxes , Death or birth. File federal and state taxes Of spouse, Spouse died during the year. File federal and state taxes , Spouse died. File federal and state taxes , Spouse died before signing. File federal and state taxes , Death of spouse. File federal and state taxes Decedents, Spouse died during the year. File federal and state taxes , Decedent's final return. File federal and state taxes (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. File federal and state taxes Born and died within year, Born and died in 2013. File federal and state taxes Child's earnings, Child's earnings. File federal and state taxes Death of, Death or birth. File federal and state taxes Earned income, Earned income. File federal and state taxes Exemption for, Exemptions for Dependents Filing requirements, Table 2. File federal and state taxes 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. File federal and state taxes Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. File federal and state taxes Disabled Child, Permanently and totally disabled. File federal and state taxes Dependent, Disabled dependent working at sheltered workshop. File federal and state taxes Divorced parents, Children of divorced or separated parents (or parents who live apart). File federal and state taxes Divorced taxpayers Child custody, Custodial parent and noncustodial parent. File federal and state taxes Filing status, Divorced persons. File federal and state taxes , Divorce and remarriage. File federal and state taxes , Divorced persons. File federal and state taxes Joint returns, responsibility for, Divorced taxpayer. File federal and state taxes Personal exemption, Divorced or separated spouse. File federal and state taxes Domestic help, no exemption for, Housekeepers, maids, or servants. File federal and state taxes Dual-status taxpayers Exemptions, Dual-status taxpayers. File federal and state taxes Joint returns not available, Nonresident alien or dual-status alien. File federal and state taxes E Earned income Defined for purposes of standard deduction, Earned income defined. File federal and state taxes Dependent filing requirements (Table 2), Table 2. File federal and state taxes 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. File federal and state taxes Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. File federal and state taxes Exemptions, Exemptions, Taxpayer identification numbers for adoptees. File federal and state taxes Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. File federal and state taxes Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. File federal and state taxes Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. File federal and state taxes Determination of, Filing status. File federal and state taxes , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. File federal and state taxes , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. File federal and state taxes ). File federal and state taxes Foreign employment, filing requirements, U. File federal and state taxes S. File federal and state taxes Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. File federal and state taxes Form 1040 Personal exemption, Form 1040 filers. File federal and state taxes Social security numbers, Social Security Numbers for Dependents Use of, How to file. File federal and state taxes , How to file. File federal and state taxes , How to file. File federal and state taxes Form 1040A Personal exemption, Form 1040A filers. File federal and state taxes Social security numbers, Social Security Numbers for Dependents Use of, How to file. File federal and state taxes , How to file. File federal and state taxes , How to file. File federal and state taxes Form 1040EZ Personal exemption, Form 1040EZ filers. File federal and state taxes Use of, How to file. File federal and state taxes , How to file. File federal and state taxes Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. File federal and state taxes Standard deduction, change to itemized deductions, Changing your mind. File federal and state taxes Form 1099-B, Form 1099-B received. File federal and state taxes Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. File federal and state taxes Form 8857, innocent spouse relief, Relief from joint responsibility. File federal and state taxes Form SS-5, social security number request, No SSN. File federal and state taxes Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. File federal and state taxes Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. File federal and state taxes Foster care payments and expenses, Foster care payments and expenses. File federal and state taxes , Foster care. File federal and state taxes Foster child, Foster child. File federal and state taxes , Foster care payments and expenses. File federal and state taxes , Foster child. File federal and state taxes , Foster care. File federal and state taxes Free tax services, Free help with your tax return. File federal and state taxes Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. File federal and state taxes Gross income Defined, Gross income. File federal and state taxes Filing requirements (Table 1), Table 1. File federal and state taxes 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. File federal and state taxes 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. File federal and state taxes Exemption for spouse, Head of household. File federal and state taxes Filing requirements (Table 1), Table 1. File federal and state taxes 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. File federal and state taxes Help (see Tax help) Home Aged, home for, Home for the aged. File federal and state taxes Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. File federal and state taxes I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. File federal and state taxes Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). File federal and state taxes Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. File federal and state taxes Innocent spouse relief, Relief from joint responsibility. File federal and state taxes Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. File federal and state taxes IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. File federal and state taxes Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. File federal and state taxes When to itemize, When to itemize. File federal and state taxes ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. File federal and state taxes J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. File federal and state taxes Dependents on, Joint return. File federal and state taxes Personal exemption, Joint return. File federal and state taxes K Kidnapped children Qualifying child, Kidnapped child. File federal and state taxes Qualifying relative, Kidnapped child. File federal and state taxes Widow(er) with dependent child, Death or birth. File federal and state taxes L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. File federal and state taxes Local law violated, Local law violated. File federal and state taxes Lodging, Lodging. File federal and state taxes Losses, rental real estate, Rental activity losses. File federal and state taxes M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. File federal and state taxes Exemption for spouse, Separate return. File federal and state taxes Itemized deductions, Married persons who filed separate returns. File federal and state taxes Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. File federal and state taxes Filing status, Married persons. File federal and state taxes Medical insurance premiums, Medical insurance premiums. File federal and state taxes Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. File federal and state taxes S. File federal and state taxes citizen or resident alien. File federal and state taxes , Citizen or Resident Test, Child in Canada or Mexico. File federal and state taxes Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. File federal and state taxes S. File federal and state taxes national. File federal and state taxes Nonresident aliens, Nonresident aliens. File federal and state taxes Dependents, Taxpayer identification numbers for aliens. File federal and state taxes Exemptions, Nonresident aliens. File federal and state taxes Joint return, Nonresident alien or dual-status alien. File federal and state taxes Spouse, Nonresident alien spouse. File federal and state taxes Taxpayer identification number, Taxpayer identification numbers for aliens. File federal and state taxes O Overseas taxpayers, U. File federal and state taxes S. File federal and state taxes Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. File federal and state taxes Parents who never married, Parents who never married. File federal and state taxes Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). File federal and state taxes Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. File federal and state taxes Rental losses, Rental activity losses. File federal and state taxes Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. File federal and state taxes Scholarships, Earned income. File federal and state taxes , Scholarships. File federal and state taxes , Gross income defined. File federal and state taxes , Do Not Include in Total Support , Earned income defined. File federal and state taxes Self-employed persons Filing requirements (Table 3), Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. File federal and state taxes Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). File federal and state taxes Separated taxpayers Filing status, Considered married. File federal and state taxes , Married persons living apart. File federal and state taxes Living apart but not legally separated, Considered married. File federal and state taxes Personal exemption, Divorced or separated spouse. File federal and state taxes Signatures, joint returns, Signing a joint return. File federal and state taxes Single taxpayers Filing status, Unmarried persons. File federal and state taxes , Single Gross income filing requirements (Table 1), Table 1. File federal and state taxes 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. File federal and state taxes Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. File federal and state taxes Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. File federal and state taxes , Spouse died before signing. File federal and state taxes , Death of spouse. File federal and state taxes Dual-status alien spouse, Nonresident alien or dual-status alien. File federal and state taxes Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. File federal and state taxes Nonresident alien, Nonresident alien spouse. File federal and state taxes Signing joint returns, Signing a joint return. File federal and state taxes Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. File federal and state taxes Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. File federal and state taxes Stillborn child, Stillborn child. File federal and state taxes Students Defined, Student defined. File federal and state taxes Foreign, Foreign students' place of residence. File federal and state taxes Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. File federal and state taxes 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). File federal and state taxes Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. File federal and state taxes , Death or birth. File federal and state taxes T Tables and figures, Keeping Up a Home, Worksheet 2. File federal and state taxes Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. File federal and state taxes 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. File federal and state taxes 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. File federal and state taxes Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. File federal and state taxes , Temporary absences. File federal and state taxes Tiebreaker rules, Tiebreaker rules. File federal and state taxes Tips, reporting of (Table 3), Table 3. File federal and state taxes Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. File federal and state taxes U U. File federal and state taxes S. File federal and state taxes citizen or resident, Citizen or Resident Test U. File federal and state taxes S. File federal and state taxes citizens filing abroad, filing requirements Filing requirements, U. File federal and state taxes S. File federal and state taxes Citizens or Resident Aliens Living Abroad U. File federal and state taxes S. File federal and state taxes national, U. File federal and state taxes S. File federal and state taxes national. File federal and state taxes U. File federal and state taxes S. File federal and state taxes possessions, income from, Individuals With Income From U. File federal and state taxes S. File federal and state taxes Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. File federal and state taxes ). File federal and state taxes What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. File federal and state taxes Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. File federal and state taxes Worksheet for Determining Support Prev  Up     Home   More Online Publications
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IRS Opens Online FATCA Registration System

IR-2013-69, Aug. 19, 2013

WASHINGTON — The Internal Revenue Service today announced the opening of a new online registration system for financial institutions that need to register with the IRS under the Foreign Account Tax Compliance Act (FATCA).

Financial institutions that must register with the IRS to meet their FATCA obligations can now begin the process of registering by creating an account and providing required information. Financial institutions will also be able to provide required information for their branches of operation and other members of their expanded affiliate groups in which the financial institution is the lead organization.

The registration system, designed to enable secure account management, is a web-based application with around-the-clock availability.

Within a secure environment, the new registration system enables financial institutions to:

  • establish online accounts;
  • customize home pages to manage accounts;
  • designate points of contact to handle registrations;
  • oversee member and/or branch information; and
  • receive automatic notifications of status changes.

Financial institutions are encouraged to become familiar with the system, create their online accounts and begin submitting their information. Starting in January 2014, financial institutions will be expected to finalize their registration information by logging into their accounts, making any necessary changes and submitting the information as final.

As registrations are finalized and approved in 2014, registering financial institutions will receive a notice of registration acceptance and will be issued a global intermediary identification number.

The IRS will electronically post the first IRS Foreign Financial Institution (FFI) List in June 2014, and will update the list monthly. To ensure inclusion in the June 2014 IRS FFI List, financial institutions will need to finalize their registrations by April 25, 2014. 

Access to the FATCA registration system and related support information can be found on the FATCA page of IRS.gov.

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Page Last Reviewed or Updated: 04-Sep-2013

The File Federal And State Taxes

File federal and state taxes 14. File federal and state taxes   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. File federal and state taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File federal and state taxes Custom application of fertilizer and pesticide. File federal and state taxes Fuel not used for farming. File federal and state taxes Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. File federal and state taxes Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. File federal and state taxes You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. File federal and state taxes Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. File federal and state taxes The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. File federal and state taxes Use on a farm for farming purposes. File federal and state taxes Off-highway business use. File federal and state taxes Uses other than as a fuel in a propulsion engine, such as home use. File federal and state taxes Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. File federal and state taxes See Publication 510, Excise Taxes, for more information. File federal and state taxes Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. File federal and state taxes Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. File federal and state taxes See Table 14-1 for a list of available fuel tax credits and refunds. File federal and state taxes Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. File federal and state taxes Farm. File federal and state taxes   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. File federal and state taxes It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. File federal and state taxes A fish farm is an area where fish are grown or raised and not merely caught or harvested. File federal and state taxes Table 14-1. File federal and state taxes Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. File federal and state taxes Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. File federal and state taxes 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. File federal and state taxes See Reg. File federal and state taxes 48. File federal and state taxes 6427-10 (b)(1) for the definition of a blocked pump. File federal and state taxes 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. File federal and state taxes It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. File federal and state taxes Farming purposes. File federal and state taxes   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. File federal and state taxes To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. File federal and state taxes To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. File federal and state taxes To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. File federal and state taxes To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. File federal and state taxes For this use to qualify, you must have produced more than half the commodity so treated during the tax year. File federal and state taxes The more-than-one-half test applies separately to each commodity. File federal and state taxes Commodity means a single raw product. File federal and state taxes For example, apples and peaches are two separate commodities. File federal and state taxes To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. File federal and state taxes Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. File federal and state taxes   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. File federal and state taxes Therefore, you can still claim the credit or refund for the fuel so used. File federal and state taxes However, see Custom application of fertilizer and pesticide, later. File federal and state taxes If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. File federal and state taxes Buyer of fuel, including undyed diesel fuel or undyed kerosene. File federal and state taxes   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. File federal and state taxes For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. File federal and state taxes Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). File federal and state taxes   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. File federal and state taxes However, see Custom application of fertilizer and pesticide, next. File federal and state taxes Also see Dyed Diesel Fuel and Dyed Kerosene, later. File federal and state taxes Example. File federal and state taxes Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. File federal and state taxes Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. File federal and state taxes In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. File federal and state taxes Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. File federal and state taxes Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. File federal and state taxes No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. File federal and state taxes In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. File federal and state taxes Custom application of fertilizer and pesticide. File federal and state taxes   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. File federal and state taxes Generally, the applicator is treated as having used the fuel on a farm for farming purposes. File federal and state taxes For applicators using highway vehicles, only the fuel used on the farm is exempt. File federal and state taxes Fuel used traveling on the highway to and from the farm is taxable. File federal and state taxes Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. File federal and state taxes For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. File federal and state taxes For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. File federal and state taxes A sample waiver is included as Model Waiver L in the appendix of Publication 510. File federal and state taxes A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. File federal and state taxes To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. File federal and state taxes However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. File federal and state taxes Fuel not used for farming. File federal and state taxes   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. File federal and state taxes Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. File federal and state taxes For personal use, such as lawn mowing. File federal and state taxes In processing, packaging, freezing, or canning operations. File federal and state taxes In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. File federal and state taxes All-terrain vehicles (ATVs). File federal and state taxes   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. File federal and state taxes Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. File federal and state taxes If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. File federal and state taxes Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. File federal and state taxes For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. File federal and state taxes Excise tax applies to the fuel used by the truck on the highways. File federal and state taxes In this situation, undyed (taxed) fuel should be purchased for the truck. File federal and state taxes You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. File federal and state taxes You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. File federal and state taxes Penalty. File federal and state taxes   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. File federal and state taxes The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. File federal and state taxes After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. File federal and state taxes For more information on this penalty, see Publication 510. File federal and state taxes Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. File federal and state taxes Off-highway business use. File federal and state taxes   This is any use of fuel in a trade or business or in an income-producing activity. File federal and state taxes The use must not be in a highway vehicle registered or required to be registered for use on public highways. File federal and state taxes Off-highway business use generally does not include any use in a recreational motorboat. File federal and state taxes Examples. File federal and state taxes   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. File federal and state taxes In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. File federal and state taxes   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. File federal and state taxes For more information, see Publication 510. File federal and state taxes Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. File federal and state taxes This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. File federal and state taxes Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. File federal and state taxes How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. File federal and state taxes The basic rules for claiming credits and refunds are listed in Table 14-2 . File federal and state taxes Table 14-2. File federal and state taxes Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. File federal and state taxes   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. File federal and state taxes Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. File federal and state taxes You do not have to use any special form, but the records should establish the following information. File federal and state taxes The total number of gallons bought and used during the period covered by your claim. File federal and state taxes The dates of the purchases. File federal and state taxes The names and addresses of suppliers and amounts bought from each during the period covered by your claim. File federal and state taxes The nontaxable use for which you used the fuel. File federal and state taxes The number of gallons used for each nontaxable use. File federal and state taxes It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. File federal and state taxes For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. File federal and state taxes Credit or refund. File federal and state taxes   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. File federal and state taxes If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. File federal and state taxes Credit only. File federal and state taxes   You can claim the following taxes only as a credit on your income tax return. File federal and state taxes Tax on gasoline and aviation gasoline you used on a farm for farming purposes. File federal and state taxes Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. File federal and state taxes Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. File federal and state taxes Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. File federal and state taxes Do not claim a credit for any excise tax for which you have filed a refund claim. File federal and state taxes How to claim a credit. File federal and state taxes   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. File federal and state taxes Individuals. File federal and state taxes   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. File federal and state taxes If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. File federal and state taxes Partnership. File federal and state taxes   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. File federal and state taxes , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. File federal and state taxes Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. File federal and state taxes An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. File federal and state taxes S. File federal and state taxes Return of Income for Electing Large Partnerships. File federal and state taxes Other entities. File federal and state taxes   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. File federal and state taxes When to claim a credit. File federal and state taxes   You can claim a fuel tax credit on your income tax return for the year you used the fuel. File federal and state taxes You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. File federal and state taxes A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. File federal and state taxes Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. File federal and state taxes Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). File federal and state taxes The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. File federal and state taxes If you file Form 720, you can use its Schedule C for your refund claims for the quarter. File federal and state taxes See the Instructions for Form 720. File federal and state taxes Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. File federal and state taxes You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. File federal and state taxes This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. File federal and state taxes If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. File federal and state taxes If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. File federal and state taxes Only one claim can be filed for a quarter. File federal and state taxes You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. File federal and state taxes You must claim a credit on your income tax return for the tax. File federal and state taxes How to file a quarterly claim. File federal and state taxes   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. File federal and state taxes Send it to the address shown in the instructions. File federal and state taxes If you file Form 720, you can use its Schedule C for your refund claims. File federal and state taxes See the Instructions for Form 720. File federal and state taxes When to file a quarterly claim. File federal and state taxes   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. File federal and state taxes If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. File federal and state taxes    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. File federal and state taxes 001 per gallon is generally not subject to credit or refund. File federal and state taxes Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. File federal and state taxes Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. File federal and state taxes Cash method. File federal and state taxes   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. File federal and state taxes If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. File federal and state taxes If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. File federal and state taxes Example. File federal and state taxes Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. File federal and state taxes On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. File federal and state taxes Then, on Form 4136, she claimed the $110 as a credit. File federal and state taxes Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. File federal and state taxes Accrual method. File federal and state taxes   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. File federal and state taxes It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. File federal and state taxes Example. File federal and state taxes Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. File federal and state taxes On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. File federal and state taxes On Form 4136, Patty claims the $155 as a credit. File federal and state taxes She reports the $155 as other income on line 8b of her 2012 Schedule F. File federal and state taxes Prev  Up  Next   Home   More Online Publications